1. Assurance engagements and external audit
保证约定和外部审计 I3T;|;P7 *-q&~ Materiality, true and fair presentation, reasonable assurance ^n
Oh8L; 物质性,真实公平的描述,合理的保证 O*,O]Q ZC<EPUV( Appointment, removal and resignation of auditors 0JR)-* 审计人员的的任命、免职和辞职 *`/4KMrq -ik((qx_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion oY,{9H37b 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 OPqhdqo Nt?=0X|M Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :6EX-Xyj 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 Jcs
/i EQZ/v gho Engagement letter [)I
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v 约定书(委托书) |o(te '}(Fj2P79 2. Planning and risk assessment 2~r2ErtS 规划和风险评估 yOb'] ^"vmIC.h General principles *p0n^XZ% ? 一般原则 rd[mC[
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v?< Plan and perform audits with an attitude of professional skepticism C$LRX7Z`o 持专业的怀疑态度计划和执行审计工作 X`eX+9 > #9
a&O Audit risks = inherent risk ×control risk ×detection risk ^%g8OP 审计风险=内在风险×控制风险×检查风险 ybv< 1 /6\uBy"Xt Risk-based approach &f?JtpB 基于风险的办法 P# 8lO%; Y( K`3?A Understanding the entity and knowledge of the business
$`0,N_C<} 了解商业的实质和知识 N#R8ez` F4Cq85# Assessing the risks of material misstatement and fraud =i7CF3 评估材料错报和舞弊的风险 QAY:H@Gt: 9fM=5 Materiality (level), tolerable error wZ`{ i 重要性(级别),可容忍误差 7/Bj WU5* 4@a/k[, Analytical procedures ;4v`FC> 分析程序 I\j- 92b}N|u Planning an audit LHA:frC 规划审计工作 G#uB%:)&0u YX3NZW2i Audit documentation: working papers Fy.!amXu 审计文件:工作底稿 wp4
.~E n}4q2x" The work of others As tuM] 其他机构的文件 XZ8]se"C S'@Ok=FSy Rely on the work of experts 4`RZ&w;1H2 依靠专家的工作 ']OT7)_ :inVwc Rely on the work of internal audit R7FI{A 依靠内部审计工作 WBzPSnS2 V^}
$f3\B 3. Internal control n 4H'FZ 内部控制 %)&Tr` >29c[O"[ The evaluation of internal control systems _Ii=3Qsf 对内部控制系统的评估 ZHoYnp-~z !)}z{,Jx Tests of control n1'i!NWt 控制测试 #}tdA(
- {5+69&:G. Substantive procedures (time, nature, extent) ;~`/rh
V\ 实质性程序(时间,性质,程度) v`6vc)>8 OsYZa`$, Transaction cycles: revenue, purchases, inventory, etc. c<Q*g 交易周期:收入,采购,库存等。 "`Xbi/i }XCh>LvX qB`%+<)C 4.Audit evidence I0^oaccM 审计证据 {q
;_Dd nmuU*oL Obtain sufficient, appropriate audit evidence y4&x`|tv 获取足够、适当的审计证据 9}q)AL-ga p}X *HJq$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations L,,*8 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 M}=fdH %[ o($a$ The audit of specific items YelF
)Na 审计的具体项目 #TeAw<2U ZHj7^y@P Receivables: confirmation W(.svJUgb. 应收帐款:确认 z38Pi #Ny+6XM Inventory: counting, cut-off, confirmation of inventory held by third parties ;9Wimf]G,E 存货:数量,减值,第三方持有存货的确认
`)BZk[64 k#p6QAhS Payables: supplier statement reconciliation, confirmation a% /x 应付帐款:供应商的申明一致,确认 )}i2x:\|_ !D/W6Ic@ Bank and cash: bank confirmation b%VZPKA; 银行存款和现金:银行的确认 %GMCyT z`]:\j'O3" Auditing sampling %PK
(Z*> 审计抽样 Gxt6]+r V[7D4r.j 5.Review
v~YGef;D 复核 B!)Tytm9u /<o?T{z<- Subsequent events W{ZJ^QAq/ 随后发生的事件 ~C?)-
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XK;*]) JbXi|OS/ Going concern zzT4+wy` 持续关注 nD=N MqQ & ~D/1U)k
t Management representations U1
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.R 与管理层的交涉沟通 (Q.I DDlr ]2iEi`"[ Audit finalization and the final review: unadjusted differences r8o^8 . 审核定稿和最后审查:未经调整的差异 ?|n @%' w@,v$4Oi '\"5qB 6. Reporting _) UnH
p_^ 报告 Nlu]f-i': 学会计论坛bbs.xuekuaiji.com YH{n Appendix Sa:;j4 附录 #smfOGSd Audit procedure t\n'Kuk` 审计程序 uME_/S uO