1. Assurance engagements and external audit
保证约定和外部审计 ;$r!eFY; Ej@N}r>X Materiality, true and fair presentation, reasonable assurance .?F`H[^)^u 物质性,真实公平的描述,合理的保证 p2GN93,u@P P6'0:M@5 Appointment, removal and resignation of auditors 4%>tk 8 [ 审计人员的的任命、免职和辞职 "+&@iL xLbF9ASim Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion AUU(fy#< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ;UQ&yj%x 'Te'wh=Y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior h9%.tGx 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 DY87NS*HF
-,"eN}P^ Engagement letter u}b%-:- 约定书(委托书) %
=!] 1 _b$ yohQ 2. Planning and risk assessment t)1`^W} 规划和风险评估 k%BU&%?1 t{s*,X\b General principles m*jTv
n 一般原则 IC?(F]$%> Q(36RX%@ Plan and perform audits with an attitude of professional skepticism Wy%FF\D.Y 持专业的怀疑态度计划和执行审计工作 WdH/^QvTP K)U[xS;< Audit risks = inherent risk ×control risk ×detection risk &r\8VEZq" 审计风险=内在风险×控制风险×检查风险 $,yAOaa u"4B5D Risk-based approach s VHk;:e>x 基于风险的办法 ?}uuTNLl) 0( *L)s,5 Understanding the entity and knowledge of the business wZs 2
aa 了解商业的实质和知识 }
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Assessing the risks of material misstatement and fraud ,J8n}7aI 评估材料错报和舞弊的风险 J ZkQ/vp( z;!"i~fFK Materiality (level), tolerable error {
:1XN 重要性(级别),可容忍误差 ES?*w@x z_N";Rn Analytical procedures 2?SbkU/3|P 分析程序 [q Uv|l1 u~aRFQ: Planning an audit 2;u
i'B 规划审计工作 $dF3@(p x x4GP2 Audit documentation: working papers $rI 1|;^ 审计文件:工作底稿 GX0zirz
lPI~5N8 The work of others /-,\$@J5) 其他机构的文件 B0%=! & 1I{8 | Rely on the work of experts #-@uLc 依靠专家的工作 eIfQ
TV _bi)d201 Rely on the work of internal audit z}B39L 依靠内部审计工作 N-]/MB8 -sfv"? 3. Internal control !Av9?Q: 内部控制 marZA'u%B1 fjVy;qJ32S The evaluation of internal control systems RFyMRE!? 对内部控制系统的评估 t`&x.o RQb}t, Tests of control F,{mF2U*$ 控制测试 o$buoGSPc {*AA]z?zo Substantive procedures (time, nature, extent) XS">`9o! 实质性程序(时间,性质,程度) uO`MA%
z< 2Jio_Hk Transaction cycles: revenue, purchases, inventory, etc. UhpJG O 交易周期:收入,采购,库存等。 )muNfs m k%sH0 9 (rd
[tc 4.Audit evidence Iz5NA0[=2 审计证据 \7uM5 k}l c&!mKMrk Obtain sufficient, appropriate audit evidence pX
^^0 获取足够、适当的审计证据 6FQi=}O 1 CMaph Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {PcJuRTHB 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 J+J,W5t^ -(8I ?{"4i The audit of specific items j
0pI 审计的具体项目 k=hWYe$iAz Z0jgUq`r Receivables: confirmation 67YC;J]n=z 应收帐款:确认 ksOGCd^G7 -juG[zn Inventory: counting, cut-off, confirmation of inventory held by third parties fq]PKLW' 存货:数量,减值,第三方持有存货的确认 1!~cPD'F K"H\gmV_g Payables: supplier statement reconciliation, confirmation &~
y)b`r 应付帐款:供应商的申明一致,确认 kkF)Tro\ B6Vlc{c5SO Bank and cash: bank confirmation _!R$a- 银行存款和现金:银行的确认 Jpj=d@Of70 S3E,0%yo+) Auditing sampling D j&~x
审计抽样 yZ|"qP1 T)rE#"_]{ 5.Review
t?W}=%M[ 复核 2gPqB*H K>@yk9)vi Subsequent events \ ;npdFy 随后发生的事件
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\ hMDd*<%l ej`%}e%2 QO/0VB42 i#]e&Bru5 Going concern :"\,iH 持续关注 d,V#5l-6 <+i(CGw Management representations EiL#Dwx 与管理层的交涉沟通 zTF{ g+ f"
QiVJq Audit finalization and the final review: unadjusted differences qN)y-N.LI( 审核定稿和最后审查:未经调整的差异 YAr6cl =?<WCR
C* G%<}TI1} 6. Reporting {ALEK 报告 u0q$`9J 学会计论坛bbs.xuekuaiji.com <v:VA!] Appendix 2 |s ohF 附录
7K1-.uQ Audit procedure z)qYW6o% 审计程序 1F^Q* t{