1. Assurance engagements and external audit
保证约定和外部审计 ]c+HD* JZUf-0q Materiality, true and fair presentation, reasonable assurance 38gHM9T
xh 物质性,真实公平的描述,合理的保证 j><8V Qx J"$Y`; Appointment, removal and resignation of auditors 6^+T_{gl 审计人员的的任命、免职和辞职 ,ix> e 2H
p<( Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #~I.F4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 o6v'`p' mdB~
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j Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior tLD(%s_ 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 ?xT ^9 vJ a?5Jr Engagement letter uto
E}U7] 约定书(委托书)
{ch+G~oS H6vO}pq)r 2. Planning and risk assessment H!81Pq~ 规划和风险评估 w(EUe4 w{ u&Lp General principles %u@}lG k 一般原则 +vSp+X1E 1M<;}hJ{/ Plan and perform audits with an attitude of professional skepticism
Z{ AF8r 持专业的怀疑态度计划和执行审计工作 YM`I&!n KB\A<(o, Audit risks = inherent risk ×control risk ×detection risk -Z<V?SFOK 审计风险=内在风险×控制风险×检查风险 a^>e|Eq| \Q~HL_fy|Y Risk-based approach B']}n`g
基于风险的办法 VS\+"TPuH
.}4^b\ Understanding the entity and knowledge of the business d,:3;:CR 了解商业的实质和知识 Tg;1;XM% g4U`Qf3 Assessing the risks of material misstatement and fraud upc-Qvk 评估材料错报和舞弊的风险 <AN=@`+ gc"A Tc Materiality (level), tolerable error
+DR,&; 重要性(级别),可容忍误差 d+iV19 #i
7FYq6wi Analytical procedures &~MM\,KML 分析程序 r J^*8C! Mf_urbp] Planning an audit P6~&,a 规划审计工作 ~ ~U, a*3h|b< Audit documentation: working papers 1m\ihU 审计文件:工作底稿 +j!$88%Z{ rWS],q=c The work of others /8Xd2- 其他机构的文件 hha!uD~( 8HxtmFqG Rely on the work of experts 3zsjL=ta 依靠专家的工作 A`
)A=L ;>jLRx<KC Rely on the work of internal audit [`/d$V!e 依靠内部审计工作 yE=tuHv(0 ^>/] Qi 3. Internal control j#D (
</T 内部控制 f)9{D[InM^ 'ngx\Lr The evaluation of internal control systems 9zac[tno 对内部控制系统的评估 'j oE-{ &|#z" E^- Tests of control -s,guW | 控制测试 D]B;5f 88~lP7J Substantive procedures (time, nature, extent)
-l i71.M 实质性程序(时间,性质,程度) LPK[
^ 2 i:tPe& Transaction cycles: revenue, purchases, inventory, etc. A>Y!d9]ti 交易周期:收入,采购,库存等。 D FN ^ygh[.e, S<=|i 4.Audit evidence NWt5)xl 审计证据 snti*e4"V :j[a X7Sq2 Obtain sufficient, appropriate audit evidence }$D{YHF 获取足够、适当的审计证据 _ H$^m
#h 3lG=.yD Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
g'nN#O 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 z3|)WS^ h6uv7n~4 The audit of specific items )uxXG`,h 审计的具体项目 03^?+[C ; +%| !~ Receivables: confirmation <rAWu\d; 应收帐款:确认 YdiXj |k+ ~h@<14c{X Inventory: counting, cut-off, confirmation of inventory held by third parties e_z"<yq 存货:数量,减值,第三方持有存货的确认 6j5?&)xJ 8^)K|+_'m Payables: supplier statement reconciliation, confirmation ;&?l1Vu 应付帐款:供应商的申明一致,确认 q@8j[15 VSQxlAGk@ Bank and cash: bank confirmation n=tg{_9f% 银行存款和现金:银行的确认 +:m'a5Dm wML5T+ Auditing sampling I$vM )+v= 审计抽样 ,.PW
qfb w$)E#|i 5.Review
BBUXoz 复核 3GUJlFj Tt*n.HA Subsequent events elw}(l<F 随后发生的事件 WzxDnd<B -Yf pfNt \ 5=fC9*G m(c5g[6nO L.1pO2zPe Going concern :.%Hu9=GL 持续关注 dab[x@#r> J^]Y`Q` Management representations fsVQZ$h73 与管理层的交涉沟通 f7Fr%*cO kT
e0" Audit finalization and the final review: unadjusted differences ecl$z6'c 审核定稿和最后审查:未经调整的差异 M+q|z0 U x
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N/T>&d 6. Reporting |e#ea~/b 报告 tE>hj:p 学会计论坛bbs.xuekuaiji.com |=CV.Su Appendix )/1,Ogb%_ 附录
{@gTs Audit procedure ?]bZ6|;2 审计程序 #7~i.8L