1. Assurance engagements and external audit
保证约定和外部审计 Q4&|^RLLG $)fybnY Materiality, true and fair presentation, reasonable assurance [3#A)#kWm 物质性,真实公平的描述,合理的保证 +[sZE
X 5r$X Appointment, removal and resignation of auditors i47xF7y\ 审计人员的的任命、免职和辞职 G\U'_G> KfVLb4@16_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [v!TQwMU 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g[,1$39Z|@ W"@FRWcd Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior xq2
,S 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 l6C^,xU~IX )E2^G)J$W Engagement letter 27NhYDo 约定书(委托书) =c>w # XD-a 2. Planning and risk assessment t#0/_tD 规划和风险评估 $m:4'r :Gdfpz-{? General principles -p:X]Ov 一般原则 F9|\(St & 0{O|o_ Plan and perform audits with an attitude of professional skepticism 1YklPMx6 持专业的怀疑态度计划和执行审计工作 A?q9(n|A" d/57;6I_ Audit risks = inherent risk ×control risk ×detection risk P
K]$D[a0 审计风险=内在风险×控制风险×检查风险 x-e?94}^ onuhNn_=> Risk-based approach r9a?Y!( 基于风险的办法 ZN:~etd "F*'UfOwrZ Understanding the entity and knowledge of the business BK_x5mGu3 了解商业的实质和知识 AV0C9a/td e (^\0 =u< Assessing the risks of material misstatement and fraud &m'ttUG? 评估材料错报和舞弊的风险 osJ;"B36 F_Q?0 Do0' Materiality (level), tolerable error {iv!A=jld 重要性(级别),可容忍误差 l&z)Q/>?pZ J:YFy-[w( Analytical procedures "o*zZ;>^ 分析程序 M=}vDw]Q ^}-(8~_en Planning an audit -n-rKN.T 规划审计工作 r`Qzn" H @CSTp6{y Audit documentation: working papers j]#-DIL 审计文件:工作底稿 ;plzJ6> "))G|+tz The work of others r2EIhaGF; 其他机构的文件 zk[%YG& 0nF>E@ j^[ Rely on the work of experts s^/<6kwO 依靠专家的工作 ^XV=(k;~bX cNW [i" Rely on the work of internal audit rf% E+bh4 依靠内部审计工作 +M+ht
#K3A{
jb, 3. Internal control dz',
!|> 内部控制 %C]K`=vI- ~$0Qvyb> The evaluation of internal control systems [8k7-}[ 对内部控制系统的评估 "e4hPY# HS|X//] Tests of control ~ituPrH%< 控制测试 !!=%ty
yTDlDOmV! Substantive procedures (time, nature, extent) ("t;
2Mw 实质性程序(时间,性质,程度) t}E1NXW rurC! - Transaction cycles: revenue, purchases, inventory, etc. "RG.27 交易周期:收入,采购,库存等。 acWm+ ndkV(#wQS t(4%l4i;X 4.Audit evidence Y
9eGDpW 审计证据 FDB^JH9d $I L7c]Gw Obtain sufficient, appropriate audit evidence OT_w<te 获取足够、适当的审计证据 I9ga8mG4-' ~;Ga65_6_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations x}G["ZU}v] 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 P`'Nv PrIS L[@ The audit of specific items "}i\"x;s 审计的具体项目 ;as4EqiK <;d? E%` Receivables: confirmation jXO*_R 应收帐款:确认 vjI>TIy
ellj/u61bj Inventory: counting, cut-off, confirmation of inventory held by third parties eu(1bAfS&T 存货:数量,减值,第三方持有存货的确认 2\ /(!n taXS>*|B Payables: supplier statement reconciliation, confirmation g?ID}E~< 应付帐款:供应商的申明一致,确认 8X`Gm!) I=VPw5"E Bank and cash: bank confirmation tVUoUl 银行存款和现金:银行的确认 o$4n
D#P3 uj$b/I>.' Auditing sampling t)74( 审计抽样 hlxZq
7FMg6z8~ 5.Review
8CxC`*L( 复核 [-cYFdt"V &eQF[8 , Subsequent events )TxAhaz+ 随后发生的事件 !GcH ) >dol F/[vg Akf?BB3bC J7BfH,o Going concern V.kUFTCvf 持续关注 SrfDl* i,BE]w Management representations 6elmLDMni\ 与管理层的交涉沟通 Exox&T T~UKWAKX} Audit finalization and the final review: unadjusted differences y&NO[
审核定稿和最后审查:未经调整的差异 _eAZ_@ mh>)N" Mg]q^T.a 6. Reporting 08&DP^NS 报告 S,
LW/:, 学会计论坛bbs.xuekuaiji.com w{3
B Appendix IiV:bHUE}0 附录 _NA
KVzo- Audit procedure D}l^ow 审计程序 az~4sx$+}