1. Assurance engagements and external audit
保证约定和外部审计 k(tB+k!vH\ %pWJ2J@ Materiality, true and fair presentation, reasonable assurance ~]no7O4 物质性,真实公平的描述,合理的保证 =e
1Q>~ ?glx8@ Appointment, removal and resignation of auditors kuBtPZ 审计人员的的任命、免职和辞职 bA0H uP
cx6X3] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <(TAA15Xol 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 J
?aJa F$4=7Njv Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `K0.6i [p 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 ]U~{?K'g@j x])j]k Engagement letter xcl;~"c* 约定书(委托书) 82r{V:NCK) $#/8l58 2. Planning and risk assessment g,*fpk 规划和风险评估 fA?Wf[`x "i&n;8?Y General principles Pl|I{l*o(` 一般原则 `lm '_~=`& 'bZw-t!M@ Plan and perform audits with an attitude of professional skepticism
h8p{ 持专业的怀疑态度计划和执行审计工作 COW
lsca ,0HID:& Audit risks = inherent risk ×control risk ×detection risk }Gb^%1%M 审计风险=内在风险×控制风险×检查风险 `ba<eT':
i)cG Risk-based approach WSeiW 基于风险的办法 B^/Cx @o@SU"[?_ Understanding the entity and knowledge of the business q4@+Pi) 了解商业的实质和知识 8KP sX>|Y3S\U Assessing the risks of material misstatement and fraud dUn]aS 评估材料错报和舞弊的风险 7 v3%dCvf JSh'iYJ. Materiality (level), tolerable error O*/Utl 重要性(级别),可容忍误差 4
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]u Analytical procedures xPT$d,~" 分析程序 nx`W!|g$` ;1,#rTs Planning an audit h\)ual_r[j 规划审计工作 j;Lp@~M ]+^4Yq>2 Audit documentation: working papers ?OO !M 审计文件:工作底稿 <;+QK=f N
J}xqg The work of others b0%#=KMi 其他机构的文件 `+KLE(]vyH hI<$lEB Rely on the work of experts yYk?K<ou 依靠专家的工作 @ohJ' o'P[uB/ Rely on the work of internal audit 3e;K5qSeo/ 依靠内部审计工作 b1e)w?n :/Y4I)' 3. Internal control M tDJ1I% 内部控制 s5d[sx
RKs_k`N0 The evaluation of internal control systems uWXxK"J. 对内部控制系统的评估 ]%Whtj.,x7 pek5P4W_ Tests of control N9F
u 控制测试 CS"k0V44}
b;mpZ|T. Substantive procedures (time, nature, extent) y(K:,CI 实质性程序(时间,性质,程度) #eI`l`} T5-'|+ Transaction cycles: revenue, purchases, inventory, etc. oFGgr2Re 交易周期:收入,采购,库存等。 giddM2
' -cXVkH{ p_3VFKq>0 4.Audit evidence cz>`$Zz 审计证据 Mr K?,7*Xi +w3k_^X9c Obtain sufficient, appropriate audit evidence b{e|~v6& 获取足够、适当的审计证据 vs.}Bou] W9SEYkg Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4~:D7",Jn 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 zpxyX| c*>SZ'T\ The audit of specific items A56aOI= 审计的具体项目 f7]C1!] [;INVUwG^ Receivables: confirmation O~#OVFJ9= 应收帐款:确认 ^yF2xJ)9- @2$iFZq~ Inventory: counting, cut-off, confirmation of inventory held by third parties TlBu3z'P 存货:数量,减值,第三方持有存货的确认 MdNV3:[ \ T^ah'WmNw Payables: supplier statement reconciliation, confirmation $0E_4#kwB 应付帐款:供应商的申明一致,确认 L@5g#mSl PmE2T\{s! Bank and cash: bank confirmation P\|i<Ds_M 银行存款和现金:银行的确认 0l %|2}a RE:$c!E! Auditing sampling {5:V
h
W} 审计抽样 /`VtW$9- (V~PYf% 5.Review
nxYp9,c" 复核 Rh#TR" {~d8_%:b Subsequent events o[eIwGxZ 随后发生的事件 fL1EQ) ODqWXw# (hX}O> 5/{gY{ )wYbcH Going concern "Q@ZS2;A 持续关注 vV9q5Bj: SA$1rqU= Management representations jG3i
)ALx 与管理层的交涉沟通 |2~fOyA+ ddD $ 4+ Audit finalization and the final review: unadjusted differences ;yH1vX 审核定稿和最后审查:未经调整的差异 w,FOq?j^k @oL<Ioh S}*%l)vfR 6. Reporting %sLij* 报告 lTv_%hUp 学会计论坛bbs.xuekuaiji.com rj].bGQ,+ Appendix Q:B : 附录 0SziTM Audit procedure V qW(S1w 审计程序 *m sW4|=^2