1. Assurance engagements and external audit
保证约定和外部审计 %IDl+
_j AP8J28I Materiality, true and fair presentation, reasonable assurance B9
, 物质性,真实公平的描述,合理的保证 >h~>7i(A Cv/3-&5S Appointment, removal and resignation of auditors NRk^Z) 审计人员的的任命、免职和辞职 88
ca Mc,p]{<<AV Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8#4Gs
Q" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 c{39,oF O2fFh_\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ABL5T-*] 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 9>ZX@1]m_ )Y"t$Iw" Engagement letter B B^81{A 约定书(委托书) \`%#SmQF wo$ F_!3u 2. Planning and risk assessment r 5+ MjR 规划和风险评估 u'gsIuRJ ;=@?( n General principles ~q}]/0-m 一般原则 Ri}JM3\J 238z'I+$G/ Plan and perform audits with an attitude of professional skepticism ZmI#-[/ 持专业的怀疑态度计划和执行审计工作 buWF6LFC 3E>]6 Audit risks = inherent risk ×control risk ×detection risk Tz7 R:S. 审计风险=内在风险×控制风险×检查风险 = N:5#A A5O; C Risk-based approach Nov
An+ 基于风险的办法 o[S
Mt :K(+ KN( Understanding the entity and knowledge of the business gEq6[G 了解商业的实质和知识 z ^y -A? q~X}&}UT Assessing the risks of material misstatement and fraud }/g1 评估材料错报和舞弊的风险 `qZ@eGZ
z ): r'IR Materiality (level), tolerable error dbF9%I@ 重要性(级别),可容忍误差 "IWL& cH3 /)rv Ndn
Analytical procedures .e}`n)z 分析程序 \tdYTb. dQ#oY|a Planning an audit pwF])uf*{\ 规划审计工作 y@Td]6|f ?:F Jc[J Audit documentation: working papers 0.1?hb|p5T 审计文件:工作底稿 %*Yb
J_j7 (D\`:1g The work of others 5o0H7k] 其他机构的文件 <u wqyF"^It" Rely on the work of experts "<"s&ws;k 依靠专家的工作 'ztY>KV j 8Z
0@-8vi Rely on the work of internal audit ,ZnL38GW 依靠内部审计工作 cQ0+kX< pz.fZV 3. Internal control Cn>t"#zs!~ 内部控制 /8P7L'Rb <S0gIg`) The evaluation of internal control systems nNRc@9Lt 对内部控制系统的评估 kQrby\F(< +.X3&|@k Tests of control '/Xm%S 控制测试 I3Ad+]v l585L3i Substantive procedures (time, nature, extent) f6#1sO4" 实质性程序(时间,性质,程度) ]YB,K)WQ ^YEMR C Transaction cycles: revenue, purchases, inventory, etc. 6h\
; U5 交易周期:收入,采购,库存等。 ;Udx|1o 2JHV*/Q 0EC/l
OS 4.Audit evidence yeV|j\TJI. 审计证据 ''.\DC~K 5"Y:^_8 Obtain sufficient, appropriate audit evidence
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}' 获取足够、适当的审计证据 Ystd[ @EH@_EwYV Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
_,*QJ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 kO
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/ The audit of specific items 1c$ce+n~ 审计的具体项目 :n oZ
p:a \Pd>$Q Receivables: confirmation =AeOkie 应收帐款:确认 M+L0 X$}NZ zBqNE` Inventory: counting, cut-off, confirmation of inventory held by third parties [ _&z+ 存货:数量,减值,第三方持有存货的确认 %v]-:5g'| H`T}k+e2-N Payables: supplier statement reconciliation, confirmation EL9JM}%0v 应付帐款:供应商的申明一致,确认 vz)zl2F5sY ~|`jIqU Bank and cash: bank confirmation
e:6mz\J 银行存款和现金:银行的确认 6H|&HV(!R l D]?9K29 Auditing sampling ;oRgg'k< 审计抽样 N\zUQ
J Kj|\ALI': 5.Review
zHvW@A'F 复核 vH]2t.\ }kk[lvhJ Subsequent events QQUZneIDp 随后发生的事件 hj3wxH.}
f7 zGz V_T~5%9Fy F=$U.K~1? >):>Pz%U Going concern +<c(;Ucl? 持续关注 IHe?/oUL"b \0^Je>-:U Management representations }/F9(m 与管理层的交涉沟通
v$R7" nsi&r Audit finalization and the final review: unadjusted differences CSMx
]jbb 审核定稿和最后审查:未经调整的差异 \2)~dV:6+ =|q@Q`DB 4J2C#Cs 6. Reporting us^J!
s7 报告 4% 2MY\ 学会计论坛bbs.xuekuaiji.com 'k9 1;T[ Appendix (EOYJHZB! 附录 <7J\8JR&= Audit procedure / U"3LX 审计程序 U p: M[S