1. Assurance engagements and external audit
保证约定和外部审计 /xcXd+k] 0
f$96sl Materiality, true and fair presentation, reasonable assurance K=E+QvSG 物质性,真实公平的描述,合理的保证 +a%D+
I/!AjB8W4 Appointment, removal and resignation of auditors R9Wr? 审计人员的的任命、免职和辞职 "'@D\e} N~fE&@- Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (5,x5l]-N 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5f?GSHA} z^jmf_ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior cruBJZr* 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 HV-;?5 6xwjKh:9 Engagement letter zwRF-{s 约定书(委托书) BDzAmrO< 8F[ ;ma>Z8 2. Planning and risk assessment g/ShC8@=u 规划和风险评估 4b((,
u$ mqHH1} General principles oU @!R 一般原则 a5saN5)H <DPRQhNW] Plan and perform audits with an attitude of professional skepticism m.
p'LF 持专业的怀疑态度计划和执行审计工作 Eb@**% O[eU{;P Audit risks = inherent risk ×control risk ×detection risk &-p~
UZy 审计风险=内在风险×控制风险×检查风险 }9W[7V? {.p;V Risk-based approach q
}>3NCh 基于风险的办法 ,
V,Q(!$F 1gcWw, / Understanding the entity and knowledge of the business g6aqsa 了解商业的实质和知识 XP0;Q;WF} 0^nF: F Assessing the risks of material misstatement and fraud 5h^BXX|Y* 评估材料错报和舞弊的风险 r&B0-7r je2"D7D Materiality (level), tolerable error ]0 = |?n$7 重要性(级别),可容忍误差 lMh>eX %4F\#" A Analytical procedures [tJn!cMs 分析程序 2Xk;]-T!
jO5R ~O` Planning an audit 4
qY 规划审计工作 WcS`T?Xa n1JV)4Mv Audit documentation: working papers >5Lp; 审计文件:工作底稿 zv0sz]) tP*GYWI48 The work of others U1Fo #L 其他机构的文件 +Ek1~i. hcRe,}wJ Rely on the work of experts 8Dt
pb7\o 依靠专家的工作 3.hFYA w QdcuV\B} Rely on the work of internal audit lF.kAEC 依靠内部审计工作 oIx|)[ @x}^2FE 3. Internal control ILl~f\xG) 内部控制 iu*&Jz)D> H25Qx;(dTk The evaluation of internal control systems 7RBEEE`) 对内部控制系统的评估 !G[%; d PN8#
T:E Tests of control xyM|q9Gf@ 控制测试 (`E`xb@E,= R) dP=W* Substantive procedures (time, nature, extent) P(2OTfGGx 实质性程序(时间,性质,程度) DCZG'eb f(blqO.@l Transaction cycles: revenue, purchases, inventory, etc. eD2eDxN2 交易周期:收入,采购,库存等。
yvzH}$!] WjK[% ;Z! ABe25Sus 4.Audit evidence tJ6Q7
J;n 审计证据 -P|claO0 Ee7+ob Obtain sufficient, appropriate audit evidence 7}~w9jK"F 获取足够、适当的审计证据 k+?gWZ\ ik/
X!YTu* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations WwZ3hd 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 7=u
Gf$/ czu9a"M>X The audit of specific items SJh~4R\ 审计的具体项目 y9R
%%i ru 9@|FgAE Receivables: confirmation
] dJ"_ 应收帐款:确认 @~|;/OY>" {'h&[f>zcQ Inventory: counting, cut-off, confirmation of inventory held by third parties 5p
sJv|Zo] 存货:数量,减值,第三方持有存货的确认 tN\I2wm oOvQAW8` Payables: supplier statement reconciliation, confirmation u=W[ S)w 应付帐款:供应商的申明一致,确认 siCm)B /Mw;oP{&b Bank and cash: bank confirmation %dW;P[0 银行存款和现金:银行的确认 Cm%I/4 .uS`RS8JM Auditing sampling 3T0-RP* 审计抽样 {'wvb
"b ,vf#e=Z 5.Review
9DM,,h<` 复核 r5nHYV&7 ,K\7y2/ Subsequent events R_+:nCB@, 随后发生的事件 ]
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Going concern )~R[aXkvY 持续关注 |,oLZCNa _Y&.Nw Management representations F_R\ 与管理层的交涉沟通 <
B]qqqP \a|~#N3? Audit finalization and the final review: unadjusted differences w5P
scEc 审核定稿和最后审查:未经调整的差异 M$@~|pQ< KU(BY}/ ^ i?(cp["7 6. Reporting [Z:P{yr 报告 0ElEaH1z 学会计论坛bbs.xuekuaiji.com `4xQ#K.- Appendix PpG;5 附录 j_}:=3 Audit procedure ?uL-qsU 审计程序 PcT]