1. Assurance engagements and external audit
保证约定和外部审计 Guc~]
B [%8t~zg Materiality, true and fair presentation, reasonable assurance !yo/ F&6 物质性,真实公平的描述,合理的保证 %,l+?fF 2W}f|\8MX Appointment, removal and resignation of auditors 9vAY|b^ 审计人员的的任命、免职和辞职 DQ<{FN `YZK$
-, Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Eagl7'x 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 X"S-f;b# RY>BP[h Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior A@-A_=a, 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 (dL;A0L ]w3-No
Engagement letter
KKfC^g 约定书(委托书) =`
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%qh $*%ipD}f 2. Planning and risk assessment
AE_7sM 规划和风险评估 K%XQdMv /``4!jU General principles ^x! N] 一般原则 zfAkWSY
#s'UA!) Plan and perform audits with an attitude of professional skepticism BD)5br]. 持专业的怀疑态度计划和执行审计工作 @AXRKYQ{t w3,1ImrXp Audit risks = inherent risk ×control risk ×detection risk {HJzhIgCf 审计风险=内在风险×控制风险×检查风险 0 > Z*Sa%yf Risk-based approach ^!={=No] 基于风险的办法 e~Oge *1}UK9X; Understanding the entity and knowledge of the business zyznFiE 了解商业的实质和知识 ;3nR_6\ igoXMsifT+ Assessing the risks of material misstatement and fraud .,)C^hs@ 评估材料错报和舞弊的风险 6' 9ITA
$\W|{u` Materiality (level), tolerable error B,@<60u 重要性(级别),可容忍误差 ewo1^> WBo|0(# Analytical procedures Ez3>}E, 分析程序 7O_@
b$Q j89C~xP6 Planning an audit l!U_7)s/ 规划审计工作 u?OyvvpH SJYy,F],V" Audit documentation: working papers IZ<d~ [y 审计文件:工作底稿 Ig9gGI, //SH=>w2 The work of others .
6wyu7oK 其他机构的文件 P1<Y7+n 6`KAl rH Rely on the work of experts >L\
>Th{o 依靠专家的工作 MwoU>+XB C~16Jj:v Rely on the work of internal audit t0[H_ 依靠内部审计工作 a3&&7n mSn> 3. Internal control q*^Y8s~3I 内部控制 X8F@U ^@ `MMh"# xN The evaluation of internal control systems dQ4VpR9|; 对内部控制系统的评估
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%OA *z2G(Uac Tests of control E0;KTcZi 控制测试 pEc|h*p8 B{\
cV-X$0 Substantive procedures (time, nature, extent) `m6>r9: 实质性程序(时间,性质,程度) NVEjUt/ %SV5PO@ Transaction cycles: revenue, purchases, inventory, etc. &<!
DNXQ 交易周期:收入,采购,库存等。 o80"ZU|= taS2b#6\+ A]fN~PR 4.Audit evidence 0?)U?=>]p 审计证据 8.-0_C*U; kB|jN~ Obtain sufficient, appropriate audit evidence ^DL}J>F9G 获取足够、适当的审计证据 w"s;R8 $T\W'WR> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations zEG6T * 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 s>=DfE-;" ]7qn&(] The audit of specific items P\;L#2n 审计的具体项目 `
u# ' tb^8jC Receivables: confirmation %9,: 应收帐款:确认 hdL/zW7] Yp_ L.TTb Inventory: counting, cut-off, confirmation of inventory held by third parties )ZxDfRjL 存货:数量,减值,第三方持有存货的确认 8]@)0q {r 8dg\_H_ Payables: supplier statement reconciliation, confirmation uFseO9F.2 应付帐款:供应商的申明一致,确认 V3%"
z r-M:YB Bank and cash: bank confirmation *R] Ob9X 银行存款和现金:银行的确认 %2 A-u 9FB[`} Auditing sampling 6jv_j[[ 审计抽样 Lu.D,oP 0GUm~zi1 5.Review
jwd{CN% 复核
#\)tz z uepL"%.@7| Subsequent events @Xb>GPVe#L 随后发生的事件 ]~A<Q{ p3YF r(::3TF%#q ;c;n.o.)/# 8${Yu Going concern b
R;Zc 持续关注 Hz6yy* -d8||X[ Management representations Ud8*yB 与管理层的交涉沟通 &`J?`l X p* Audit finalization and the final review: unadjusted differences p~xrl jP$ 审核定稿和最后审查:未经调整的差异 !(wH}ti _p`@/[(| r!7e:p JLO 6. Reporting _noQk3N 报告 >)IXc<"wq 学会计论坛bbs.xuekuaiji.com f YuM`O Appendix :<$IGzw}. 附录 0piBK=tE/ Audit procedure U~w g' 审计程序 X;?Z_3I:5