1. Assurance engagements and external audit
保证约定和外部审计 -ty_<m] m>@$T
x Materiality, true and fair presentation, reasonable assurance `_+j+ 物质性,真实公平的描述,合理的保证 L%7?o: 4~G++|NQ Appointment, removal and resignation of auditors )I`6XG 审计人员的的任命、免职和辞职 -6+&?f &UWSf Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,a I0Aw 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /FZ@Z]Q0G fRTQ5V Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior TT(dCHft 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Y^? J3[@ tcg sXB/t Engagement letter D [#1~M 约定书(委托书) O1nfz> L` ^[d|^fRH Q 2. Planning and risk assessment <*Kj7o{Qn 规划和风险评估 O?ZCX_R
:L ((U-JeFW General principles l6X\.oI 一般原则 *lN>RWbM% ~6nq$( # Plan and perform audits with an attitude of professional skepticism !J}Bv 持专业的怀疑态度计划和执行审计工作 T/^ /U6JB &oWdBna"_ Audit risks = inherent risk ×control risk ×detection risk r9/PmZo4x 审计风险=内在风险×控制风险×检查风险 h5bQ #du!tx ( _ Risk-based approach c
D6$C31Y] 基于风险的办法 f1'NWec }5RCks;)* Understanding the entity and knowledge of the business `]^JOw5o 了解商业的实质和知识 NhxTSyT"t e1dT~l Assessing the risks of material misstatement and fraud ^n|u$gIF8 评估材料错报和舞弊的风险 rZDmZm?= RNyw`> Materiality (level), tolerable error e+z_Rj%Y;I 重要性(级别),可容忍误差 :bL
LN #:v e3gWl Analytical procedures "%aJ'l2 分析程序 _u^ S[ d#N<t` Planning an audit Tn+6:<OFdO 规划审计工作 BzqM$F(
L, 21$YZlhJ Audit documentation: working papers h sVf/% 审计文件:工作底稿 ;}b.gpG kzhncku The work of others t)n!]; 其他机构的文件 ]7C=.'Y IYq)p
/ Rely on the work of experts "CdL?( 依靠专家的工作 l@FPTHq 5FJ<y"<6 Rely on the work of internal audit !"2nL%PW~ 依靠内部审计工作 *5k" v"NM( G"bItdb 3. Internal control _2V L% 内部控制 s[|sfqB1` **V^8'W< The evaluation of internal control systems nV-A0"z_& 对内部控制系统的评估 9-Bp =M i0ax`37 Tests of control )+c4n] 控制测试 W8Z&J18AU <wge_3W# Substantive procedures (time, nature, extent) u/e-m/ 实质性程序(时间,性质,程度) H/>86GG 4tTK5`7N Transaction cycles: revenue, purchases, inventory, etc. ZPWY0&9 交易周期:收入,采购,库存等。 j4L )D 12*'rU;* CwQgA%)!i 4.Audit evidence %D|27gh 审计证据
h&\%~LO. P SDzs\
s Obtain sufficient, appropriate audit evidence <N11$t&_ 获取足够、适当的审计证据 8BC F.y =(ts~^ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xQX,1NbH5 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 xmx
fXW D.H$4[u;j The audit of specific items $\l7aA5~ 审计的具体项目 UXVjRY`M.\
H Receivables: confirmation cg$@x\fJ 应收帐款:确认 5
T1M:~u i 6CBk,2DswI Inventory: counting, cut-off, confirmation of inventory held by third parties ^GG6%=g' 存货:数量,减值,第三方持有存货的确认 Yhl {' c#M'Mye Payables: supplier statement reconciliation, confirmation 4]jN@@ 应付帐款:供应商的申明一致,确认 Jw'%[(q
Q $}0q=Lg%wv Bank and cash: bank confirmation U`_(Lq%5W 银行存款和现金:银行的确认 mw9;LNi\D N"MuAUB:K Auditing sampling uM,bO*/f 审计抽样 [H-,zY h%
BA,C 5.Review
A-e#&pJ 复核 |?6r&bT L
DD^X@q Subsequent events d:C- 随后发生的事件 |><hdBQXX< )=TD}Xb ^'Wkb7L '+1<7jl&I l$D]*_ jc, Going concern .8hB <G 持续关注 9E^IEwq' }R:e[lKj Management representations 6]^;
s1! 与管理层的交涉沟通 h(!x&kZq. z5-vx ` Audit finalization and the final review: unadjusted differences Cdl#LVqs 审核定稿和最后审查:未经调整的差异 ucQ2/B#'4l DytH} U"
+HNY!fv9 6. Reporting f^il|Obzl 报告 ;:Q 5?zM 学会计论坛bbs.xuekuaiji.com zRPX
mu{t Appendix 4`5 jq) 附录 /v"u4Ipj Audit procedure O1IR+"0 审计程序 PVvNu5k