1. Assurance engagements and external audit
保证约定和外部审计 =:D aS`~V {LX.iH
9}l Materiality, true and fair presentation, reasonable assurance XEn*?.e 物质性,真实公平的描述,合理的保证 M7+nW ; e% `VKf3&|<A Appointment, removal and resignation of auditors ?47@o1 审计人员的的任命、免职和辞职 ZZcEt gN24M
3{C Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^&bRX4pYo 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Swp;HW7x @?=|Y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -:30:oq 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 43={Xy r`AuvwHPs[ Engagement letter M@4UGM`J 约定书(委托书) :!5IW?2 [|P!{?A43| 2. Planning and risk assessment BYs-V: 规划和风险评估 }
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3B56K General principles vFE;D@bz: 一般原则 *c%oN
| j7sKsbb Plan and perform audits with an attitude of professional skepticism .q[SI$qO/ 持专业的怀疑态度计划和执行审计工作 :T]o)
1WY/6[ Audit risks = inherent risk ×control risk ×detection risk tj
Gd ) 审计风险=内在风险×控制风险×检查风险 Fx5d:!]:$? 356>QW'm Risk-based approach #{
k|I$ 基于风险的办法 G
16!eDMt l5\"9 ,< Understanding the entity and knowledge of the business 3l3+A+n 了解商业的实质和知识 Z9575CI< ua5OGx Assessing the risks of material misstatement and fraud d+X}cq=
评估材料错报和舞弊的风险 -8r ==/n(LBD Materiality (level), tolerable error "Lh 重要性(级别),可容忍误差 ,}xbAA# &V7>1kD3 Analytical procedures 2JmZ{
分析程序
z"DkFvA /w]&t\]* Planning an audit Rq~t4sA: 规划审计工作 Pw@olG'Ah V 'X;jC Audit documentation: working papers _SZ5P>GIU 审计文件:工作底稿 Io2mWvu?5 .BO< The work of others 8 _d-81Dd 其他机构的文件 nzX@:7g U},=LsDsW4 Rely on the work of experts J
NC 依靠专家的工作 ,pq{& A 92dF`sv Rely on the work of internal audit w W$(r- 依靠内部审计工作 ,]Zp+>{
g"Qh]: 3. Internal control e=/&(Y 内部控制 ,/&Zw01dGN =A[5=
k> The evaluation of internal control systems Qq0l*)mX 对内部控制系统的评估 (}!C4S3# km:
nE: | Tests of control F5gObIJtuY 控制测试 _-cK{ TTI81:fku Substantive procedures (time, nature, extent)
tUE'K.- 实质性程序(时间,性质,程度) tPuut\ee 3Rl,GWK Transaction cycles: revenue, purchases, inventory, etc. ]_*S~'x 交易周期:收入,采购,库存等。 h`MdKX$ IGj`_a
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<n 4.Audit evidence p4X{"Z\mn 审计证据 ,<ya@Fi{
9w;?- Obtain sufficient, appropriate audit evidence TbE:||r?^ 获取足够、适当的审计证据 4cCF\&yU Az*KsY{/r Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations i4Z4xTn 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 /k:$l9C[ Sm3u /w! The audit of specific items x.DzViP/ 审计的具体项目 +1{fzb>9_ z>vtE
V)) Receivables: confirmation X=p"5hhfn 应收帐款:确认 M<8ML!N0;t 8IY19>4'5J Inventory: counting, cut-off, confirmation of inventory held by third parties EU`
T6M 存货:数量,减值,第三方持有存货的确认 &m{'nRU}c 1]4^V7y Payables: supplier statement reconciliation, confirmation ~o15#Pfn/ 应付帐款:供应商的申明一致,确认 X} JOX9pK b
^V'BC3 Bank and cash: bank confirmation gp< =Gmd 银行存款和现金:银行的确认 *:_~Nn9_R;
7
Yv!N Auditing sampling 2P~)I)3V 审计抽样 9zKBO* p` 9q4_j 5.Review
H:oQ 复核 -6E K#!+ z%"Ai)W/{ Subsequent events E'dX)J9e$/ 随后发生的事件 k
khE}qSD Px4/O~bLk #1Z7R/ a5wDm z: G}>fk5 Going concern sB7" 0M 持续关注 rFd@mO a1x7~)z>zi Management representations Y)p4]>lT+8 与管理层的交涉沟通 .|]IwyD
& zNtq"T [ Audit finalization and the final review: unadjusted differences LdWc
X`K 审核定稿和最后审查:未经调整的差异 9D4-^M:a emWGIo >!BFt$sd 6. Reporting n9}RW;N+u 报告 h`?k.{})M 学会计论坛bbs.xuekuaiji.com L$JI43HZ Appendix R^{xwI 附录 /7p>7q9g Audit procedure Di.;<v#FL 审计程序 G(OFr2M