1. Assurance engagements and external audit
保证约定和外部审计 :
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9peQ61{ Materiality, true and fair presentation, reasonable assurance I6S>*V 物质性,真实公平的描述,合理的保证 ?tT89m3_E A!$sOp Appointment, removal and resignation of auditors ;B:\e8 审计人员的的任命、免职和辞职 7CX5pRNL !wro7ilMB Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _~*ba+{ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 X'2%'z< ^6!8)7b Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior cn9=wm\\ 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 ZMK1V)ohn >R\@W(-g` Engagement letter 5iGz*_
m 约定书(委托书) .ffr2\'* ;b_<5S 2. Planning and risk assessment ;\T~Hc}&; 规划和风险评估 &Mz.i,Gh &kH7_Lz General principles KkR.p,/ 一般原则 D2\Ep L/ P1`YbLER5 Plan and perform audits with an attitude of professional skepticism q1/ mp){ 持专业的怀疑态度计划和执行审计工作 4@M}5WJ7 8PG&/"K Audit risks = inherent risk ×control risk ×detection risk iX>)6)uJ 审计风险=内在风险×控制风险×检查风险 BbzIQg: .O{_^~w_q Risk-based approach !VvM 基于风险的办法 dmMrZ1u2 \@_?mL@= Understanding the entity and knowledge of the business i
\ .&8 了解商业的实质和知识 of`WP H\|H]: CE Assessing the risks of material misstatement and fraud J^pq<
评估材料错报和舞弊的风险 1L3 $h0i \Fu(IuD Materiality (level), tolerable error xQqZi b5I 重要性(级别),可容忍误差 }5QUIK~NA mWVq>~ Analytical procedures h>/L4j*Z 分析程序 !Jaj2mS.N O*Z-3l Planning an audit cs]3Rp^g 规划审计工作 pq]>Ep !1bATO:x Audit documentation: working papers qp/nWGj 审计文件:工作底稿 [Lf8*U" z_Pq5 The work of others 3gW+|3E 其他机构的文件 Q1DiEg ' KNg; Rely on the work of experts z*N%kcw" 依靠专家的工作 t&G #% +a'nP=e& Rely on the work of internal audit v0%FG9Gk 依靠内部审计工作 hOm0ND?;1 74KR.ABd 3. Internal control ;O({|mpS\ 内部控制 -Z:nImqzc G-DOI The evaluation of internal control systems W!a'KI' 对内部控制系统的评估 l_
T5KV /,ISx} Tests of control JvtbGPz 控制测试 ,{#L i HU-#xK Substantive procedures (time, nature, extent) + Ui%}^ZZ 实质性程序(时间,性质,程度) x\5\KGw16 -qB{TA-.\ Transaction cycles: revenue, purchases, inventory, etc. %nj{eT 交易周期:收入,采购,库存等。 }\EHZ 4?aNJyV%& twql)lbx 4.Audit evidence E, |OMK# 审计证据 (gUxS.zU M` |E)Y Obtain sufficient, appropriate audit evidence N<aMUV m 获取足够、适当的审计证据 ? UBE0C XC[bEp$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -p20UP 1I 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 Jrx]/CM ztV%W6 The audit of specific items PE2O$:b\ 审计的具体项目 K1-y[pS]E C*Dco{
EQ> Receivables: confirmation OJ)XJL 应收帐款:确认 x)e(g}n g|x*sZR~Y Inventory: counting, cut-off, confirmation of inventory held by third parties W%K=N-kE_ 存货:数量,减值,第三方持有存货的确认 - !s=`9o `xFgYyiQd Payables: supplier statement reconciliation, confirmation >F;yfv; 应付帐款:供应商的申明一致,确认 ]goPjfWvU" Yr 1k\q Bank and cash: bank confirmation 4,7W*mr3( 银行存款和现金:银行的确认 ~@'DYZb-
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j7 Auditing sampling IlMst16q5 审计抽样 A{\!nq_~N 7^Y`'~Y^ 5.Review
OBZ:C! 复核 8"J6(KS Uy{ZK*c8i Subsequent events Wvwjj~HP2} 随后发生的事件 ~|=G3(I[ nbSu|sX~r5 Z(o]8*;Ai a |0f B4G EdS7m,d Going concern O|0} m 持续关注 *uvE`4V^Jg QPp>%iE@ Management representations &^])iG,Ew 与管理层的交涉沟通 w:@W/e*9N +ZPn[| Audit finalization and the final review: unadjusted differences }wV/)Oy[ 审核定稿和最后审查:未经调整的差异 Mt(;7q@1c (Z at|R.F *vIC9./ 6. Reporting '=>l& ; 报告 oJVpJA0IA 学会计论坛bbs.xuekuaiji.com 6g%~~hX Appendix QhmOO-Z? 附录 _Wo(;'
. Audit procedure d8/KTl 审计程序 #^bn~