1. Assurance engagements and external audit
保证约定和外部审计 3XhLn/@ ~vKDB$2 Materiality, true and fair presentation, reasonable assurance }8Nr.gY 物质性,真实公平的描述,合理的保证 HjT -5>I7f vlPViHF. Appointment, removal and resignation of auditors te+r.(p 审计人员的的任命、免职和辞职 Z@bKYfGM vY]7oX+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion E2Ec`o 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rhC
x&L 8>'vzc/*> Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior VujIKc#4 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 wcL|{rUXba
r^`~GG!,Q Engagement letter y)T|1) 约定书(委托书) 7w?N-Q$y &'c&B0j 2. Planning and risk assessment >uwd3
XW5 规划和风险评估 <h*$bx]9 + qTV.DCP General principles )odz/\9n3c 一般原则 gCaxZ~o 6,(S}x
YDZ Plan and perform audits with an attitude of professional skepticism t{O2JF#5u 持专业的怀疑态度计划和执行审计工作 RH"EO4 U\6Ee-1#_ Audit risks = inherent risk ×control risk ×detection risk Xd'B0kQaT 审计风险=内在风险×控制风险×检查风险 T<U_Iq v(^;% Risk-based approach YT<(2u#Ng 基于风险的办法 >uJU25)|
cfL:#IM Understanding the entity and knowledge of the business z*`nfTw l 了解商业的实质和知识 Zi.w+V wcW}Sv[r Assessing the risks of material misstatement and fraud kjj?X|Un 评估材料错报和舞弊的风险 Fr1OzS^&( <4%PT2R Materiality (level), tolerable error PGA
`R 重要性(级别),可容忍误差 6QNO#!; 'Xg9MS& Analytical procedures S{zl<>+ 分析程序 hc]5f3Z S=X_7V
Planning an audit )gNVJ 规划审计工作 e.]k4
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y&/d Audit documentation: working papers %R?#Y1Tq; 审计文件:工作底稿 eKL3Y_5p@ cTLW}4m%g The work of others L%I8no-Q 其他机构的文件 <ugy-vSv w s7LDY&( Rely on the work of experts z`Xc] cPi 依靠专家的工作 cT#R B7 K(Ak+&[ Rely on the work of internal audit R^Y_i 依靠内部审计工作 >{=~''d,w K b
z|h,< 3. Internal control pGsu#`t 内部控制 2UEjn>2 o*xft6U The evaluation of internal control systems EN)0b,ax 对内部控制系统的评估 yGlOs]>n 6Wc.iomx8 Tests of control {r1}
ACw{ 控制测试 dA$qzQ
3=IY0Q>/( Substantive procedures (time, nature, extent) g
I4Rku 实质性程序(时间,性质,程度) Mgg m~|9) k4YW;6<C+ Transaction cycles: revenue, purchases, inventory, etc. ^zR*s |1Q 交易周期:收入,采购,库存等。 Y
I),yj 9l}G{u9a |\SwZTr 4.Audit evidence _[S<Cb*1 审计证据 M[?0 ^ FBx P]`m5 N Obtain sufficient, appropriate audit evidence 8J8@0 获取足够、适当的审计证据 </|m^$v }N
W01nee Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $ cYKVhf 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 rY]QTS">o X!f` !tZ:{ The audit of specific items cGS7s 8U 审计的具体项目 B^"1V{M F+?g0w[
' Receivables: confirmation h|[oQ8) 应收帐款:确认 X>ck.}F X5c)T}pyv Inventory: counting, cut-off, confirmation of inventory held by third parties oPR?Ar 存货:数量,减值,第三方持有存货的确认 p/'09FY+ U =\i{dj Payables: supplier statement reconciliation, confirmation 2q%vd=T 应付帐款:供应商的申明一致,确认 =J^FV_1rJ vXeI)vFK Bank and cash: bank confirmation +cC$4t0$^A 银行存款和现金:银行的确认 `*--vSi |M(0CYO Auditing sampling 3V@!}@y,F6 审计抽样 Oq*=oz^~1 tz/NR/[ 5.Review
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fF} 复核 f"0?_cG{% qp55U* Subsequent events mI-9=6T_ 随后发生的事件 ]?(_}""1 $Ce;}sM
03a<Cd/S 8d8GYTl b) ZoroK.N4A% Going concern d @>1m:p 持续关注 Vv3:x1S eWTbHF Management representations PR~9*#"v.. 与管理层的交涉沟通 T/TMi&:?. M 3c Audit finalization and the final review: unadjusted differences p+; La 审核定稿和最后审查:未经调整的差异 s.XLC43Rs ~=Q Tv8 n
?+dX^j 6. Reporting b]Z>P{ j 报告 8 ;o*c6+ 学会计论坛bbs.xuekuaiji.com ;'4HR+
E" Appendix d^ZrI\AJ 附录 B),Z*lpC Audit procedure 6;#Rd| 审计程序 N_| '`]D