1. Assurance engagements and external audit
保证约定和外部审计 Mps5Vv +.yT/y " Materiality, true and fair presentation, reasonable assurance rS8 w\`_ 物质性,真实公平的描述,合理的保证 |>
enp> g(4b
Ba9y Appointment, removal and resignation of auditors 7'lZg<z{~j 审计人员的的任命、免职和辞职 `3_lI~=eH jp2Q9Z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion B&?sF" Y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (eWPis[ Af(WV>' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior z@ 35NZn 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 (5Nv8H
8| {y)s.b~JB Engagement letter sW@krBxMv 约定书(委托书) K`-!uZW:B7 ~@W*r5/ 2. Planning and risk assessment Zyf P;& 规划和风险评估 7:E!b=o# #FxPj-3(ix General principles 5@~|*g[ 一般原则 RP4Ku9hk d^E [|w; Plan and perform audits with an attitude of professional skepticism G
X{XdJD 持专业的怀疑态度计划和执行审计工作 iEyeX0nm ?Bi*1V<R Audit risks = inherent risk ×control risk ×detection risk yHo[{,4itA 审计风险=内在风险×控制风险×检查风险 qQ]]~
F )?! [}t Risk-based approach <If35Z)~ 基于风险的办法 k?GD/$1t ),}AI/j;zY Understanding the entity and knowledge of the business hsRvr`#m| 了解商业的实质和知识 -V.d?A4" {-/^QX]6 Assessing the risks of material misstatement and fraud pc]J[ S?P 评估材料错报和舞弊的风险 dEa<g99[? pKG<Nvgz& Materiality (level), tolerable error ;E^K.6 重要性(级别),可容忍误差 X;F8_+Np Q,T"Zd Q Analytical procedures zmuMWT; 分析程序 Q
n)d2-< V N{NA+I Planning an audit 26?W
nu60 规划审计工作 I{'f|+1 AM"jX"F9/ Audit documentation: working papers OHrY(I6 审计文件:工作底稿 U&Wwyu:4i
Cizvw'XDV The work of others Lo.rvt
其他机构的文件 72uz<i!&$ Fh|#u:n Rely on the work of experts K6JVg$ 依靠专家的工作 n{0Ld -zH `O?T.p) Rely on the work of internal audit w8Q<r. 依靠内部审计工作 YUU-D( rf:XRJ<4 3. Internal control uQ$^;Pr 内部控制 a3SlxsWW .R*!aK The evaluation of internal control systems hOv={: 对内部控制系统的评估 qVqRf.-\ f>o,N{| Tests of control k,F"-K+M 控制测试 +ECDD'^! Wm~` ~P Substantive procedures (time, nature, extent) QS.>0i/7l 实质性程序(时间,性质,程度) }kHdK vZ Jq.lT(E8D Transaction cycles: revenue, purchases, inventory, etc. N{SQ(%V 交易周期:收入,采购,库存等。 .{KjE
g 6 8M,9kXq{L 3f Xv4R;!: 4.Audit evidence =;a!u 审计证据 5wao1sd# B5V_e!*5F* Obtain sufficient, appropriate audit evidence UV
4>N 获取足够、适当的审计证据 f*{
YFg?*& r~-.nb"P Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations b+-f.!j 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 h}_~y'^! 7\zZpPDV The audit of specific items )5j;KI%t 审计的具体项目 j:T/ iH!YF 5RH2"*8T Receivables: confirmation hRI"y":zD 应收帐款:确认 Zv_.na/^K keW~ NM Inventory: counting, cut-off, confirmation of inventory held by third parties sbkQ71T:
存货:数量,减值,第三方持有存货的确认 enNiI$H]`_ LH 3}d<{ Payables: supplier statement reconciliation, confirmation 1axQ)},o@p 应付帐款:供应商的申明一致,确认 ,B(7\ @RFs/' Bank and cash: bank confirmation ev0oO+u 银行存款和现金:银行的确认 unJid8Lo 1(zsOeX Auditing sampling /){KOCBl; 审计抽样 L9Z;:``p $8USyGi3J 5.Review
xqXDxJlns 复核 5J)=} e
P7ph}mB Subsequent events UX3BeUi.) 随后发生的事件 o*x*jn:hm \l"&A "\Egs)\ h)1qp Qj I$NhXZ)KT Going concern ^_
t%kmL` 持续关注 V}d9f2 KIA 2"KbjG Management representations N"/-0(9[ 与管理层的交涉沟通 &zQ2M#{82 9][(Iu]h7 Audit finalization and the final review: unadjusted differences fP
tm0.r 审核定稿和最后审查:未经调整的差异 \\BCcr\l ]q-g[e' '}g*!jL 6. Reporting F-D]TRG/*] 报告 di)
*-+ 学会计论坛bbs.xuekuaiji.com B/5=]R Appendix IM$2VlC 附录 72sD0)?A Audit procedure E3@QI?n^^ 审计程序 \Gm-MpW