1. Assurance engagements and external audit
保证约定和外部审计 Flujwh@rg )fMX!#KP Materiality, true and fair presentation, reasonable assurance r\n
h.}s 物质性,真实公平的描述,合理的保证 @`;Y/', 5Ue^>8- Appointment, removal and resignation of auditors 3.<6;? 审计人员的的任命、免职和辞职 2]NAs9aZ RpXs3=9 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion k<'vP{ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4 ?@uF[ S`c]Fc Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior lDJd#U'V 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 *[xNp[4EU 6Sb'Otw. Engagement letter B~ !G lT 约定书(委托书) "T a9
K"k"ml<4E 2. Planning and risk assessment :Q
r7:$S^ 规划和风险评估 I4<{R HcBH!0 General principles {{]=zt|69 一般原则 cUZ!;
* T]nR=uK6LL Plan and perform audits with an attitude of professional skepticism Wl !!5\ 持专业的怀疑态度计划和执行审计工作 3_o
D[ ])A 1V**QSZ1 Audit risks = inherent risk ×control risk ×detection risk <Sprp]n
7 审计风险=内在风险×控制风险×检查风险 Q}Ze-JIL$ 2[LX\ Risk-based approach ~t${=o430 基于风险的办法 2-6.r_ XY!{ g( Understanding the entity and knowledge of the business 5S\][;u 了解商业的实质和知识 6t_ 3%{ FU5LYXCs Assessing the risks of material misstatement and fraud ?K4.L?D#J 评估材料错报和舞弊的风险 vzyN c' P )t]bS Materiality (level), tolerable error [/AdeR 重要性(级别),可容忍误差 z<oE!1St J\xz^%p Analytical procedures #0?"J) 分析程序 ?v"K1C1. K#l
-? Planning an audit !Bk[p/\ 规划审计工作 qD(fYOX{C ez^*M:K Audit documentation: working papers Iuu<2#gb8" 审计文件:工作底稿 q'%[[< C`NBHRa> The work of others W(&Go'9e" 其他机构的文件 FI?gT ]^*_F Rely on the work of experts _'!N q 依靠专家的工作 ~{7zm"jN DMAf^.,S Rely on the work of internal audit Ei{( 依靠内部审计工作 1A%N0#_(Md &547`* 3. Internal control K-2o9No?j` 内部控制 ]k'#g Z$ <pTQpU The evaluation of internal control systems ch0oFc$ 对内部控制系统的评估 xta}4:d-Y $z2xZqe Tests of control 9?u9wuH 控制测试 Em~7D]Y L _vblUDq Substantive procedures (time, nature, extent) zB#_:(1qK 实质性程序(时间,性质,程度) :LZ-da"QR |~@x4J5, Transaction cycles: revenue, purchases, inventory, etc. <=;H[}
e 交易周期:收入,采购,库存等。 0kU3my] hFsA_x+L; v%H"_T 4.Audit evidence XGE
2J 审计证据 8%;}LK h^o+E2<] Obtain sufficient, appropriate audit evidence F^.om2V|9 获取足够、适当的审计证据 Q3'fz 9v =oo[ Eyr Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations l;XU#6{ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 zyaW3th Zg)_cRR The audit of specific items t[]['Iosd 审计的具体项目 [NHg&R H u
iBl#J Q Receivables: confirmation 4t&gW 应收帐款:确认 7))y}N:p o2;(VSKhS Inventory: counting, cut-off, confirmation of inventory held by third parties p//T7rs 存货:数量,减值,第三方持有存货的确认 nGq]$h +mJ
:PAy4 Payables: supplier statement reconciliation, confirmation 69t7=r 应付帐款:供应商的申明一致,确认 I*^
5'N' lq:]`l,6@ Bank and cash: bank confirmation CTl(_g 银行存款和现金:银行的确认 qq
OxTG] lemVP'cn Auditing sampling 7n\ ThfH{ 审计抽样 ~'NX~<m x1t{SQ-C 5.Review
S-isL4D.Z 复核 9.xvV|Sp +J"' 'cZ Subsequent events [dl+:P:zc 随后发生的事件 Xl#Dw bx X.s*>' 9 0X?1 qOW#Q:T 8V6=i'GK Going concern rVUUH! 持续关注 <v]z6B@9! uCw>}3 Management representations @'*eC}\E 与管理层的交涉沟通 W0Ktw6 g.9L)L Audit finalization and the final review: unadjusted differences fi=0{ 审核定稿和最后审查:未经调整的差异 }x]&L/ gXLCRn!iR
3FFaEl 6. Reporting \,2gTi,= 报告 q^5yk=2fq 学会计论坛bbs.xuekuaiji.com 0Y7$d` Appendix kB8
M i 附录 @!e~G'j%VD Audit procedure 0|ZVA+ 审计程序 a>U6Ag<