1. Assurance engagements and external audit
保证约定和外部审计 OgF[= ziM{2Fs> Materiality, true and fair presentation, reasonable assurance T)! }Wvv 物质性,真实公平的描述,合理的保证 ;8]HCC@:
PL:(Se% Appointment, removal and resignation of auditors C[^VM$ 审计人员的的任命、免职和辞职 `^)`J w S Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :\;9y3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 aq?bI:>8 tiK M+
;C Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior c9|4[_&B~ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 UFB|IeX?q r^ ,_m,s'< Engagement letter %KyZ15_(-L 约定书(委托书) JU8}TX $JFjR@j 2. Planning and risk assessment <-`bWz=+ 规划和风险评估 mIlg=8: KMhrw s{&B General principles x?Sx cQP 一般原则
qCI&H7u@ #/qcp|m Plan and perform audits with an attitude of professional skepticism )q$[uS_1[ 持专业的怀疑态度计划和执行审计工作 fk}Raej g D^r g-E[L Audit risks = inherent risk ×control risk ×detection risk }u^bTR?3 审计风险=内在风险×控制风险×检查风险 2zj`
H9 wX] _Abk Risk-based approach _c]}m3/ 基于风险的办法 2f(`HSC' +wQ5m8E Understanding the entity and knowledge of the business !WyJ@pFU^ 了解商业的实质和知识 11PL1zzH JQ+Mg&&Q Assessing the risks of material misstatement and fraud YdI6|o@vc 评估材料错报和舞弊的风险 +:Zwo+\kSN ]D6<6OB Materiality (level), tolerable error HVM%B{( 重要性(级别),可容忍误差 #c|l|Xvq2 |6AR! Analytical procedures L`t786
(M 分析程序 IR/S`HD_ xbiprhdv Planning an audit &^ERaPynd 规划审计工作
X0*+]tRg ],c0nz^%BR Audit documentation: working papers 8i6iynR 审计文件:工作底稿 }%KQrlbHJl &tOo[U? The work of others P~(&lu/;P 其他机构的文件 !MSa - S(=@2A+;
Rely on the work of experts cJSNV*< 依靠专家的工作 C5=^cH8 thPAD+u.3 Rely on the work of internal audit -IIrrY
O 依靠内部审计工作 3g7]$} 0+0Y$;
< 3. Internal control D u<P^CE 内部控制 z{R
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Tb The evaluation of internal control systems T3b0"o27 对内部控制系统的评估 _~Lu% 2-S}#S}2C Tests of control ^3HSw ?a" 控制测试 `@Z$+ eI|FrBq% Substantive procedures (time, nature, extent) Q*1Avy6] 实质性程序(时间,性质,程度) n_sV>$f-u -/8V2dv3 Transaction cycles: revenue, purchases, inventory, etc. qLBQ!>lR
交易周期:收入,采购,库存等。 65B&>`H~ ~,W|i +46& Zb35 4.Audit evidence z%fjG} z 审计证据 Q8TR@0d `DSDu Jw% Obtain sufficient, appropriate audit evidence YloE4PAY7 获取足够、适当的审计证据 El}~3|a? HmXxM:[4; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations OfLj 4H6Q 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 H(
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t The audit of specific items xqT} 9, 审计的具体项目
iLdUus! 8U#14U5rS Receivables: confirmation }T%E;m- 应收帐款:确认 *"|f!t ;&b=>kPlZ Inventory: counting, cut-off, confirmation of inventory held by third parties }2=~7&) 存货:数量,减值,第三方持有存货的确认 }lk9|U#6*` UXa%$gwFw Payables: supplier statement reconciliation, confirmation 5G<`c 应付帐款:供应商的申明一致,确认 iR4"I7J sVO|Ghy65 Bank and cash: bank confirmation R]Fa?uQW
银行存款和现金:银行的确认 c3fd6Je5 rp]H&5.* Auditing sampling _J>Ik2EF 审计抽样 H1evW lfoPFJ
Z 5.Review
RG1#\d-fE 复核 L#V e[ \KEmfCx'n Subsequent events @
/e{-Q 随后发生的事件 .j!:Hp(z} *eAt ' c:DV8'f
T %)}_OXWf: V g7+G( , Going concern S{cK~sZj 持续关注 +SFo2Wdr43 ]VVx2E
Rs Management representations Ze`ms96j{ 与管理层的交涉沟通 ?AQR\) P -P]onD
Audit finalization and the final review: unadjusted differences 5N>L|J2 审核定稿和最后审查:未经调整的差异 Dk~
JH9# `)jAdad-s <l)I%1T_c 6. Reporting G!GGT?J 报告 uCFpH5> 学会计论坛bbs.xuekuaiji.com BBoVn^Z*R Appendix btf]~YN 附录 LZPLz@=&] Audit procedure }e1]Ib! 审计程序 M/6q
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