1. Assurance engagements and external audit
保证约定和外部审计 gT=RJB LL}b]B[ Materiality, true and fair presentation, reasonable assurance q@6Je(H 物质性,真实公平的描述,合理的保证 4hLv"R. x#0B
"{ Appointment, removal and resignation of auditors ZBf9Upg
审计人员的的任命、免职和辞职 `BGU F
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a)"$j; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion f|cF[&wo 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 q*36/I Fu/{*4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5"cYZvGkJ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 I,Z'ed.. WER\04%D\m Engagement letter C\d5t4s 约定书(委托书) (46S^* v."0igM
O 2. Planning and risk assessment Hrdz1:#6, 规划和风险评估 ,TdL-a5 gL
-\@4\wc General principles l*0`{R 一般原则 Ou'<9m!9 w-3 B~e Plan and perform audits with an attitude of professional skepticism NW=tZV Q<X 持专业的怀疑态度计划和执行审计工作 `J}-U\4F{ ,2y" \_ Audit risks = inherent risk ×control risk ×detection risk 1qgzb 审计风险=内在风险×控制风险×检查风险 Dn9AOi! (qky&}H Risk-based approach 4[$D3,A 基于风险的办法 } F; Nh7? &8^1:CcE Understanding the entity and knowledge of the business ~
""?: 了解商业的实质和知识 G"'[dL)N> Dqu][~oQ Assessing the risks of material misstatement and fraud C $r]]MSj 评估材料错报和舞弊的风险 U if61)+!i TzW1+DxM5 Materiality (level), tolerable error 6?X)' 重要性(级别),可容忍误差 TM1D|H
`Y5{opG7- Analytical procedures EgY yvS) 分析程序 m@W\Pic,j. w' gKE'c Planning an audit ]*Tnu98G} 规划审计工作 aRh1Q=^@(4 {q}#
Sq Audit documentation: working papers ~=pAy>oV 审计文件:工作底稿 g\n0v~T+
?V>\9?zb The work of others XM"{" 其他机构的文件 K#LG7faj ]PI|Xl Rely on the work of experts 01-n_ $b 依靠专家的工作 [Tq\K ^!^ :d5fU: Rely on the work of internal audit 5Tt%<#4 依靠内部审计工作 n~wNee !UV/p"CfX 3. Internal control -1>$3-ur~ 内部控制 KJf~9w9U \1p_6U7 The evaluation of internal control systems @}^eyS$|! 对内部控制系统的评估 p7YfOUo
k pJK}9p=4` Tests of control D#~S<>u@ 控制测试 =?, dX Q;
3v ]h_ Substantive procedures (time, nature, extent) M-B - 实质性程序(时间,性质,程度) WRWcB D}| 30s?u1 Transaction cycles: revenue, purchases, inventory, etc. {m&8Viq1
交易周期:收入,采购,库存等。 %](H?'H p^s k?E rLfhm
Ds%u 4.Audit evidence +-|D$@8S 审计证据 oiS>:de%tc GG}(*pOr Obtain sufficient, appropriate audit evidence #78P_{#! 获取足够、适当的审计证据 ppBIl6 t[.wx.y&0 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations njk1x 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 U;_b4S: LcA~ a<_ The audit of specific items l5m5H,` 审计的具体项目 --~m{qmy l/JE}Eg( Receivables: confirmation V`n;W6Q17 应收帐款:确认 y8{PAH8S ZL-YoMHc+_ Inventory: counting, cut-off, confirmation of inventory held by third parties #e!4njdM 存货:数量,减值,第三方持有存货的确认
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?8d7/KZO Payables: supplier statement reconciliation, confirmation B3P#p^ 应付帐款:供应商的申明一致,确认 W:8*Z8?7 CulU?-[i Bank and cash: bank confirmation Tu'/XUs;k 银行存款和现金:银行的确认 #0hX'8];(
B~/LAD_ Auditing sampling b$24${*' 审计抽样 eDm~B(G$ 6G<t1?_yD 5.Review
9 pGND]tIi 复核
fCMH<}w -bamNw>| Subsequent events CTbz?Kn 随后发生的事件 ^Fl6-|^~ myVV5#{ Y!kz0
([ J#0oL_xY# U[$KQEJYj Going concern ">n38:?R 持续关注 &~u=vuX %r<c>sFJN Management representations 6;lJs,I1w{ 与管理层的交涉沟通 <&?gpRK fC_dSM[{c Audit finalization and the final review: unadjusted differences Y=oj0(Q* 审核定稿和最后审查:未经调整的差异 Sv7_-#SW<( 0`KB|=> 3sk$B%a>Z 6. Reporting 4DVkycM 报告 JeR8Mb 学会计论坛bbs.xuekuaiji.com e#YQA Appendix 0,T'z, 附录 VK*2`Z1 Audit procedure \}ujSr#<