1. Assurance engagements and external audit
保证约定和外部审计 OfGMeN6 7nAB^~)6l Materiality, true and fair presentation, reasonable assurance |/-H:\5 物质性,真实公平的描述,合理的保证 Y-Gqx d@-bt s&3 Appointment, removal and resignation of auditors V8.o}BWY 审计人员的的任命、免职和辞职 A~Ov( 'm,3znX!c Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion fB3W} dr 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 UFy"
hJchO jN43vHm\Y9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior qXJBLIG 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 {\+!@? 4=E9$.3a Engagement letter w8df-]r 约定书(委托书) .A`Q! Una7O] 2. Planning and risk assessment B&E qd 规划和风险评估 ]N+(SU yBwgLn General principles -_RMiGM?T 一般原则 _Hn-bp[?> i?&g;_n^ Plan and perform audits with an attitude of professional skepticism HG/`5$L
+} 持专业的怀疑态度计划和执行审计工作 <k0$3&D Z&!5'_9{V Audit risks = inherent risk ×control risk ×detection risk P=%'2BQ{{ 审计风险=内在风险×控制风险×检查风险 #PpmR_IX ^%V^\DK Risk-based approach El$yM.M" 基于风险的办法 kFlq@['U MwN.Ll Understanding the entity and knowledge of the business ,dM}B- 了解商业的实质和知识 .6m%/-whS "[ 091 < Assessing the risks of material misstatement and fraud U!rhj&n 评估材料错报和舞弊的风险 O*dN+o YVMwb@| Materiality (level), tolerable error ?,J'3nZ' 重要性(级别),可容忍误差 G
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;wj= Analytical procedures (c<MyuWb 分析程序 l H@hV k<098F Planning an audit M}]E,[ 规划审计工作 YM*{^BXp qd=&*? Audit documentation: working papers Vnu*+ 审计文件:工作底稿 M7|k"izv ahno$[ The work of others -Q6njt& 其他机构的文件 Ydw04WEJ
1/O7KR`K Rely on the work of experts 2aef[TY 依靠专家的工作 s3sAw~++ bcp+7b(IB Rely on the work of internal audit 38Q>x 依靠内部审计工作 a&3pPfC }i7Gv K<[: 3. Internal control Ka|WT|1 内部控制 9%i|_c}
'+6SkZ The evaluation of internal control systems nwOT%@nw 对内部控制系统的评估 A.@S>H'P
OaeGukhX& Tests of control &R\t<X9 n 控制测试 U,?[x2LF 7$8YBcZ6 Substantive procedures (time, nature, extent) Cy'0O>v5 实质性程序(时间,性质,程度) G1t{a: |;XkU`G Transaction cycles: revenue, purchases, inventory, etc. i /j
DwA 交易周期:收入,采购,库存等。 rq;Xcc FwB}@)3 KiXRBFo 4.Audit evidence g]sc)4 审计证据 1$&(ei]*: K+=cNC4B Obtain sufficient, appropriate audit evidence IUt/V^ 获取足够、适当的审计证据 z?NMQ8l|:6
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&Oz!TQ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations n&? --9r 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 +j*h bG= a^U)2{A*f The audit of specific items ?Vy%<f$ 审计的具体项目 j
F5Y-CX |yqL0x0\l Receivables: confirmation hG~TqH^}B 应收帐款:确认 {tq.c9+!d C5q
n(tv Inventory: counting, cut-off, confirmation of inventory held by third parties ;7jszs.6% 存货:数量,减值,第三方持有存货的确认 yfq Vx$YL k,p:!S(bl Payables: supplier statement reconciliation, confirmation f,Z*o 应付帐款:供应商的申明一致,确认 i%M6$or pX5#!)
Bank and cash: bank confirmation R^DZ@[\iV 银行存款和现金:银行的确认 7+!4pf T1\LS*~! Auditing sampling ZtS>'W8l 审计抽样 ?AMn>v Ka EL* 5.Review
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^D< 复核 /I`AwCx =;hz,+ Subsequent events 4 f)B@A- 随后发生的事件 |ia#Elavo P2U^%_~ ~F gxhK2+ d) i:-#Q Q L0 Going concern {5%u G2g 持续关注 S!'Y:AeD& 7gX#^YkE+k Management representations Ol%KXq[ 与管理层的交涉沟通 reBAxmt })v`` + Audit finalization and the final review: unadjusted differences M>eMDCB\ 审核定稿和最后审查:未经调整的差异 <_o).hE{ 16J"QUuG mE|?0mRA % 6. Reporting }Kt`du= 报告 V8Lp%*(3 学会计论坛bbs.xuekuaiji.com MmI[
: Appendix G+?Z=A:T8 附录 y\?T%g Audit procedure xaPaK- 审计程序 zJ"`40V*;