1. Assurance engagements and external audit
保证约定和外部审计 0pd'93C !F'YDjTot Materiality, true and fair presentation, reasonable assurance J<h$
wM 物质性,真实公平的描述,合理的保证 E4/Dr}4 2eY_%Y0 Appointment, removal and resignation of auditors flbd0NB 审计人员的的任命、免职和辞职 ;$wVu|& N5
6g+,w%) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Z=o2H Bm7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 z$. 88^ K
Z91- Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \X D6 pr@ 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 ;h )F]]m#` Engagement letter N S[l/0F& 约定书(委托书) QlU8uI[dk nmKp[-5 2. Planning and risk assessment _)m]_eS._ 规划和风险评估 y_-0tI\J \Uq(Zga4) General principles 33B]R
Gq 一般原则 VjZ|$k Lnl=.z`jK Plan and perform audits with an attitude of professional skepticism +iRh 持专业的怀疑态度计划和执行审计工作 {_p_%; ( ^Nz9{ Audit risks = inherent risk ×control risk ×detection risk c<Tf
2]vZE 审计风险=内在风险×控制风险×检查风险 V {ddr:]4 FWgpnI\X|{ Risk-based approach S;#'M![8 基于风险的办法 v`Oc, BUXpCxQ Understanding the entity and knowledge of the business JP[K;/ 了解商业的实质和知识 /t$d\b17pX h
J)h\ Assessing the risks of material misstatement and fraud .p"
xVfi6 评估材料错报和舞弊的风险 `Eo.v#<
}00BllJ Materiality (level), tolerable error Txb#C[` 重要性(级别),可容忍误差 9EibIOD^/ (gWm,fI
RZ Analytical procedures VTY 5]|; 分析程序 f(y:G^V #?- wm Planning an audit ,(^*+G.i 规划审计工作 4O!ikmY:t Z o(rTCZX Audit documentation: working papers jasy<IqT!{ 审计文件:工作底稿 YO}<Ytx 6A+nS= The work of others $}<e|3_ 其他机构的文件 dSV8q
,D +Q"4Migbe@ Rely on the work of experts P8/0H(, 依靠专家的工作 #BH*Z( Ry6@VQ"NLb Rely on the work of internal audit T'Dv.h 依靠内部审计工作 U 0P~ B>P{A7Q 3. Internal control }y gD3:vN7 内部控制 DT&@
^$? |[b{)s?x The evaluation of internal control systems |z^^.d~a0 对内部控制系统的评估 4zFW-yy N6i Q8P- Tests of control gT6jYQ 控制测试 D_zZXbNc lA8`l>I Substantive procedures (time, nature, extent) ]Gq !`O1 实质性程序(时间,性质,程度) JYHl,HH#z SSMHoJGm Transaction cycles: revenue, purchases, inventory, etc. /R wjCUf 交易周期:收入,采购,库存等。 Jij*x>K>y 4ID5q~ ' %o#q6O 4.Audit evidence :&."ttf= 审计证据 89(Q1R ?: Z=vU}S>r|v Obtain sufficient, appropriate audit evidence cTT L1SW 获取足够、适当的审计证据 Se =`N *VxgARIL Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }b.%Im<3R 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 R~q]JSIC@ smo~7; The audit of specific items fVpMx4&F
审计的具体项目 ge8ZsaiU 3L}A3de' Receivables: confirmation &6nWzF 应收帐款:确认 4^|3TntO "@2-Zdrr1< Inventory: counting, cut-off, confirmation of inventory held by third parties JY(WK@ 存货:数量,减值,第三方持有存货的确认 oW6XF-yM \LexR.Di Payables: supplier statement reconciliation, confirmation 5VU 2[ \ 应付帐款:供应商的申明一致,确认 Q*~]h;6\{d C!bUI8x
z Bank and cash: bank confirmation ln
dx"prW 银行存款和现金:银行的确认 #?:l b1 k@W1-D? Auditing sampling Q hO!Ma] 审计抽样 ]~3V}z,T* `3&v6 5.Review
=Jb>x#Y 复核 *(DV\. l` hkQ"OsU Subsequent events &^Q/,H~S 随后发生的事件 oYH-wQ j cSV aI Jdj4\ju [` 7ThHX 20Wg=p9L
Going concern ^k9I(f^c-_ 持续关注 {3aua:q oXF.1f/h Management representations 5$C-9 与管理层的交涉沟通 \bw2u! R8'RA%O9J Audit finalization and the final review: unadjusted differences g3y+&Y_ 审核定稿和最后审查:未经调整的差异 I
b5rqU\ 9 djk[ttA) brUF6rQ 6. Reporting O:T
j"@h 报告 ~Z'?LV<t 学会计论坛bbs.xuekuaiji.com )+9Uoe~6 Appendix h@ryy\9 附录 Z(CkZll Audit procedure f) L 审计程序 )lDD\J7