1. Assurance engagements and external audit
保证约定和外部审计 O5n]4)< *gMP_I Materiality, true and fair presentation, reasonable assurance <:}AC{I 物质性,真实公平的描述,合理的保证 x?&xz; {(:) Appointment, removal and resignation of auditors (HD>vNha1 审计人员的的任命、免职和辞职 )ZT0zIG U=?"j-wN Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion t;PnjCD<` 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 M/`z;a=EP
3ncvM>~g Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +o70:UF % 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 J_br%AG<p s 17gi,"X Engagement letter JM4`k8mM 约定书(委托书) G6ES] 1|$Rzt%ge 2. Planning and risk assessment @x>2|`65Y 规划和风险评估 lcJumV=%> 1Owk
Ly,P General principles }K]VlFR 一般原则 'cc4Y~0s hl
~F1"q) Plan and perform audits with an attitude of professional skepticism YU"\
Wd[ 持专业的怀疑态度计划和执行审计工作 /XK`v=~(l{ [5d][1= Audit risks = inherent risk ×control risk ×detection risk ZpBH;{., 审计风险=内在风险×控制风险×检查风险 J]YN2{(x L|'ME|
' Risk-based approach a^1c _ 基于风险的办法 t#{>y1[29 Wb(0Szk; Understanding the entity and knowledge of the business I%WK*AORM 了解商业的实质和知识 5"]2@@b4 3@bjIX`=H Assessing the risks of material misstatement and fraud fmN)~-DV9` 评估材料错报和舞弊的风险 u1Yp5jp^K r6_a%A* Materiality (level), tolerable error FPFYH?;$ 重要性(级别),可容忍误差 UR=s{nFd 7anpz% Analytical procedures FDC{8e 分析程序 -k{R<L
RN3D:b+ Planning an audit W,J,h6{F 规划审计工作 0'}?3/u- }&hgedx Audit documentation: working papers ?b$zuJ] 审计文件:工作底稿 /pN2Jst nx]b\A The work of others *\vc_NP] 其他机构的文件 Eqlux
D= ;z=C]kI6M Rely on the work of experts A^pp'{ !.
依靠专家的工作 ><7`$ 2Or K9Fnb6J$u Rely on the work of internal audit @zq{#7%z 依靠内部审计工作 za/#R_%p >Tx;<G 3. Internal control =^M t#h." 内部控制 X*q
C:]e ]YzAcB.R The evaluation of internal control systems qnRzs 对内部控制系统的评估 9Q1GV>j>B .?j8{>
Tests of control KYW1<Wcp 控制测试 N^N?!
I c!T{|'? Substantive procedures (time, nature, extent) 9F4|T7? 实质性程序(时间,性质,程度) JwczE9~o "c*|vE Transaction cycles: revenue, purchases, inventory, etc. YTh4&wm 交易周期:收入,采购,库存等。 .).<L`q mjHY-lK 2ow\d b 4.Audit evidence Y'h'8
\ 审计证据 rXX|?9' OK}"|:hrd Obtain sufficient, appropriate audit evidence #"JU39e 获取足够、适当的审计证据 'b,D;'v _@TTVd Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &O)mPnx` 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 .D`#a 'wt|buu-H The audit of specific items b4ivWb |` 审计的具体项目 ^*Fkt(ida $)~]4n= Receivables: confirmation mY(
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W 应收帐款:确认 cf'
Z#NfQ }VRo: sJb Inventory: counting, cut-off, confirmation of inventory held by third parties e8.bH# 存货:数量,减值,第三方持有存货的确认 .zt]R@@6 KA#-X2U/ Payables: supplier statement reconciliation, confirmation t79MBgZ 应付帐款:供应商的申明一致,确认 7d5x4^EYE 9=f'sqIPV Bank and cash: bank confirmation w>s 银行存款和现金:银行的确认 rl=_ "sd= ^D|c Auditing sampling {IvCe0` 审计抽样 oJ+
$&P( ^B9wmxe 5.Review
A9gl|II 复核 ENzeVtw0 $@j7VPE Subsequent events 5KSsRq/8" 随后发生的事件 (" %yV_R c[$oR,2b13 CHB{P\WF BKEB,K=K@ AtOB'=ph*
Going concern j@2 hI,+ 持续关注 |&Q=9H*e O.dNhd$ Management representations KWo)}m*6 与管理层的交涉沟通 ?6bE!36 s>X;m
.< Audit finalization and the final review: unadjusted differences n6}1{\ 审核定稿和最后审查:未经调整的差异 E
\RU[ 9[*kpMC .YkKIei 6. Reporting ;xc 报告 J
:(l& 学会计论坛bbs.xuekuaiji.com W8^gPW*c5 Appendix eC-TZH@ 附录 {TNAK%'v Audit procedure Yy}aQF#M 审计程序 ?H`LrL/k