1. Assurance engagements and external audit
保证约定和外部审计 ($T"m-e #I9hKS{ Materiality, true and fair presentation, reasonable assurance s&)>gE\ 物质性,真实公平的描述,合理的保证 ;&} rO.0 @b3jO Appointment, removal and resignation of auditors |*5HNP 审计人员的的任命、免职和辞职 Qq{>]5<
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r: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion T$IwrTF@? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e.'6q
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H8Ex Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Hs`j6yuc9 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 3/s" ;Kg, Ad)::9
K?J Engagement letter :~wU/dEEiz 约定书(委托书) EQ%,IK/ nXJG4$G 2. Planning and risk assessment GX#SCZ&}C 规划和风险评估 sNHxUI `Kb"`}`_vm General principles i$gH{wn\` 一般原则 (iJ9ekB htu(R$GSM Plan and perform audits with an attitude of professional skepticism TfnBPO 持专业的怀疑态度计划和执行审计工作 v[XTH 2 ,LodP%%UV Audit risks = inherent risk ×control risk ×detection risk (T|q]29 审计风险=内在风险×控制风险×检查风险 ,)35V
i;. TsF>Y""*M Risk-based approach rHpxk 基于风险的办法
hF^y4v|5 U#6<80Ke Understanding the entity and knowledge of the business SUN!8
qFA 了解商业的实质和知识 YmPNaL yp?a7t M Assessing the risks of material misstatement and fraud !4mg]~G 评估材料错报和舞弊的风险 V.|#2gC]t [ f;o3 Materiality (level), tolerable error 73kU\ux 重要性(级别),可容忍误差 g>pvcf( uW0D m# Analytical procedures ~-2Gx
HO` 分析程序 @/W~lJ!e ;!(GwgllD Planning an audit @8eQ|.q]Q 规划审计工作 gZ@z}CIw' >e"vPW*[ Audit documentation: working papers f)19sjAJk 审计文件:工作底稿 5j~1%~,# {'a|$u+ The work of others uD4j.% 其他机构的文件 6olJ7`* hl$X.O Rely on the work of experts p;Nq(=]
\ 依靠专家的工作 SIZZFihcYh oM(8'{S= Rely on the work of internal audit KdXqW0nm 依靠内部审计工作 9Q>85IiT 0s!';g Q 3. Internal control ybU_x 内部控制 SLU$DW;t 6wq>&P5 The evaluation of internal control systems kp3%"i&hD 对内部控制系统的评估 BcxALRWE |*(R$t X Tests of control @! {Y9k2 控制测试 W2BZG(dm "'74GY8, Substantive procedures (time, nature, extent) :Z&<5 实质性程序(时间,性质,程度) 3|(<]@
$ d1';d6.u\ Transaction cycles: revenue, purchases, inventory, etc. Q.,2G7[ < 交易周期:收入,采购,库存等。 2rx
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I}@ Ajm4q_ 4.Audit evidence UY(\T8 审计证据 "A]#KTP W1_.wN$,5 Obtain sufficient, appropriate audit evidence <DZ$"t 获取足够、适当的审计证据 TW6F9}'f& t76B0L{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations eX'U d% 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 ha?M[Vyw4Q |B
{*so] The audit of specific items Z;y(D_;_ 审计的具体项目 >%H(0G#X \}71pzw( Receivables: confirmation
tU0jFBB 应收帐款:确认 *WfQi8 H/
y,}z Inventory: counting, cut-off, confirmation of inventory held by third parties ^[6el_mj 存货:数量,减值,第三方持有存货的确认 UM<!bNz`
#z+?t Payables: supplier statement reconciliation, confirmation H[RX~Xk2E 应付帐款:供应商的申明一致,确认 yoH,4,! G &grqRt Bank and cash: bank confirmation )4TP{tp 银行存款和现金:银行的确认 h [@}}6 r+k g$+%b Auditing sampling xqb*;TBh* 审计抽样 ^yX >^1 "hk {"0E 5.Review
r{KQ3j9O 复核 <$u\PJF7_^ 55FRPNx-x Subsequent events ( 8X^pL 随后发生的事件 !Df>Q5~g *-*SCA`E^= Tje(hnN hHZ'*,9 y 6qSsr] Going concern c \;_jg 持续关注 wYr*('uT qw
03]a Management representations [
ebk u_ 与管理层的交涉沟通 ~+C)0Yn c:[ZknnCe Audit finalization and the final review: unadjusted differences &
M: o(T 审核定稿和最后审查:未经调整的差异 zdm2`D;~p z'7XGO'Lo pp{2[> 6. Reporting >}: 报告 a 7685Y 学会计论坛bbs.xuekuaiji.com O?O=]s
u Appendix 4fL`.n1^ 附录 "8R
&c} Audit procedure 5M/~|"xk 审计程序 wr5v-_7r,