1. Assurance engagements and external audit
保证约定和外部审计 PmuG(qg ~+Wx\:TT Materiality, true and fair presentation, reasonable assurance 4 &bmt 物质性,真实公平的描述,合理的保证 wm5&5F4: WVP?Ie8 Appointment, removal and resignation of auditors f_~T 审计人员的的任命、免职和辞职 LU6R"c11 ,GSiSn Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion K9N31' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 l.}PxZ
j7}mh Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;4
;gaf 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 )!8qJQD kV'zAF
v Engagement letter N:`_Vl 约定书(委托书) Phn^0 iF 6z\!lOVjb 2. Planning and risk assessment i}m'
#b 规划和风险评估 .j4y0dh33 @)pC3Vi^ General principles \K$\-]N+ 一般原则 :8yebOs "6U0
!.ro@ Plan and perform audits with an attitude of professional skepticism '\bokwsP 持专业的怀疑态度计划和执行审计工作 e{x>u( #2]*qgA4 Audit risks = inherent risk ×control risk ×detection risk cH_qHXi[G 审计风险=内在风险×控制风险×检查风险 a*p|Ij m` 1dB%;? Risk-based approach j4X
Vk@'OX 基于风险的办法 [4"(\r\
f /stvNIEa Understanding the entity and knowledge of the business ]]|#+$ ~ 了解商业的实质和知识 _7!ZnJrR vu(
5s Assessing the risks of material misstatement and fraud u`v&URM 评估材料错报和舞弊的风险 3zsp6k V AXbb-GK Materiality (level), tolerable error )Xdq+$w. 重要性(级别),可容忍误差 %R GZu\p tl dK@!E3 Analytical procedures %{
BV+& 分析程序 :!Ci#[g
qJG;`Ugl: Planning an audit c/Pql!h+ 规划审计工作 "](Q2 YP,,vcut Audit documentation: working papers k|OM?\ 审计文件:工作底稿 {IOc'W-C#2 JSUD$|RiJ The work of others i*$+>3
Q- 其他机构的文件 .>W [ nmpc<&<< Rely on the work of experts @lB{!j&q 依靠专家的工作 n
n F %U{6 `m Rely on the work of internal audit / =9Y(v 依靠内部审计工作 \PS]c9@,rc j \rGU){
3. Internal control !SuflGx,q 内部控制 G$,s.MSf 82FE
l~,^E The evaluation of internal control systems DOyO`TJi 对内部控制系统的评估 ^p(aZj3k N[eLQe]q Tests of control 4A+g-{d 控制测试 hTa X@=Ra _
#\Nw0{ Substantive procedures (time, nature, extent) $6m@gW]N 实质性程序(时间,性质,程度) |mMsU,*gB @vq)Y2)r\ Transaction cycles: revenue, purchases, inventory, etc. +mjwX?yF 交易周期:收入,采购,库存等。 $'l<2h>4 e
/hCYoS1n 4-
QlIIf 4.Audit evidence J4eU6W+ { 审计证据 igL5nE=n *
1}dk`- Obtain sufficient, appropriate audit evidence T^!Q(`* 获取足够、适当的审计证据 4Pr^>m |6^a[x3/U Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,q%X`F
rc 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ;40Z/#FI ft7M9<#v The audit of specific items ]]y>d! 审计的具体项目
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q4 Receivables: confirmation @~vg=(ic( 应收帐款:确认 vRtERFL BcQUD?LC` Inventory: counting, cut-off, confirmation of inventory held by third parties )xf(4 存货:数量,减值,第三方持有存货的确认 iZk4KX d7BpmM Payables: supplier statement reconciliation, confirmation R@grY:h 应付帐款:供应商的申明一致,确认 'bR
f>= ^/Hf$tYI!` Bank and cash: bank confirmation n',7=~ 银行存款和现金:银行的确认 gGE{r}$ rXmrT%7k Auditing sampling (~Bm\ Jn 审计抽样 (,sz. y~*B%KnEQy 5.Review
{8mJ<b>VA 复核 KT<i%)t2 ax5n} Subsequent events 8p829 随后发生的事件 7kD?xHpe )0I-N) ommW
=oXlJ[)h POm;lM$ Going concern xuHP4$<h3 持续关注 lq-F*r\/~+ X*#\JF4$i Management representations Ho}*Bn~ic 与管理层的交涉沟通 c\[&IlM gLSI? Audit finalization and the final review: unadjusted differences JK,^:tgm 审核定稿和最后审查:未经调整的差异 O.#Rr/+) [Y@}{[q5 ZuWhgnp 6. Reporting mx1Bk9h%Xe 报告 Q,9KLi3 学会计论坛bbs.xuekuaiji.com
Uf_mwEE Appendix >r)UDa+ 附录 Ib
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L Audit procedure zt]8F)l@ 审计程序 pHk$_t