1. Assurance engagements and external audit
保证约定和外部审计 U0ns3LirP vJzx Py| Materiality, true and fair presentation, reasonable assurance la1D2 lM 物质性,真实公平的描述,合理的保证 )OS>9
kFH HK=CP0H Appointment, removal and resignation of auditors R0z?)uU# 审计人员的的任命、免职和辞职 939]8BERt L)j]~^P$- Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WCWSLEAza 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0fZ:")&4, ~&vA_/M Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Pi^ECSzQu[ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 dW:w<{a!R s n=zh1 A Engagement letter +YkmLD 约定书(委托书) 2"B}} c4S>_qH 2. Planning and risk assessment Cw@k.{*7, 规划和风险评估 Jq=X!mTd. 1NB2y[ General principles ?T$*5
d 一般原则 5 >0\e_V {.0X[uAf Plan and perform audits with an attitude of professional skepticism uVoF<={ 持专业的怀疑态度计划和执行审计工作 m[//_TFf] ^M[-K`c } Audit risks = inherent risk ×control risk ×detection risk {-:4O\/ 审计风险=内在风险×控制风险×检查风险 V
7Vbl?*n A?^A*e Risk-based approach )ylv(qgV 基于风险的办法 ptnMCF OcyiL)tv 5 Understanding the entity and knowledge of the business `ja`#%^\u 了解商业的实质和知识 g>d7%FFn} 5( mCBH Assessing the risks of material misstatement and fraud 2D\x-!l/ 评估材料错报和舞弊的风险 Po2_ 0uX 60.[t9pk6 Materiality (level), tolerable error Fv5x
6a 重要性(级别),可容忍误差 EIy]qAE:f 9y
d-&yDG Analytical procedures
QE`:jxyad 分析程序 GF$rPY[ %N?W]vbra
Planning an audit \#IJ=+z 规划审计工作 *FI5z[8, uyS^W'fF Audit documentation: working papers %B*<BgJ;4F 审计文件:工作底稿 KqG/a tk]_QX
% The work of others \Nh^Ig 其他机构的文件 c,{& bahc{ZC2 Rely on the work of experts oX=*MEfX 依靠专家的工作 P22y5z~ cP$wI;P Rely on the work of internal audit Q0[CH~ 依靠内部审计工作 dvrvpDoE. Lv
`8jSt\ 3. Internal control BIHHRCe:@n 内部控制 _7t|0aNo\ [TpA26#TTO The evaluation of internal control systems @
[[Cs*- 对内部控制系统的评估 c)n0D= p:
Q%Lg_I Tests of control E@'CU9Fo 控制测试
zO7lsx2= hr$VVbOho Substantive procedures (time, nature, extent) /S2p ``E+ 实质性程序(时间,性质,程度) ^bY^x+
d Hz;jJ&S Transaction cycles: revenue, purchases, inventory, etc. 4P-'(4I) 交易周期:收入,采购,库存等。 {YxSH% 0qotC6l~_w v"Ud mv " 4.Audit evidence leX7(Y;!a7 审计证据 US*<I2ZLh <*~BG)b Obtain sufficient, appropriate audit evidence (d GM;Dq8 获取足够、适当的审计证据 fs)q7 7g Fc{6*wtO Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations B[U.CAUn 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 {XVf|zM, 66Cj=n5 The audit of specific items BSq;RG( 审计的具体项目 2)j#O LYxlo<f Receivables: confirmation .k!k-QO5La 应收帐款:确认 HnKF#
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a_}BTkfHa Inventory: counting, cut-off, confirmation of inventory held by third parties GQ8Dj!8 存货:数量,减值,第三方持有存货的确认 Xj@
l52n/w#qFB Payables: supplier statement reconciliation, confirmation $M8>SLd 应付帐款:供应商的申明一致,确认 j8ohzX[
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?g Bank and cash: bank confirmation U}C#:Xi>$ 银行存款和现金:银行的确认 `'WY'\|C 4d3]pvv Auditing sampling ]@j"0F/` 审计抽样 e>i8 =U`; |Bf:pG! 5.Review
Kt&$Si 复核 5M.n'* ~"4 vd 3 Subsequent events 9 %.<V_$ 随后发生的事件 (qc!-Isd~[ ePcI^}{ 6O|\4c; 5l7L@Ey =~2 Uv>YG Going concern 1wNY}3 持续关注 !kk %;XSZ vS,G<V3B Management representations k`J..f9 与管理层的交涉沟通 KA*
l6`( AB|VO4-? Audit finalization and the final review: unadjusted differences x2IU PM 审核定稿和最后审查:未经调整的差异 5Z>pa`_$2 :
1f 5;]%N HZQ3Ht 3Vh 6. Reporting @xM!: 报告 F8r455_W" 学会计论坛bbs.xuekuaiji.com #o |&MV_j Appendix QIz N#;g 附录 V;+$/>J`vB Audit procedure ug3lMN4UX 审计程序 o B}G^t