1. Assurance engagements and external audit
保证约定和外部审计 m)]A$*`< o,#[Se*n Materiality, true and fair presentation, reasonable assurance Ckelr 物质性,真实公平的描述,合理的保证 ;g0p`wV 5tIM@,.I/ Appointment, removal and resignation of auditors j#`d%eQ~J 审计人员的的任命、免职和辞职 yLo{^4a. ?Cu1"bl Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion D~< 3
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2I2#o9(Ar cP4K9:k Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior FzDZ<dJ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 E903T' 's ~sI$xX! Engagement letter YRkp(}*!\ 约定书(委托书) +:s]>R eDa b0~AN#Es 2. Planning and risk assessment t:|+U:! > 规划和风险评估 k]vrqjn Q *=- o0 c General principles |CC(`<\R 一般原则 E%f;Z7G 3Mnm2*\ Plan and perform audits with an attitude of professional skepticism /<HE
cB 持专业的怀疑态度计划和执行审计工作
O N(H7 >UP{=` Audit risks = inherent risk ×control risk ×detection risk "]j GCo>9 审计风险=内在风险×控制风险×检查风险 S<hj6A [I`r[u Risk-based approach ,@_$acm 基于风险的办法 F^m`j6 Al^n&Aa+\ Understanding the entity and knowledge of the business ?:Y0#Btj 了解商业的实质和知识 !Cm<K*c"&E M>mk=-l Assessing the risks of material misstatement and fraud H$:Z`CQt< 评估材料错报和舞弊的风险 8-N8v
*0 nt/+?Sj Materiality (level), tolerable error o8:K6y 重要性(级别),可容忍误差 CvCk#:@HM O};U3=^0f Analytical procedures RP2MtP"M 分析程序 ^lqcF. C] <K s Planning an audit :q V}v2 规划审计工作 p
< fKj @quNVx(y Audit documentation: working papers -fl?G%:(!0 审计文件:工作底稿 ?fog
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The work of others wW3fsXu 其他机构的文件 ?|8QL9Q"| ;&2J9 Rely on the work of experts ` Nn^ 依靠专家的工作 +Xi#y}% 73$^y)AvY Rely on the work of internal audit `U4R%
qhWA 依靠内部审计工作 <a-I-~ +\FTR
3. Internal control FhgO5@BO 内部控制 |kvom 4 T EDR;" G(N The evaluation of internal control systems Hno:"k? 对内部控制系统的评估 ,}!OJyT r5b5 `f4 Tests of control
f>)k<-<yj 控制测试 &zsaVm8 0`=#1u8
Substantive procedures (time, nature, extent) aU]A#g
实质性程序(时间,性质,程度) fF208A7U
I ~X^L3=!vf Transaction cycles: revenue, purchases, inventory, etc. UV%Al)3 交易周期:收入,采购,库存等。 +/60$60[z [&n2 yt Zx(VwB2 4.Audit evidence y4aSf2 审计证据 fX).A` nDnSVrvd-i Obtain sufficient, appropriate audit evidence '>AOJaA 获取足够、适当的审计证据 Z(p kj 2f1WT g) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +K4d(!Sb 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 _tZT x^kV;^ I The audit of specific items dxkq* 审计的具体项目 1hj']#vBu &MnS(
82L Receivables: confirmation DVxW2J 应收帐款:确认 oL
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@X Inventory: counting, cut-off, confirmation of inventory held by third parties )CQ'kHT<e 存货:数量,减值,第三方持有存货的确认 G2Ek
e; [mKPOg-t Payables: supplier statement reconciliation, confirmation fOEw]B#@ 应付帐款:供应商的申明一致,确认 8KRm>-H) Fyy)665x/ Bank and cash: bank confirmation !Mp.jE 银行存款和现金:银行的确认 O,"4HZG nZe2bai Auditing sampling VdpwZ 审计抽样 7Z0fMk H(U`S 5.Review
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复核 a#t:+iw jovI8Dw
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Subsequent events +CL`]'~;E- 随后发生的事件 d 6 t#4! 25%[nkO4 ,h,DB=!K< H^{
Eh <&:OSd:% Going concern T9.3 持续关注 lB9 9J"A XlPq>@4p Management representations ]cvP ! 与管理层的交涉沟通 BH"f\oc {\3ZmF Audit finalization and the final review: unadjusted differences 555j@ 审核定稿和最后审查:未经调整的差异 Y=+pz^/" 1sgI,5liUs ^$-ID6 6. Reporting K*^3FO}JG 报告 <7-:flQz~ 学会计论坛bbs.xuekuaiji.com (Tt\6- Appendix W8{g<.
/ 附录
g{wOq{7V Audit procedure yO\.dp 审计程序 xwK{}==U