1. Assurance engagements and external audit
保证约定和外部审计 tZ4W]od aQkgkV;~ Materiality, true and fair presentation, reasonable assurance MX
qH 物质性,真实公平的描述,合理的保证 \9<aCJxN O
/aC%% Appointment, removal and resignation of auditors k4s >sd3 5 审计人员的的任命、免职和辞职
.~C*7_ dxxD%lHCF Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion oE)tK1>;H 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Xv6z>z. T|r@:t[ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?GX5Pvg 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 par
$0z/ @yqy$I Engagement letter qH$G_R#)8B 约定书(委托书) 7*uG9iX ;,4 Z5+ 2. Planning and risk assessment y~''r%] 规划和风险评估 "wA3l%d[Y c.,eIiL General principles _qM'm^z5 一般原则 MiAXbo#\ bvs0y7M=' Plan and perform audits with an attitude of professional skepticism 1u'x|Un 持专业的怀疑态度计划和执行审计工作 i$$\}2m{L lzw3 x Audit risks = inherent risk ×control risk ×detection risk 8Q?)L4.] 审计风险=内在风险×控制风险×检查风险 5c`DkWne% tk2B\}6 Risk-based approach KhYGiVA 基于风险的办法 74xI#`E \snbU'lfP Understanding the entity and knowledge of the business rN8 ZQiJC 了解商业的实质和知识 |l`X]dsfQ XBdC/DM[ Assessing the risks of material misstatement and fraud -9\O$ I-3 评估材料错报和舞弊的风险 *!Vic#D% .0r5= Materiality (level), tolerable error ~`u?|+*BO 重要性(级别),可容忍误差 e*:[#LJ]C e#)
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Analytical procedures %t`a-m 分析程序 +);o{wfW :Dw;RcZQ Planning an audit ?7YX@x 规划审计工作 [P`Q_L,+ Y+F$]!hw Audit documentation: working papers <~<I K=n 审计文件:工作底稿 P2!@^%o g=:%j5?.e The work of others u,*$n'l] 其他机构的文件 JIjqGxR l92#F* Rely on the work of experts #$e
~o}(r 依靠专家的工作 7a->"W *<OWd'LI Rely on the work of internal audit f@Hp,- 依靠内部审计工作 W9ZT=#>)[ rb
qH9 S 3. Internal control f8B*D4R} 内部控制 tlA4oVII PQlG! The evaluation of internal control systems Hvnak{5 对内部控制系统的评估 _bMD| uZW
? 0W Tests of control jgVra* 控制测试 @L,T/m-HF H7H'0C Substantive procedures (time, nature, extent) NV^ktln 实质性程序(时间,性质,程度) W#8qhmt U^snb6\5 Transaction cycles: revenue, purchases, inventory, etc. A!ba
_14 交易周期:收入,采购,库存等。 V89!C?.[]1 f]0kG s@'};E^]@r 4.Audit evidence {Ejv8UdA9 审计证据 pz:$n_XC} 7?]gUrE Obtain sufficient, appropriate audit evidence Mw\/gm_3 获取足够、适当的审计证据 N?p9h{DG wGBQ.Ve[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations o%+KS5v! 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 ? Ls]k Km'd=B>Jy The audit of specific items +7|Oy3
s 审计的具体项目 w-HgC tV[?WA[xt
Receivables: confirmation lF 8B+ 应收帐款:确认 C'
o4Su# QtW5;A-h Inventory: counting, cut-off, confirmation of inventory held by third parties TXH: + m c 存货:数量,减值,第三方持有存货的确认 tPDV"Md#m< M#=woj&[ Payables: supplier statement reconciliation, confirmation .Xg%><{~ 应付帐款:供应商的申明一致,确认 ygd'Nh!@ %&V<kH"7Q{ Bank and cash: bank confirmation A&Ut:Oi
A 银行存款和现金:银行的确认 u)t1t69T\g YM1tP'4j@ Auditing sampling &dbX>u q 审计抽样 %_@8f|# ,M mucY+k1>g 5.Review
kVe^g]F 复核 2j=3i@ Zdr
+{- Subsequent events WLDt5R 随后发生的事件 h7~&rWb MP w@O0QS 4T Gg`$e; $kZ,uvKN %UV_
3 Going concern s%H5Qa+Uh 持续关注 n)sK#C-VA Nr|.]=K)5n Management representations o5BOe1_Pw 与管理层的交涉沟通 '"GdO;}& mu=u!by.E Audit finalization and the final review: unadjusted differences nC_<pq^tr 审核定稿和最后审查:未经调整的差异 SXwgn > [\ @!~F{ 8W[QV 6. Reporting w^A8ZT0^7 报告 v\n!Li H 学会计论坛bbs.xuekuaiji.com IW$&V``v Appendix h:a5FK@ 附录 +M-' K19 Audit procedure _@F4s 审计程序 VBIPB