1. Assurance engagements and external audit
保证约定和外部审计 mExVYp h %-<'QYYP Materiality, true and fair presentation, reasonable assurance /w]!
wM 物质性,真实公平的描述,合理的保证 lKlU-4 NMww>80 Appointment, removal and resignation of auditors '3<fsK= 审计人员的的任命、免职和辞职 Pv<24:ao Ay
!G1; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
v76D3'8 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "R3d+p v{9t]s>B Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V^\8BVw 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 bks
/`rIA 1.gG^$J d Engagement letter ?}m']4p 约定书(委托书) .N*Pl(<[ r\blyWi 2. Planning and risk assessment T}4/0yR2 规划和风险评估 Fr%d}g $*kxTiG!7 General principles %zSuK8kxV 一般原则 E@P %v{) 59#lU~Kv Plan and perform audits with an attitude of professional skepticism C#H:-Q& 持专业的怀疑态度计划和执行审计工作 1*dRK6 kWNV%RlSx Audit risks = inherent risk ×control risk ×detection risk cZ<A0 审计风险=内在风险×控制风险×检查风险 H_0/f8GwnG ^k
Cn*& Risk-based approach :<Fe 基于风险的办法 O)Y?=G)
P0$e~=Q^4 Understanding the entity and knowledge of the business %/>Y/!; 了解商业的实质和知识 &R$CZU 4[BG# Assessing the risks of material misstatement and fraud sYdRh?Hq 评估材料错报和舞弊的风险 J@OB`2?Zv @c~)W8 Materiality (level), tolerable error l/Vo-# 重要性(级别),可容忍误差 8@PX7!9 5r?m&28X Analytical procedures [Tnsr(Z 分析程序 ?X5]i#j[ JkGnKm9G Planning an audit YFTjPBV 规划审计工作 e#B#B %eJGte- Audit documentation: working papers Uz7^1.-g4 审计文件:工作底稿 JICawj:
I z.6$W^ The work of others |Xw/E)jA 其他机构的文件 3
E3qd' Q43|U4a Rely on the work of experts @?[1_g_'P 依靠专家的工作 @rHK(25+d n=,\;3Y= Rely on the work of internal audit 0x9x@gF 依靠内部审计工作 5BR2?hO4 jn:NYJv 3. Internal control &bhq`> 内部控制 7y`}PMn i
[ $0a4 The evaluation of internal control systems >j{z> 对内部控制系统的评估 0Hs|*:Y1D fl;s9:< Tests of control
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asW( 控制测试 3&x-}y~sg ZbT/$\0(6 Substantive procedures (time, nature, extent) VqE~c 实质性程序(时间,性质,程度) &h~Xq^ :d8W+|1u Transaction cycles: revenue, purchases, inventory, etc. a"av#Y 交易周期:收入,采购,库存等。 m{7^EF 0oh]61gC #eN{!Niy&U 4.Audit evidence U#n#7G6fRp 审计证据 5VO;s1 WO6/X/#8b Obtain sufficient, appropriate audit evidence I2a6w<b 获取足够、适当的审计证据 !;Jmg h b/]8mR Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xcJ`1*1N 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 DOz\n|8S 5`]UE7gT The audit of specific items dtPoo\@ 审计的具体项目 P"lBB8\eku 4 V1bLm Receivables: confirmation )>7%pz 应收帐款:确认 azP+GM=i7 !WkIi^T Inventory: counting, cut-off, confirmation of inventory held by third parties ?k[p<U
o 存货:数量,减值,第三方持有存货的确认 \ j.x0/; JjXobNQf Payables: supplier statement reconciliation, confirmation s!+"yK 应付帐款:供应商的申明一致,确认 4gSH(*} `imWc"'Ej Bank and cash: bank confirmation Kd3?I5t 银行存款和现金:银行的确认 lZ&]|*> +uWYK9 Auditing sampling y[@\j9Hq 审计抽样 ^+SkCO ^Cv^yTj;& 5.Review
#&8}<8V 复核 j%V["?) `Y40w#?uW Subsequent events $3X-rjQtW 随后发生的事件 -;;Z 'NM;8 <As9>5|% YHV-|UNF pbHsR^ mqfO4"lt Going concern QIB>rQCceo 持续关注 ?@6/Alk QO{y/{ Management representations zVv04_: 与管理层的交涉沟通 'z=:[#b R)Mt(gFZT_ Audit finalization and the final review: unadjusted differences Oq(VvS/ 审核定稿和最后审查:未经调整的差异 O)R(==P26P wyxGe<1 K:y^OAZfV 6. Reporting >yJ-4lgZ 报告 f]8I64 学会计论坛bbs.xuekuaiji.com qIwV q!= Appendix (/" & 附录 EA<}[4#jS Audit procedure $\a5&1rl 审计程序 )<4_: