1. Assurance engagements and external audit
保证约定和外部审计 #~(@Ka.eA0 F
YcC2TM Materiality, true and fair presentation, reasonable assurance s9@IOE GAt 物质性,真实公平的描述,合理的保证 WC}mt%H*O (Iu5QLE Appointment, removal and resignation of auditors )-[X^l
j 审计人员的的任命、免职和辞职 L{aT"Of{X }*
*^g: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion UT"L5{c 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =n%?oLg^ {?, :M Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 60-LpGhvy 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 Bojm lVg \\)3:1X Engagement letter a ipvG 约定书(委托书) #~nI^
ggW }K0.*+M 2. Planning and risk assessment uPb9j;Q? 规划和风险评估 |)1"*`z V.;0F%zks5 General principles M,|o 2' 一般原则 PLwa!j +STT(b Mn Plan and perform audits with an attitude of professional skepticism :Ruj;j 持专业的怀疑态度计划和执行审计工作 3
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yT8kr Audit risks = inherent risk ×control risk ×detection risk
}?"f#bI 审计风险=内在风险×控制风险×检查风险 E/Y.f Nqz-Mr` Risk-based approach tlG&PVvr 基于风险的办法 4{*K%pv\ 'Zk&AD ~ Understanding the entity and knowledge of the business %/s:G
) 了解商业的实质和知识 y%p&g =v1s@5;~ Assessing the risks of material misstatement and fraud ^h=;]vxO 评估材料错报和舞弊的风险 }Li24JK zaR~ fO Materiality (level), tolerable error QZ%_hvY[%> 重要性(级别),可容忍误差 7vgz=-
MZ# ,NKDEcw] Analytical procedures IB(5 &u. 分析程序 sg{>-
KHM Fpl<2eBg4 Planning an audit mLKwk6I 规划审计工作 ZJ u\ ]'MLy#9 Audit documentation: working papers Va?wG3 w 审计文件:工作底稿 7RTp+FC] %]RzC`NZ The work of others %;9wToyK> 其他机构的文件 .#EmE'IP* P7<~S8)Y Rely on the work of experts 7teg*M{ 依靠专家的工作 rn U2EL *}cF]8c5W Rely on the work of internal audit b[VP"KZ ? 依靠内部审计工作 EVrOu"" ZN',=&;n' 3. Internal control &\`=}hB 内部控制 (N0G[(> *_3+ DF The evaluation of internal control systems V 1;n5YL 对内部控制系统的评估 ~{oM&I|d8 ;&?NuK Tests of control ~~b[X\1 控制测试 L0_R2E
A ^~8l|d_ Substantive procedures (time, nature, extent) oF)+f
4 实质性程序(时间,性质,程度) OV Iu&6# OT\[qaK Transaction cycles: revenue, purchases, inventory, etc. "~N#Jqzr: 交易周期:收入,采购,库存等。 ZOyq{w!2 bsR&%C qP *$wKY, 4.Audit evidence 2y v'
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审计证据 teQ%t~PJ-& pX*Oc6.0mu Obtain sufficient, appropriate audit evidence KKl8tI\u~ 获取足够、适当的审计证据 gfFP-J3cN }vPDCUZ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {pm>F}Cwy 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 /DJyNf* bxK1v
7 The audit of specific items '$UlJDZ 审计的具体项目 ;:a7rN"( 9=K=gfZ Receivables: confirmation J$v0 应收帐款:确认 BoHMz/DB /t(dhz&xN Inventory: counting, cut-off, confirmation of inventory held by third parties IH'DCY: 存货:数量,减值,第三方持有存货的确认 DU|0#z=*t5 lX;2~iW{/ Payables: supplier statement reconciliation, confirmation V2V^*9(wu@ 应付帐款:供应商的申明一致,确认 39BGwKXb P<km?\Xp( Bank and cash: bank confirmation OtrO"K 银行存款和现金:银行的确认 wBA[L}
hF.9\X] Auditing sampling k#w[GL|T 审计抽样 w f,7 P}KyT?X: 5.Review
w`UB_h#Bl 复核 h7wm xa; 7fgA)dU:K Subsequent events "
P~0 7 随后发生的事件 0' @^PzX i
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4M}u_}9 Going concern ~Q0gSazXFt 持续关注 %mAgE\y25 e
z"Xb 7 Management representations w q% 4'( 与管理层的交涉沟通 w<lHY=z E [2a*TI Audit finalization and the final review: unadjusted differences 1t
WKH 审核定稿和最后审查:未经调整的差异 +3(1QgYM% tT ~}lW)Y AL>*Vj2h/n 6. Reporting Wt"fn&R} 报告 H$9--p 学会计论坛bbs.xuekuaiji.com [u[F6Wst Appendix ?PO~$dUc]
附录 Z}5;K"T/ Audit procedure 1NtN-o)N? 审计程序 #Wey)DI