1. Assurance engagements and external audit
保证约定和外部审计 e/D{^*~S SP%X@~d Materiality, true and fair presentation, reasonable assurance |Rfj
0+ 物质性,真实公平的描述,合理的保证 IO\1nB$0nb J||g(+H> Appointment, removal and resignation of auditors iE'_x$i 审计人员的的任命、免职和辞职 %p}vX9U') kORWj< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion u2#q7} 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wC{sP"D |ty&}'6C Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior TQn!MUj/^ 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 [piK"
N *Dg@fxCQ Engagement letter @D9O<x 约定书(委托书) 9
/H~hEVK f+:iz'b#U 2. Planning and risk assessment H(^Ehv> 规划和风险评估 H9T~7e+ g}+|0FTV General principles XC3)#D#HGh 一般原则 q2%cLbI
F FF8jW1 Plan and perform audits with an attitude of professional skepticism ?AFb& 持专业的怀疑态度计划和执行审计工作 &;$uU
#*A&jo'E Audit risks = inherent risk ×control risk ×detection risk WM+8<|)n 审计风险=内在风险×控制风险×检查风险 2O kID
WcM P@O_MT Risk-based approach n{QyqI 基于风险的办法 I$"Z\c8; w[z=x Understanding the entity and knowledge of the business XIIq0I 了解商业的实质和知识 4u5j
7`O (XOz_K6c%K Assessing the risks of material misstatement and fraud 6[t<g= 评估材料错报和舞弊的风险 0N1t.3U 29:2Xu i Materiality (level), tolerable error ^JY {< 重要性(级别),可容忍误差 b()8l'x_|K *9n[#2sM< Analytical procedures `he# !" 分析程序 .w4|$.H 7#)k-S!B Planning an audit va@;V+cD 规划审计工作 l4RqQ+[KA; }d5]N Audit documentation: working papers :3M,]W] 审计文件:工作底稿 xI<l1@ 0Px Hf* The work of others B>i%:[-e 其他机构的文件 F.TIdkvp 3Y P! B= Rely on the work of experts >.SO2w 依靠专家的工作 l
i<9nMZ< E]q>ggeNH Rely on the work of internal audit Ls2OnL9 依靠内部审计工作 *$7^.eHfdd ~T}D#} 3. Internal control HP*)^`6X
内部控制 0-p^ oA N)(m^M(~0 The evaluation of internal control systems f?Ex$gnI 对内部控制系统的评估 %>K(IRpMW kgBkwp Tests of control D0#U*tq; 控制测试 0faf4LzU! b$2
=w^
* Substantive procedures (time, nature, extent) 7UBW3{d/u5 实质性程序(时间,性质,程度) l4kqz.Z-g =F[M>o Transaction cycles: revenue, purchases, inventory, etc. y6am(ugE 交易周期:收入,采购,库存等。 yMW3mx301j 9ZOQNN<ex '0f!o&?g 4.Audit evidence qo9&e~Y<G 审计证据 tic
3a1 23LG)or.JC Obtain sufficient, appropriate audit evidence e[k\VYj[ 获取足够、适当的审计证据 .NdsKhg
b O#tmB?n* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations a3A-N] ;f 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 em'3 8L|( fe4/[S{a The audit of specific items djf8FNnn 审计的具体项目 !o'
a]8 ]@SEOc@ j Receivables: confirmation '\H
& EJ' 应收帐款:确认 2s2KI=6 r(]Gd`] Inventory: counting, cut-off, confirmation of inventory held by third parties V13^SVM 存货:数量,减值,第三方持有存货的确认
mC]Krnx ,9|7{j|u Payables: supplier statement reconciliation, confirmation \ bNDeA&l 应付帐款:供应商的申明一致,确认 jhG6,;1zMI *mWS+xcU(L Bank and cash: bank confirmation 3 }
$9./+ 银行存款和现金:银行的确认 ;d7Qw~v1s BI2'NN\ Auditing sampling #\~m}O, 审计抽样 l7ES*==&@0 6mZpyt 5.Review
aS3-A
4 复核 }8.$)&O$^ n\JSt}A Subsequent events };(2 na 随后发生的事件 I<lkociUCG -?T|1FA, 1iY?t '@^<c#h]= }L Brk
0] Going concern <D nv=)Rq 持续关注 bxz6
>> ng2yZ @$ Management representations P`hg*"<V 与管理层的交涉沟通 1eqFMf \LS s@\$
g Audit finalization and the final review: unadjusted differences 9&c *%mm 审核定稿和最后审查:未经调整的差异 K0^+2lx ~xZ)btf xI=[=;L 6. Reporting kZ_5R#xK 报告 jK=-L#hz 学会计论坛bbs.xuekuaiji.com =uR[Jewa Appendix VN4H+9E 附录 vw
q Y;7 Audit procedure YKj PE 审计程序 [ \i1I`7pE