1. Assurance engagements and external audit
保证约定和外部审计 /z>G=kA [DC8X P5< Materiality, true and fair presentation, reasonable assurance "6w-jT 物质性,真实公平的描述,合理的保证 >_jT.d 7$b!-I+a2 Appointment, removal and resignation of auditors >Olg
lUzA 审计人员的的任命、免职和辞职 y$Sn3_9 V @Z&El:]3> Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion KbQ UA$gL= 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 aJ}y|+Cj l<>syHCH;L Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior PxNp'PZr9 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Wl/oun~o >k"Z'9l Engagement letter J cL4q\g 约定书(委托书) D>|m8-@] vxhs1vh 2. Planning and risk assessment rU=qr&f"B 规划和风险评估 3}@3pVS N DZ :`D General principles v;AsV`g 一般原则 h+<vWo}H ``$Dgj[ Plan and perform audits with an attitude of professional skepticism d]{wZ#x 持专业的怀疑态度计划和执行审计工作 j*+[=X/ 2$?bLvk Audit risks = inherent risk ×control risk ×detection risk D!Pv`wm 审计风险=内在风险×控制风险×检查风险 -c|dTZ8D)8 ?f f !(U Risk-based approach &*}`uJt 基于风险的办法
Ezsb'cUa( yB0xa% Understanding the entity and knowledge of the business R?MRRq 了解商业的实质和知识 +z}O*,M"q (k/[/`3ST Assessing the risks of material misstatement and fraud qWX%[i% 评估材料错报和舞弊的风险 go >*n\ _/(DEF+G Materiality (level), tolerable error g@
0<`g 重要性(级别),可容忍误差 ZeM~13[ 9Rl-Jz8g Analytical procedures (K9pr>le 分析程序 yvR3|
Q+@/.qJ Planning an audit _=0%3Sh 规划审计工作 aT|SKb` H4RqOI Audit documentation: working papers *nS}1(u] 审计文件:工作底稿 #J=^CE "/H B# The work of others "#}Uh 其他机构的文件 OM,Dy&Y [0c7fH`8V Rely on the work of experts TwPpZ@ 依靠专家的工作 wavyREK 6sceymq Rely on the work of internal audit 6=N!()s 依靠内部审计工作 P+ejyl, zXX=
WH 3. Internal control ZkWX4?&OMt 内部控制 $ljzw@k {7d(B1[1 The evaluation of internal control systems iA.:{^_)09 对内部控制系统的评估 F:$*0! +"} #4 Tests of control `L~gERW# 控制测试 T-MC|>pv aI. 5w9 Substantive procedures (time, nature, extent) Y @(izC&h 实质性程序(时间,性质,程度) \d
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Transaction cycles: revenue, purchases, inventory, etc. ZNfQM&<d 交易周期:收入,采购,库存等。 gn-@OmIs 1&Z#$iD C>NLZMT 4.Audit evidence !)r1zSY"g 审计证据 uKA-<nM._c oaac.7.fV Obtain sufficient, appropriate audit evidence R)ep1X^ 获取足够、适当的审计证据 P>}OwW S7B\mv Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5ho!}K 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 >mAi/TZC PAD&sTjE* The audit of specific items ,DL%oQR 审计的具体项目 BbIg]E/G )U|0vr8: Receivables: confirmation R4_BP5+ 应收帐款:确认 W?H-Ng3E |S6L[Uo Inventory: counting, cut-off, confirmation of inventory held by third parties n@=D,'cn 存货:数量,减值,第三方持有存货的确认 d
Bm!`;r4 t) uS7y Payables: supplier statement reconciliation, confirmation jR[b7s 应付帐款:供应商的申明一致,确认 1j_
6Sw( $Wn!vbL Bank and cash: bank confirmation 6DuA 银行存款和现金:银行的确认 /{R>o0oW xLShMv} Auditing sampling "}Oj N\ 审计抽样 dbG902dR !sVW0JS h 5.Review
bQgtZHO 复核 GR,gCtG+L 7Z<
2`&c7 Subsequent events M@]@1Q.p 随后发生的事件 Ba}<X;B } d
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d@""h Management representations T@R2H&L 与管理层的交涉沟通 sTmdoqTK! lobC G Audit finalization and the final review: unadjusted differences 9jI5bi) 审核定稿和最后审查:未经调整的差异 `^df la P
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d,P 学会计论坛bbs.xuekuaiji.com ?wVq5^ e Appendix n{"e8vQx 附录 -ZH6*7! Audit procedure ,CIsZ1[VS 审计程序 Z#zXary5s