1. Assurance engagements and external audit
保证约定和外部审计 /lvH p
HR k^KB Materiality, true and fair presentation, reasonable assurance 'P-FeN^ 物质性,真实公平的描述,合理的保证 HmEU;UbO- ?DJ,YY9P Appointment, removal and resignation of auditors :cTwp K 审计人员的的任命、免职和辞职 <.6$zcW K<Y-/t Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion af7\2g3* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ;,LlOR O7I|<H/gVE Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior JE+{Vx} 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 wsfn>w?!V o"A%dC_ Engagement letter /F @a@m| 约定书(委托书) j2{ '! b*qC 2. Planning and risk assessment P!2[#TL0 规划和风险评估 (z<&PP ^)/oDyO General principles nbz?D_ 一般原则 l.i&.;f 0bk094 Plan and perform audits with an attitude of professional skepticism v~>4c<eG
持专业的怀疑态度计划和执行审计工作 r`/tb^ "Mmvf'N Audit risks = inherent risk ×control risk ×detection risk rru `%~'O 审计风险=内在风险×控制风险×检查风险 g8w5X!Z
^k?Ig.m Risk-based approach +Gvf5+ 5VR 基于风险的办法 e c`3
Qw Lpdp'9>I Understanding the entity and knowledge of the business ^Q4m1?
40 了解商业的实质和知识 $
V"7UA22 EGyQhZ mO Assessing the risks of material misstatement and fraud i
'9 评估材料错报和舞弊的风险 w_i$/`i+ L$FLQyDR Materiality (level), tolerable error nZM|8 重要性(级别),可容忍误差 '
rdg ~8EG0F;t Analytical procedures f
XYg % 分析程序 1)M>vdrP K]q OLtc Planning an audit v 1O*
Q 规划审计工作 l4d2i;4BK EkqsE$52 Audit documentation: working papers ?<slB>8 审计文件:工作底稿 Re
b^w, UvOB`Vj The work of others .HG0%Vp 其他机构的文件 l$Y7CIH ,saf"Ed= Rely on the work of experts _dq.hW7 依靠专家的工作 !W8'apG&[ T{j&w% (z Rely on the work of internal audit =GjxqIv 依靠内部审计工作 ~
>ACMO (byFr9z 3. Internal control @hWt.qO
3s 内部控制 #f@sq5pTO eW+z@\d9Gz The evaluation of internal control systems p9 |r y+t 对内部控制系统的评估 kf$0}T` W%.Kr-[?`o Tests of control 8<6;X7<- 控制测试 ;^FV :nw4K(:f Substantive procedures (time, nature, extent) %c(':vI# 实质性程序(时间,性质,程度) C
sn"sf 69 ,;= Transaction cycles: revenue, purchases, inventory, etc. BaTE59W 交易周期:收入,采购,库存等。 O- &>Dc o% !a w.Ft-RXA W 4.Audit evidence ?!~CX`eMZ 审计证据 !K1[o'o# /'p(X~X:l Obtain sufficient, appropriate audit evidence t*^Q`V wQ 获取足够、适当的审计证据 vh
+IhGi [*#ms=Zdc Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [:sV;37s 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 0AFjO) X'WbS The audit of specific items K9gfS V>] 审计的具体项目 SUfl`\O i}+K;,Da:8 Receivables: confirmation 2rf-pdOvG 应收帐款:确认 Q5/".x^@ Cjsy1gA
Inventory: counting, cut-off, confirmation of inventory held by third parties do%6P^qA 存货:数量,减值,第三方持有存货的确认 QVI4<Rxg $v+Q~\' Payables: supplier statement reconciliation, confirmation iz
ow=} 应付帐款:供应商的申明一致,确认 ^6|Q$]}Ok z6b!,lp Bank and cash: bank confirmation Y:/z)"u,C 银行存款和现金:银行的确认 \:\rkc9LI X61]N^y Auditing sampling c:4M|t= 审计抽样 soXeHjNl y'pAh
dF 5.Review
Qhsh{muw( 复核 ?x"<0k1g X4lz?Y:* Subsequent events Y dmYE$ 随后发生的事件 ub6=^`>h mHUQtGAVQ gEMxK2MNXj me#VCkr# B{lBUv(B Going concern `\P#TBM 持续关注 !&Vp5]c )VID
;l;4 Management representations M;,Q8z% 与管理层的交涉沟通 iZB?5|* t0d1??G Audit finalization and the final review: unadjusted differences ^i2W=A'P 审核定稿和最后审查:未经调整的差异 =U!M,zw4 mTT1,| kFW9@!9 6. Reporting B)O{+avu 报告 n:,At]ky 学会计论坛bbs.xuekuaiji.com [*Nuw_l Appendix Q-_&5/G 附录 iVLfAN @ Audit procedure r*fZS$e 审计程序 F?? })YX