1. Assurance engagements and external audit
保证约定和外部审计 j }^?Snq 25, [<Ao Materiality, true and fair presentation, reasonable assurance P'_ aNU 物质性,真实公平的描述,合理的保证 tvzO)&)$ )}w-;HX Appointment, removal and resignation of auditors +f]I7e:qp 审计人员的的任命、免职和辞职 :1iXBG\
c:z}$DK&' Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &U.y): 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~c1~)QzZ _;(QMeR Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %u|Qh/?7 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 bg4VHT7?>) H'EBe;ccM Engagement letter jq/{|<0 约定书(委托书) %ULd_ES^ DML0paOm5 2. Planning and risk assessment U_B`SS 规划和风险评估 rUiUv(q U8g? General principles *OE>gg&?Nh 一般原则 dj0Du^v4 f'Xz4; Plan and perform audits with an attitude of professional skepticism d7c m?+ 持专业的怀疑态度计划和执行审计工作 v g tJ+GjN ;rF:$37^ Audit risks = inherent risk ×control risk ×detection risk e8]mdU{) 审计风险=内在风险×控制风险×检查风险 10/3 -)+ 1 gRR Risk-based approach v#IZSBvuQK 基于风险的办法 `+r5I5 pk=z<OTb Understanding the entity and knowledge of the business u
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y~hY 了解商业的实质和知识 wIbc8ze 0Zl1(;hx@ Assessing the risks of material misstatement and fraud RzSN,bLR 评估材料错报和舞弊的风险 QaEXk5>e
7@VR:~n}k Materiality (level), tolerable error !lB,2_ 重要性(级别),可容忍误差 wA)R7%& }KkH7XksF Analytical procedures [
06B)|s 分析程序 ~RE`@/wQ] R?\8SdJ Planning an audit X]CaWxM 规划审计工作 qm}7w3I^ #$fFp Audit documentation: working papers 8i"{GGVC 审计文件:工作底稿 1$2Rs-J `Op
";E88 The work of others tv|=`~Y 其他机构的文件 PwNLJj+% CnA*o 8w Rely on the work of experts 7y`~T+ 依靠专家的工作 &q` =xF %BHq2~J Rely on the work of internal audit g-(xuR^* 依靠内部审计工作 !!K=v7M
qx? lCz a" 3. Internal control aA
yFu_ 内部控制 #6m//0 u >"nk}@
The evaluation of internal control systems y.oJzU[p% 对内部控制系统的评估 42Ffx?Qmv bFx?HM.AGW Tests of control 1Q;`<= 控制测试 &
='uAw 6ensNr~ea Substantive procedures (time, nature, extent) {S&&X&A`v 实质性程序(时间,性质,程度) ,[hJi3xM
@+!d@`w:z2 Transaction cycles: revenue, purchases, inventory, etc. bo"I:)n; 交易周期:收入,采购,库存等。 IH0^*f JT-Zo OZ 6$5M^3$- 4.Audit evidence G`W+m*[U+M 审计证据 q
B2#EsZ hP#&]W3: Obtain sufficient, appropriate audit evidence JuI,wA 获取足够、适当的审计证据 }w@nZG ^
& Yr,1##u Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations C]XDDr 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 5LK>n- tr} $82Po The audit of specific items J\0YL\jw1K 审计的具体项目 WL~`L!_. A O&0R ~<n Receivables: confirmation gy[uqm_ T 应收帐款:确认 /kq~*s nC Z Inventory: counting, cut-off, confirmation of inventory held by third parties 7I
存货:数量,减值,第三方持有存货的确认 ZqGq%8\.s
0?sp Payables: supplier statement reconciliation, confirmation 3WVHI$A9 应付帐款:供应商的申明一致,确认 X[[=YCi0 /4f;Niem Bank and cash: bank confirmation m
;vNA 银行存款和现金:银行的确认 J{ Vl2P?@ 0.5_,a
n3 Auditing sampling w$!n8Aqs 审计抽样 h 2zCX WQ]pg
" 5.Review
G7<X l} 复核 ro{MDs $p@g#3X` Subsequent events lo#,
zd~ 随后发生的事件 3^a"$VW1 U|QDV16f -d~'tt
i @mazwr{B \CGcP Going concern ?~{xL" 持续关注 cG'Wh@ g
s3}rW Management representations ;sf/tX 与管理层的交涉沟通 k|D!0^HE[ G!IQ<FuY Audit finalization and the final review: unadjusted differences #Grm-W9E 审核定稿和最后审查:未经调整的差异 !|/fVWH [`lAc V< m @%|Q; 6. Reporting :KLD~k7yA( 报告 \v_C7R;& 学会计论坛bbs.xuekuaiji.com ik*_,51Zj Appendix >>r:L3 <! 附录 [C6?:'}FA Audit procedure DPOPRi~ 审计程序 aBnbu
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