1. Assurance engagements and external audit
保证约定和外部审计 vs4>T^8e 3w'tH4C[Y Materiality, true and fair presentation, reasonable assurance GTd,n= 物质性,真实公平的描述,合理的保证 77Y/!~kd f:}
x7_Q Appointment, removal and resignation of auditors
8A#;WG 审计人员的的任命、免职和辞职 [W&T(%(W- O0.*Pmt Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WsB ?C&>x 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0=YI@@n) e^v
oW"?% Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {IjR^J=k 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 !Uo4,g6r+ oEv'dQ9 Engagement letter |6-nbj 约定书(委托书) 5H^(2w z{QqY.Gu{G 2. Planning and risk assessment W=?<<dVYD 规划和风险评估 a7opCmL B+`g>h General principles 6gDN`e,@ 一般原则 L4W5EO$ hZb_P\1X Plan and perform audits with an attitude of professional skepticism E1
2uZ$X 持专业的怀疑态度计划和执行审计工作 1% ` Rs
e0 ecD3 Audit risks = inherent risk ×control risk ×detection risk '&b+R `g' 审计风险=内在风险×控制风险×检查风险 !N^@4* }SZd Risk-based approach i%?* @uj 基于风险的办法
YmG("z "AqB$^S9t Understanding the entity and knowledge of the business tH4B:Bgj! 了解商业的实质和知识 -9?]IIVb n$R)>nY Assessing the risks of material misstatement and fraud .%-8 t{dt 评估材料错报和舞弊的风险 .}+}8[p4l BgT*icd8d Materiality (level), tolerable error ca9X19NG 重要性(级别),可容忍误差 bN.Pex uxz^/Gk Analytical procedures ]?4hyN 分析程序 |.dRily+ 6S#Cl>v Planning an audit Z\sDUJ 规划审计工作 P+}h$_x /$m;y[[ Audit documentation: working papers LzL
So"n 审计文件:工作底稿 8P`"M#fI ,esmV- The work of others Ny#^&-K 其他机构的文件 j>kqz>3 Zd+bx*rD Rely on the work of experts J}t%p(mb 依靠专家的工作 ;.C\Ss<>* &^nGtW%a 9 Rely on the work of internal audit W+*
V)tf 依靠内部审计工作 =(^3}x
mE[y SrV 3. Internal control O/LXdz0B 内部控制 EQ_aa@M7 2<3K3uz The evaluation of internal control systems xSu > 对内部控制系统的评估 []T8k9g/- \2z>?i) Tests of control ~LC-[&$ 控制测试 4p wH>1 7EJ+c${e.- Substantive procedures (time, nature, extent) X>^fEQq" 实质性程序(时间,性质,程度) PvL[e"p a'T;x`b8U, Transaction cycles: revenue, purchases, inventory, etc. dN6?c'iN?2 交易周期:收入,采购,库存等。 wC*X4 ' D_
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W ~#/ 4.Audit evidence ^J{:x 审计证据 &,/S`ke= P<-
@h1p, Obtain sufficient, appropriate audit evidence d zMb5puH 获取足够、适当的审计证据 &5;"#:ORcK ,%y/kS] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations QGz|*] 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Nboaf _0I@xQj- The audit of specific items JGZBL{8 审计的具体项目 r_d!ikOT( io
w"n$/ Receivables: confirmation QV8g#&z 应收帐款:确认 [>9is=>o. >mkFV@` Inventory: counting, cut-off, confirmation of inventory held by third parties ,: ^u-b| 存货:数量,减值,第三方持有存货的确认 {{1G`;|v9 G
/W>S,( Payables: supplier statement reconciliation, confirmation O0:q;<>z 应付帐款:供应商的申明一致,确认 8CE = 4 `@%LzeGz Bank and cash: bank confirmation O&&~NXI\ 银行存款和现金:银行的确认 UZ";a453r m[2gdJK Auditing sampling {h4E8.E 审计抽样 DfB7*+x{ ';"VDLb3 5.Review
)PZT4jTt 复核 R-14=|7a- u:b=\T L Subsequent events 4z)]@:`}z 随后发生的事件 0}9h]X' sRfcF`7 zeRyL3fnmb }2oc#0 0"#HJ
A44 Going concern vD4*&|8T# 持续关注 Zd&S@Z
lRQYpc\ Management representations `_h&glMJ,q 与管理层的交涉沟通 DwF hK* V)4J`xg^ Audit finalization and the final review: unadjusted differences 31)&vf[[ 审核定稿和最后审查:未经调整的差异 z%kULTL 6C
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7 6. Reporting
8Y?;x} 报告 ^@]3R QB 学会计论坛bbs.xuekuaiji.com ]^]wP]R_ Appendix IA(5?7x`< 附录 Ca\6vR Audit procedure :EyD+!LJ 审计程序 TC"<g