1. Assurance engagements and external audit
保证约定和外部审计 ?^F#}>C Vvw
Qz#S Materiality, true and fair presentation, reasonable assurance )p MZ5|+X 物质性,真实公平的描述,合理的保证 }31z
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Appointment, removal and resignation of auditors S?}@2[ 审计人员的的任命、免职和辞职 Uv6#d":f; 1R/=as,R Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :v k+[PzJ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7CGKm8T EiY i<Z_S Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]FLuiC 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 2'"$Y' 6 m5 \f Engagement letter <!\J([NM8 约定书(委托书) c FjC
##7, 2. Planning and risk assessment n_@YKz;8 规划和风险评估 `@{qnCNQ u OEFb General principles ^P-!pK* 一般原则 =>6Z"LD( 63QSYn,t Plan and perform audits with an attitude of professional skepticism DTdL|
x.{ 持专业的怀疑态度计划和执行审计工作 g]C+uj^ ?K7m:Dx Audit risks = inherent risk ×control risk ×detection risk 0\AYUa?RM 审计风险=内在风险×控制风险×检查风险 r4O*0Q_ nMcd(&`N Risk-based approach ZYBNS~Q 基于风险的办法 t-SGG{ apUV6h-v Understanding the entity and knowledge of the business S<Q6b_D 了解商业的实质和知识 J4te!, ru)%0Cyx Assessing the risks of material misstatement and fraud -5A@FGh 评估材料错报和舞弊的风险 ^HKxaW9W uJG^>B?`b Materiality (level), tolerable error ||7r'Q
重要性(级别),可容忍误差 G%anot K/Axojo Analytical procedures K:P gkc 分析程序 MC3XGnT#5 xYM!mcA Planning an audit bt#=p7W 规划审计工作 C,-V>bx g E/_=0t Audit documentation: working papers 2o/}GIKj 审计文件:工作底稿 F1?@tcr' D?]aYCT The work of others lXm]1
*< 其他机构的文件 &&[j/d}J SR~~rD|V Rely on the work of experts
hdN3r{ 依靠专家的工作 GVY_u@6 cX1"<f
D o Rely on the work of internal audit (XT^<#Ga 依靠内部审计工作 =bf-+gZD Q=~e| 3. Internal control <H)h+?&~d 内部控制 fCZbIt)Eh blaxUP: The evaluation of internal control systems tA@#SIw 对内部控制系统的评估 =g/K>B " I`<s < Tests of control vyqlP;K 控制测试 [F+lVb yXrFH@3
Substantive procedures (time, nature, extent) 0_qqBL.4 实质性程序(时间,性质,程度) Pp3tEZfE KWy4}7a@,s Transaction cycles: revenue, purchases, inventory, etc. ksm=<I"C 交易周期:收入,采购,库存等。 u-j$4\' *;+lF RIl%p~ 4.Audit evidence HnioB=fc 审计证据 |??uVA)\X l$d 4g?Z Obtain sufficient, appropriate audit evidence r6 ,5&`& 获取足够、适当的审计证据 E[2c`XFd8 rq}ew0&/
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Uh?SDay 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 !
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The audit of specific items %S.R@C[3 审计的具体项目 J9I!d.U u Dm=W36 Receivables: confirmation B4[onYU 应收帐款:确认 v?!x,H$Qd zWB>;Z} Inventory: counting, cut-off, confirmation of inventory held by third parties 398}a!XM 存货:数量,减值,第三方持有存货的确认 aQ]C`9k j3IxcG}f Payables: supplier statement reconciliation, confirmation o*I=6`j 应付帐款:供应商的申明一致,确认 RjSVa.x f]%$HfF@ Bank and cash: bank confirmation cL< 银行存款和现金:银行的确认
?$pp% }LDDm/$^} Auditing sampling N!/^s": 审计抽样 &`pd&U{S* sh:sPzQ%Jv 5.Review
W84JB3p 复核 ui YZk3 e<9IwS!/ Subsequent events VCNg`6!x 随后发生的事件 gG~UsA C:l
/% wb.47S8 ISa2|v;M &JtK<g Going concern [$;6LFs} 持续关注 Ngi$y>{Sq p_)V@7 Management representations dilRL, 与管理层的交涉沟通 w2YfFtgD, B;2os ^* Audit finalization and the final review: unadjusted differences
$3W[fC 审核定稿和最后审查:未经调整的差异 tO)mKN+
( UOy`N~\gh+ +i4S^B/8i 6. Reporting NK~j>>^;v 报告 l}5@6;} 学会计论坛bbs.xuekuaiji.com [- a2<E Appendix 9`$fU)K[Pl 附录 Tc T%[h! Audit procedure r|{h7' 审计程序 ] 0
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