1. Assurance engagements and external audit
保证约定和外部审计 U1HG{u,"y $8xb|S[ Materiality, true and fair presentation, reasonable assurance W+/_0GgQ3 物质性,真实公平的描述,合理的保证 oR,6esA+6n zhm 0J-g Appointment, removal and resignation of auditors d^J)Mhju 审计人员的的任命、免职和辞职 #UhH %<x!mE x Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion *c [^/
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,wM4X']HR Sb> &m Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %1:caa@_p 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 0Sz[u\w A*wf:
mW0c Engagement letter Mn/@?K?y 约定书(委托书) 8#VD u( S1I.l">P 2. Planning and risk assessment EwX{i}j_V 规划和风险评估 KN[;z2i b,YNCb]H General principles ;Xy=;Z.]i 一般原则 ,`k&9o7 &b`W<PAc?4 Plan and perform audits with an attitude of professional skepticism =#,`k<v%I 持专业的怀疑态度计划和执行审计工作 p
A8As QF\nf_X Audit risks = inherent risk ×control risk ×detection risk o.Rv<a5.L 审计风险=内在风险×控制风险×检查风险 ]/H6%"CTa 4l%1D.3-O Risk-based approach ~
r!(V;k{ 基于风险的办法 Z#L4n#TT BkGExz Understanding the entity and knowledge of the business .1jiANY 了解商业的实质和知识 ON){d!]uJ *=2W:,$ Assessing the risks of material misstatement and fraud Hj|&P/jY]* 评估材料错报和舞弊的风险 z-606g I](a 5i Materiality (level), tolerable error [)1vKaC 重要性(级别),可容忍误差 Jp_#pV*}: >>,G3/Zd* Analytical procedures
m;]wKd" 分析程序 cO*g4VL"[ sqtz^K ROM Planning an audit a
\1QnCy 规划审计工作 ,`Y$}"M4 >#x[qX Audit documentation: working papers #aU!f"SS 审计文件:工作底稿 T1$E][@Iv *k}m?;esb The work of others ft6)n T/"& 其他机构的文件 &<]f- fDf[:A,8 Rely on the work of experts gK`w|kh` 依靠专家的工作 1wKXOy=v0
Rbf6/C Rely on the work of internal audit v/q-{1 依靠内部审计工作 )ZpI%M?) ;_e9v, 3. Internal control #~|k EGt 内部控制 TXmS$q
< ,*\t The evaluation of internal control systems v}6iI}r 对内部控制系统的评估 'R79,)|;[ eKvr1m- - Tests of control fUkqhqe 控制测试 () _RLA M% \T5 Substantive procedures (time, nature, extent) &,k!,<IF 实质性程序(时间,性质,程度) ^w\22 Q w}>%E6UY Transaction cycles: revenue, purchases, inventory, etc. ,Gt!nm_ 交易周期:收入,采购,库存等。 jU j\<aW lD0-S0i #5@(^N5p` 4.Audit evidence 6iyl8uL0J 审计证据 -[L\:'Gp5 7 H Obtain sufficient, appropriate audit evidence <|}Z6Ti 获取足够、适当的审计证据 e$Ds2%SaT UhDQl%&He Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations n[iwi 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 S)W xTE9 {fR\yWkt? The audit of specific items Ayw_LCUD 审计的具体项目 't5ufAT My8d%GfM Receivables: confirmation SN}K=)KF# 应收帐款:确认 xz8e1M .[O{,r Inventory: counting, cut-off, confirmation of inventory held by third parties G&g;ROgY 存货:数量,减值,第三方持有存货的确认 $*#^C;7O Sv n7.Ivep Payables: supplier statement reconciliation, confirmation L/tpT?$fi 应付帐款:供应商的申明一致,确认 XIl<rN@- $vegU]-R Bank and cash: bank confirmation 4^L;]v,|7 银行存款和现金:银行的确认 i<^X z O2{["c
e Auditing sampling |IcW7( 审计抽样 :2?g_ Vke<; k- 5.Review
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l 复核 ,TQec:B lvke!~# Subsequent events fs'SCwx 随后发生的事件 Ib# -M;{ *-nO,K>y` ^5sA*%T4 P51M?3&=l =0g!Q Going concern g-sNYd%?a 持续关注 X9m^i2tk k:Pn.< Management representations PAYw:/(P 与管理层的交涉沟通 Ss>pNH@c "]S Audit finalization and the final review: unadjusted differences t eY@)F 审核定稿和最后审查:未经调整的差异 {v|!];i
{cXr!N^K VHD+NY/ 6. Reporting QRQZ{m 报告 l)%PvLbL 学会计论坛bbs.xuekuaiji.com tAAMSb9[d Appendix h3?>jE=H 附录 (s3k2Z Audit procedure zXY8:+f 审计程序 :<J7 g`f