1. Assurance engagements and external audit
保证约定和外部审计 q:P44`Aq E#yG}UWe Materiality, true and fair presentation, reasonable assurance X> V`) 物质性,真实公平的描述,合理的保证 (+9^)No 5eX+9niY Appointment, removal and resignation of auditors _lZWy$rm% 审计人员的的任命、免职和辞职 _^NL{R/ u:}yE^8 @ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4#D>]AX 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 bx3kd+J7 RxGZ#!j/ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior (+.R8 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 jY$3 Y#oY'S .;y Engagement letter R5rCCp 约定书(委托书) 3Ebkq[/*% 3\?yjL^ 2. Planning and risk assessment ,Y27uey{wa 规划和风险评估 5NhwIu^< BA`K ,#Ft7 General principles *|.-y-> 一般原则 xY`$j'u 0t0m?rVW Plan and perform audits with an attitude of professional skepticism ()EiBl(kWk 持专业的怀疑态度计划和执行审计工作 [_3L dJ=z'?|%g Audit risks = inherent risk ×control risk ×detection risk 2~!+EH
审计风险=内在风险×控制风险×检查风险 $McbVn)~f 6cTd
SE Risk-based approach 1y6{3AZm< 基于风险的办法 F)uS2 JrwR:_+| Understanding the entity and knowledge of the business Y2P%0 了解商业的实质和知识 !WQ S.& 8i?:aN[.1b Assessing the risks of material misstatement and fraud Yi#U~ h 评估材料错报和舞弊的风险 oGqbk x f VpE&F Materiality (level), tolerable error ; +R 重要性(级别),可容忍误差 P(~vqo>! S,^)\=v Analytical procedures +{H0$4y 分析程序 //-;uEO 2sahb#e
) Planning an audit fV5MI[t 规划审计工作 sB%QqFRP hd_<J]C Audit documentation: working papers vFl06N2 审计文件:工作底稿 N Uo }^n3
46^ The work of others H 5'Ke+4.e 其他机构的文件 @hj5j;NHK ^U]B&+m Rely on the work of experts (2p<I)t 依靠专家的工作 <%:,{u6 \LQ54^eB Rely on the work of internal audit v0'`K 5M 依靠内部审计工作 si`h(VD9w *_!}g
] 3. Internal control Eh/Z4pzT 内部控制 s|o+
Im #Bi8>S The evaluation of internal control systems Zp
<^|=D 对内部控制系统的评估 KBy*QA /zZ";4 Tests of control 5.zv0tJku 控制测试 oS Apa hYE
UiQ Substantive procedures (time, nature, extent) 2 s<uT 实质性程序(时间,性质,程度) @;ob 4sU eeu;A,@U Transaction cycles: revenue, purchases, inventory, etc. [7@9wa1v! 交易周期:收入,采购,库存等。 pkT26)aW {<y.G1<. < r7s,][& 4.Audit evidence :|PgGhW 审计证据 'fr~1pmx#3 xdkC>o4> Obtain sufficient, appropriate audit evidence DRuG5| {I: 获取足够、适当的审计证据 ,RIC _26 iFkXt<_A Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _0E KE 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ?5jq)xd2 ]@9ZUtU,;N The audit of specific items .p$tb2
%r 审计的具体项目 P&}J(;Lbl PiZU_~A Receivables: confirmation d@e2+3< 应收帐款:确认 P1I L] {'$+?V"& Inventory: counting, cut-off, confirmation of inventory held by third parties y;xY74Nq 存货:数量,减值,第三方持有存货的确认 d}--}&r j$Wd[Ja+O Payables: supplier statement reconciliation, confirmation m)Sdogt_ 应付帐款:供应商的申明一致,确认 \:D"#s%x Bbzmq Bank and cash: bank confirmation 3T84f[CFJ 银行存款和现金:银行的确认 $
fFh4O4 m*H' Cb Auditing sampling } za"rU 审计抽样 VL2+"< O#72h] 5.Review
qEajT"? 复核 hG8<@ G e+T[ Subsequent events jSd[ 随后发生的事件 cbaa*qoU pRH'>}rtuH `|WEzW~ uN+]q qCf @e:=
D Going concern ,Aw
Z% 持续关注 fe8}2#<o i.Z iLDs\7 Management representations 4c9a"v 与管理层的交涉沟通 Eu|O<9U\ S?<hs,
Audit finalization and the final review: unadjusted differences 0AD8X+M{P 审核定稿和最后审查:未经调整的差异 8KMo !p\i !yo@i_1D A5?q&VS}p 6. Reporting EaKbG> 报告 ae0t*;~ 学会计论坛bbs.xuekuaiji.com L6Io u Appendix @RXkj-,eC# 附录 9>9, Audit procedure Pmdf:?B 审计程序 Ld?'X=eQ