1. Assurance engagements and external audit
保证约定和外部审计 *crw^e (7q^FtjA# Materiality, true and fair presentation, reasonable assurance Q2'eQ0W{o 物质性,真实公平的描述,合理的保证 U1m\\<, ^o<[.
) Appointment, removal and resignation of auditors $@[)nvV\ 审计人员的的任命、免职和辞职 p%RUHN3G[ KXBL
eR&^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #+sF`qR, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 jq oPLbxT 4Z%Y"PL(K Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u35q,u=I 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 !ng\`
|8? 2>y:N. Engagement letter Z$2L~j"=! 约定书(委托书) CI^|k/ $iJnxqn 2. Planning and risk assessment P1d,8~; 规划和风险评估 1i?=JAFfM Kmry=`=A General principles N~#D\X^t. 一般原则 ?eWJa _`aR_%Gx Plan and perform audits with an attitude of professional skepticism H@!#;w 持专业的怀疑态度计划和执行审计工作 ,Aa|Bd]b
zHFTCL>" Audit risks = inherent risk ×control risk ×detection risk T^)plWw 审计风险=内在风险×控制风险×检查风险 IRB& j%LA R7aXR\ R Risk-based approach p?Sl}A@` 基于风险的办法 6VR18Y!y wu^q`!ml Understanding the entity and knowledge of the business {[3YJkrM 了解商业的实质和知识 AVpuM
Nd@ r{ "uv=,` Assessing the risks of material misstatement and fraud UH40~LxIma 评估材料错报和舞弊的风险 ^![{,o@"A b>=7B6 Aw Materiality (level), tolerable error 9v?V 重要性(级别),可容忍误差 <9 },M wznn #j Analytical procedures @&:VKpu\ 分析程序 zz3 r<?#5 ,8`O7V{W Planning an audit x(6vh2#vD 规划审计工作 /+P5)q
TKL %c0z)R~ Audit documentation: working papers u%aFb* 审计文件:工作底稿 Ki 3_N*z ~
^7 The work of others *R!]47Y d 其他机构的文件 +E#PJ_H=F8 ?z"YC&Tp Rely on the work of experts pX]21&F 依靠专家的工作 C38XQLC >nNl^ yqW Rely on the work of internal audit 7kM4Ei 依靠内部审计工作 R9E6uz.j y*|L:! 3. Internal control {e6KJ@H6 内部控制 @Y NGxg~*g 4(sttd_ The evaluation of internal control systems +
o{*r# 对内部控制系统的评估 a^/K?lAB8 LH.%\TMN$ Tests of control D?J#u;h~f 控制测试 !3?~#e{_ KT%{G8Y@M Substantive procedures (time, nature, extent) f~v"zT 实质性程序(时间,性质,程度) :5<#X8>d .
]zw*t* Transaction cycles: revenue, purchases, inventory, etc. #rq?
f 交易周期:收入,采购,库存等。 ,N;v~D$Y &$Ci}{{n# hqWbp* 4.Audit evidence U[Nosh)hu\ 审计证据 QP<FCmt8 r?]%d! Obtain sufficient, appropriate audit evidence K
/8qB~J* 获取足够、适当的审计证据 cyHhy_~R pNSst_!> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Q.>/*8R; 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 +|M{I= 8 1zR/HT The audit of specific items x36NL^ 审计的具体项目 PMsC*U,oe >Ban?3{ Receivables: confirmation W`5a:"Vg 应收帐款:确认 lnjL7x .c|9..Cq= Inventory: counting, cut-off, confirmation of inventory held by third parties >z5Oy 存货:数量,减值,第三方持有存货的确认 /xF
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Payables: supplier statement reconciliation, confirmation c0SX]4}
G 应付帐款:供应商的申明一致,确认 @,GjeF]! .h a`)@MsZ Bank and cash: bank confirmation !2wETs
? 银行存款和现金:银行的确认 4^`PiRGt R^|!^[WE Auditing sampling =J`gGDhGY- 审计抽样 HmFNE$k YI/{TL8*KK 5.Review
/jvOXS\M 复核 i5Eeg`NMl # UjEY9"M Subsequent events s5nB(L*Pjp 随后发生的事件 #*+;B93) ?${V{=)*X' W.z$a.<(rF j_(?=7Y3g *-{Omqw Going concern q$3HvZP 持续关注 /%-
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Z0{f Management representations /#@LRN<oCq 与管理层的交涉沟通 }Z^FEd"y d8D yv#gT Audit finalization and the final review: unadjusted differences cgzy0$8dj\ 审核定稿和最后审查:未经调整的差异 B*32D8t`u F{kG *>G^!e.u 6. Reporting Io2,% !D 报告 JN-D/s 学会计论坛bbs.xuekuaiji.com t`)
'LT Appendix bGhhh/n 附录 |&9
tU Audit procedure `CPZPp,l6` 审计程序 PQ6T|>