1. Assurance engagements and external audit
保证约定和外部审计 %"#ydOy ^VnnYtCRz Materiality, true and fair presentation, reasonable assurance 00-2u~D& 物质性,真实公平的描述,合理的保证 pL*aU=FjQ CCC9I8rZD Appointment, removal and resignation of auditors %<|<%~l& 审计人员的的任命、免职和辞职 D#,A_GA{A k8+U0J_{' Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,1t|QvO 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 b!/-9{ 0Bkc93 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior zII^Ny8D 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 @eESKg(, Oku7&L1 Engagement letter A*|\E:fo 约定书(委托书)
^P.U_2& ZBH^0 2. Planning and risk assessment =|fB":vk 规划和风险评估 4UPxV"H S s+ General principles W8-vF++R 一般原则 0=9$k
McbbEs=) Plan and perform audits with an attitude of professional skepticism >~'z% 持专业的怀疑态度计划和执行审计工作 2J)
^mut-@ N9 Audit risks = inherent risk ×control risk ×detection risk zTq"kxn' 审计风险=内在风险×控制风险×检查风险 3_&s'sG5 5]kv1nQ Risk-based approach p9MJa[}V 基于风险的办法 U9\w)D|+eE y\:Ma7V Understanding the entity and knowledge of the business =<TJ[,h
et 了解商业的实质和知识 so Lmr's ?5%o-hB| Assessing the risks of material misstatement and fraud kf95 )iLo 评估材料错报和舞弊的风险 #7YJ87<E ra@CouR^c{ Materiality (level), tolerable error @L 6)RF 重要性(级别),可容忍误差 I,Jb_)H&t EAC I> Analytical procedures k2#|^N 分析程序 LXth-j=] YKOj Planning an audit 3".#nN 规划审计工作 [{>1wJ Pdj ]1[:fQF7/L Audit documentation: working papers ]{t!J^Xn 审计文件:工作底稿 ^oE#;
aS >$a;+v
The work of others ~g@}A 其他机构的文件 h
d
mKD0 (bB"6
#TI Rely on the work of experts "kVzN22 依靠专家的工作 XBcbLF ;R@D Rely on the work of internal audit Q/h-Khmz 依靠内部审计工作 <33,0."K Jm 0.\[J 3. Internal control r{*BJi.b 内部控制 >V\^oh)t]t gr@Ril^ The evaluation of internal control systems j^hLn> 对内部控制系统的评估
rrphOG N9rAosO* Tests of control Nz;\PS 控制测试 fILvEf4b 5IF$M2j Substantive procedures (time, nature, extent) bg)}-]u] 实质性程序(时间,性质,程度) p|BoEITL W|s";EAM Transaction cycles: revenue, purchases, inventory, etc. OpK_?XG 交易周期:收入,采购,库存等。 :s-9@Yl| V"} Jsr &$l#0?Kc^ 4.Audit evidence F'B0\v= 审计证据 9}4~3_gv;M ~zWLqnS} Obtain sufficient, appropriate audit evidence >Ml5QO$*.q 获取足够、适当的审计证据 M0KU}h -_O jiQR Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations v?%vB#A^ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 1i)3!fH0:
~sq@^<M)s The audit of specific items [Q/kNK 审计的具体项目 _,d<9 Y) C46jVl
Receivables: confirmation \F""G,AWq{ 应收帐款:确认 2.
{/ls OkCAvRg Inventory: counting, cut-off, confirmation of inventory held by third parties ^r mQMjF
存货:数量,减值,第三方持有存货的确认 L1y71+iqU "{Y6.)x Payables: supplier statement reconciliation, confirmation V\l@_%D[(v 应付帐款:供应商的申明一致,确认 O}}rosA ]e+&Pxw]e Bank and cash: bank confirmation ZNL+w4 银行存款和现金:银行的确认 hr hj4 >vO+k^'Y Auditing sampling F!*GrQms 审计抽样 N0JdU4' 8lA,3'z 5.Review
dep"$pys> 复核 -*Th=B- |k,-]c;6 Subsequent events >Q?8tGfB 随后发生的事件 KeXt"U 8B5WbS fL^ #VVfHCy 1EWZA *v?kp>O Going concern g#cet{> 持续关注 7T t!hf )}t't" Management representations 1MT,A_L 与管理层的交涉沟通 Ndgx@LTQQ S kB*w'k Audit finalization and the final review: unadjusted differences YhqMTOw 审核定稿和最后审查:未经调整的差异 y~VI,82* vAq
j4:j \k{[HfVvn 6. Reporting p(8 @ 报告 G#^0Bh& 学会计论坛bbs.xuekuaiji.com a(D=ZKbVU Appendix o
P;6i 附录 {8`$~c Audit procedure ecR)8^1 ' 审计程序 sf->8