1. Assurance engagements and external audit
保证约定和外部审计 '[Sm w'n6- 0
k.\o"y Materiality, true and fair presentation, reasonable assurance /Nc)bF%gX 物质性,真实公平的描述,合理的保证 0BwxPD#6bv y
Nc@K| Appointment, removal and resignation of auditors F?z:[1(: 审计人员的的任命、免职和辞职 (*M*muk oE.Ckz~*d Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8(Cs<C! 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
Vp7d S$O5jX 0 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior tj ?%{L 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 u`.3\Geh DPlDuUOd Engagement letter gSa !zQN6 约定书(委托书) `h|Y0x J9*i`8kU. 2. Planning and risk assessment qfkdQ/fP 规划和风险评估 S:K$fFcJ &^UT
General principles %[4u #G` 一般原则 x?UAj8z6 ECyG$j0 Plan and perform audits with an attitude of professional skepticism <~*[OwN 持专业的怀疑态度计划和执行审计工作 fikDpR VFrp7;z43 Audit risks = inherent risk ×control risk ×detection risk d,b]
#fj 审计风险=内在风险×控制风险×检查风险 yq?\.~ax }S$OE))u Risk-based approach =]r2;014
基于风险的办法 yH(3 m# !}5f{,.RO Understanding the entity and knowledge of the business i[?VF\Y( 了解商业的实质和知识 1V wcJd Pl. y9g~ Assessing the risks of material misstatement and fraud 2,Aw6h; 评估材料错报和舞弊的风险 =r)LG,w212 **\?-*c=U Materiality (level), tolerable error !F:mDZeY 重要性(级别),可容忍误差 c1q; $dxA7 `L Analytical procedures (wFoI}s 分析程序 +1a3^A\ pw&k0?K# Planning an audit P(s:+ 规划审计工作 bU/4KZ'-^ NBXhcf
F Audit documentation: working papers UGlHe7 审计文件:工作底稿 VP~(;H5% ]WzeJ"r {3 The work of others $|g
; 其他机构的文件 .EPv4[2%F8 3GNcnb Rely on the work of experts ?yxQs=&-q~ 依靠专家的工作 M}j[{wW3 +J85Re ` Rely on the work of internal audit .hM t:BMf* 依靠内部审计工作 kdWUz( ubZJ Um 3. Internal control eI
EL';N6 内部控制 p>O/H1US; <@# g2b The evaluation of internal control systems )+"5($~ 对内部控制系统的评估 +?W4ac1 hj&~Dn( Tests of control gkX7,J-0 控制测试 P^# 4m
'=O1n H< Substantive procedures (time, nature, extent) (/0dtJ 实质性程序(时间,性质,程度) 'Hzc"<2Y\ (c&
%1bJ Transaction cycles: revenue, purchases, inventory, etc. >gs_Bzy] 交易周期:收入,采购,库存等。 b\KbF/T MD*dq
ZPY&q&R 4.Audit evidence a'`?kBK7`U 审计证据 MRw4?HqB Fw*O ciC Obtain sufficient, appropriate audit evidence ML MetRP 获取足够、适当的审计证据
V%)Tu{L p!~1~q6 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @e& 0Wk 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 0)cSm"s 2NJ\`1HZ\ The audit of specific items *`|xa@1v` 审计的具体项目 sa&`CEa WF-jy7+ Receivables: confirmation _si 5z 应收帐款:确认 -)B_o#2=2 $qr6LIKGw Inventory: counting, cut-off, confirmation of inventory held by third parties \gkhSLq 存货:数量,减值,第三方持有存货的确认 zfE8=d8U _G-y{D_S& Payables: supplier statement reconciliation, confirmation #Q)r
6V: 应付帐款:供应商的申明一致,确认 \{]y(GT S 6_:\Q Bank and cash: bank confirmation MoQ\~/Z| 银行存款和现金:银行的确认 -Ci&h SE43C %hv Auditing sampling %k32:qe 审计抽样 }#u #m. c|`$
h 5.Review
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~ 复核 m(?{#aa
q ;x2o|#`b Subsequent events lZ7
$DGe 随后发生的事件 <G|i5/|7 r#2Fk&Z9 p}h.2)PO
L -:@Om! 8PH4v\tJEK Going concern /gl8w-6 持续关注 j)Ak:l%a b=1E87i@W Management representations $H[q5(_~ 与管理层的交涉沟通 >$
9}" 4oH ,_sr Audit finalization and the final review: unadjusted differences })P!7t
审核定稿和最后审查:未经调整的差异 $,]U~7S 9(q(;|;Hp NN=^4Xpc: 6. Reporting %7}j|eS)G 报告 PZJ9f8V 学会计论坛bbs.xuekuaiji.com }mK,Bi?bj Appendix "O0xh_Nr 附录 i>,AnkI& Audit procedure d)bsyZ;U 审计程序 |%F,n2