1. Assurance engagements and external audit
保证约定和外部审计 =%c\<<]aV dC|6z/ Materiality, true and fair presentation, reasonable assurance d`=LZio 物质性,真实公平的描述,合理的保证 j-.Y!$a%6 ]hoq!:>M1 Appointment, removal and resignation of auditors l5\V4 审计人员的的任命、免职和辞职 p@[
fZj '$?!>HN4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion J_.cC 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 -Mz [S xc\zRsY` Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0/9]TIc 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 b4WH37,lA Aa4Tq2G Engagement letter ?~!9\dek, 约定书(委托书) ~"NuYM#@ " 0m4&K(3, 2. Planning and risk assessment >P&1or)e% 规划和风险评估 fc9@l a PB?2{Cj General principles -6~.;M 5 一般原则 v^vi *c \4^rb?B Plan and perform audits with an attitude of professional skepticism #sDb611}# 持专业的怀疑态度计划和执行审计工作 S!+>{Jy
Q `48Ql Audit risks = inherent risk ×control risk ×detection risk 14jN0\ 审计风险=内在风险×控制风险×检查风险 -
l^3>!MAM 'tvuw\hhL Risk-based approach 'W yWO^Bdk 基于风险的办法 .T3 m%n 0;=-x" Understanding the entity and knowledge of the business RHMXPsj 了解商业的实质和知识 X2rKH$<g 7GWOJ^)
Assessing the risks of material misstatement and fraud ;i'[c` 评估材料错报和舞弊的风险 e}S+1G6r) j49Uj}:j Materiality (level), tolerable error l {>j8Ln 重要性(级别),可容忍误差 7.6L1srV "=T&SY Analytical procedures "Y=`w,~~ 分析程序 d]"4aS I
"~.p=' Planning an audit $|.8@
nj 规划审计工作 xZlCFu ~rJG4U Audit documentation: working papers m<#12#D 审计文件:工作底稿 ;%
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eC The work of others _Uq' N0U 其他机构的文件 n=vDEX:' T?t/[iuHrj Rely on the work of experts \'4~@ 依靠专家的工作 ,1$F#Eh HOF$(86zqA Rely on the work of internal audit \/o$io,kV 依靠内部审计工作 RbXR/Rd gtZmBe= 3. Internal control ng"=vmu 内部控制 rUj\F9*5# q1( [mHZ The evaluation of internal control systems y~@zfJ5/^ 对内部控制系统的评估 4^F%bXJ) %gh#gH Tests of control I/MY4?(T 控制测试 U`mX
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'o+ Substantive procedures (time, nature, extent) c{BAQZVc 实质性程序(时间,性质,程度) czuIs|_K* a3tcLd|7J Transaction cycles: revenue, purchases, inventory, etc. Aj4 a-vd. 交易周期:收入,采购,库存等。 -HG.GA 7|DG1p9C 7GYf#} N 4.Audit evidence 2Jd(@DcJ2C 审计证据 VP~2F
E gM\>{ihM' Obtain sufficient, appropriate audit evidence |'nQvn:{ 获取足够、适当的审计证据 5M0Q'"`F: LV^^Bd8Ct Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations q[,p#uJ] 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 ` 3qf}=Z` alaL/p{O The audit of specific items (WyNO QO' 审计的具体项目 Mh.1KI[t Q'/sP 5Pj Receivables: confirmation }kqh
[`: 应收帐款:确认 b0{i +R .d]/:T
-0 Inventory: counting, cut-off, confirmation of inventory held by third parties w={q@.
g% 存货:数量,减值,第三方持有存货的确认 >v.fH6P,} -WlYHW Payables: supplier statement reconciliation, confirmation AafS6]y 应付帐款:供应商的申明一致,确认 g<W]NYm I'4(Ibl+ Bank and cash: bank confirmation 7~e,"^>T 银行存款和现金:银行的确认 YsVmU \9)5b8 Auditing sampling rx1u*L 审计抽样 nF <K84 L,[Q/$S8 5.Review
rexv)!J 复核 QxYm3x5 9\_AB.Z: Subsequent events 4>*=q*<V5E 随后发生的事件 G%
tlV&In ws'e _ ;j1g% TTz=*t+D eiKY az Going concern '~D4%WKT 持续关注 P%aqY~yF3 0)ohab Management representations u}@N
Qeg 与管理层的交涉沟通 An.
A1y IA2VesHb Audit finalization and the final review: unadjusted differences -V/y~/]J 审核定稿和最后审查:未经调整的差异 tO M$'0u n/_q 41X`. 6. Reporting 5n3yc7NPP 报告 M\R+:O& 学会计论坛bbs.xuekuaiji.com |>;PV4])( Appendix z
&EDW5I 附录 Hd~g\ Audit procedure 0=$/ 审计程序 Q,KNZxT,
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