1. Assurance engagements and external audit
保证约定和外部审计 KP!ctlP~ "@E(}z'sM Materiality, true and fair presentation, reasonable assurance ?gOZY\[ma 物质性,真实公平的描述,合理的保证 9#niMv9
Y<-dd"\ Appointment, removal and resignation of auditors 1:lhZFZ 审计人员的的任命、免职和辞职 >=U n=Q% }\!38{& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion d[I}+%{[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |Xl,~-. ]w|,n2DG Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *1;}c
z 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 pUaGrdGxzQ NFcMh+qnK Engagement letter rF5O?<( 约定书(委托书) uia-w^F e `;!v<@:i2 2. Planning and risk assessment h+h`0(z 规划和风险评估 P$i?%P~ `l95I7 General principles efF>kcIC 一般原则 ByPzA\;e ryp@<}A]!d Plan and perform audits with an attitude of professional skepticism E`SFr 持专业的怀疑态度计划和执行审计工作 j*jO809%^ pV^hZ. Audit risks = inherent risk ×control risk ×detection risk r$~
f[cA 审计风险=内在风险×控制风险×检查风险 B?r [| f^f{tOX Risk-based approach zy9# *gGq 基于风险的办法 VZ8HnNAbX u;*Wc9>sU Understanding the entity and knowledge of the business lvz&7Z b 了解商业的实质和知识 v1Lu.JQC$ xI7;(o" Assessing the risks of material misstatement and fraud +LM/< l 评估材料错报和舞弊的风险 %maLo RJ RWi~34r Materiality (level), tolerable error QNH5Cq;Y 重要性(级别),可容忍误差 w%[`'_[ 7.PG*q Analytical procedures D-B
WgK 分析程序 3g]
Sp/ 48BPo,nWR Planning an audit QviH+9 规划审计工作 5M2G ;o r9@Q="J_) Audit documentation: working papers 3%<xM/# 审计文件:工作底稿 nx >PZb `AA[k The work of others ;$\d^i{N 其他机构的文件 )MZQ\8,)] e8@@Pi<sB Rely on the work of experts `UpZk?k 依靠专家的工作 hYW<4{Gjr
p`3pRrER Rely on the work of internal audit Fss7xP' 依靠内部审计工作
;m3SlP{F )0P>o]fWI 3. Internal control =M'y& iz- 内部控制 lk6*?EJ o5\nqw^ The evaluation of internal control systems +`==US34 对内部控制系统的评估 J:,>/')n x62b=k} Tests of control 0k5;Qf6A 控制测试 40}8EP k) m1X0stFRs" Substantive procedures (time, nature, extent) \KmjA)( 实质性程序(时间,性质,程度) (ROurq" XTD_q Transaction cycles: revenue, purchases, inventory, etc. a(Bo.T<2@ 交易周期:收入,采购,库存等。 A|V
|vT7cb J}qk:xGL U<**Est 4.Audit evidence *ws!8-)fH 审计证据 $Blo`' '~ 3a(1@8 Obtain sufficient, appropriate audit evidence {4g1Wr5= 获取足够、适当的审计证据 qHfs*MBJ% L\8tqy. Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations dQR2!yHEq 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 HPAd@5d( Q9N=yz The audit of specific items uuzDu]Gwu 审计的具体项目 UDHk@M ;SF0}51
Receivables: confirmation '!64_OMj' 应收帐款:确认 1o7
pMp= AAkdwo Inventory: counting, cut-off, confirmation of inventory held by third parties SnRTC<DDh 存货:数量,减值,第三方持有存货的确认 z)'dDM D" C26PQGo#$ Payables: supplier statement reconciliation, confirmation Dcq\1V.e`W 应付帐款:供应商的申明一致,确认 2jf-vWV_
yf! Bank and cash: bank confirmation m&DDz+g 银行存款和现金:银行的确认 MPMJkL$F^ &%`IPhbT Auditing sampling v6
DN:!& 审计抽样 h3D8eR. 9}Tf9>qP>M 5.Review
4`G":nE?We 复核 KL!k'4JNY @
6>R/] Subsequent events v9Oyboh(y 随后发生的事件 KP7bU9odJ C_?L$3 U0 @c{=:kg5 BclZsU=xn FfN==2:b Going concern 3uCC_Am 持续关注 3=1aMQ
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V3 Management representations t<9oEjk[" 与管理层的交涉沟通 B3u5EgZr _d&zHlc_ Audit finalization and the final review: unadjusted differences Gd`qZqx# 审核定稿和最后审查:未经调整的差异 b5
YE4h8% l}%!&V0 HFBGM\R02 6. Reporting }%[TJ@R; 报告 ;g: TsYwM 学会计论坛bbs.xuekuaiji.com Z$Ynar Appendix JQ'NF
l9< 附录 )h,+>U@ Audit procedure @#1k+tSA, 审计程序 |cJyP9}n