1. Assurance engagements and external audit
保证约定和外部审计 CqK#O'\ |SKG4_wGe Materiality, true and fair presentation, reasonable assurance 3^>a TU<Z 物质性,真实公平的描述,合理的保证 "H<#91^| #J724` Appointment, removal and resignation of auditors xc.D!Iav 审计人员的的任命、免职和辞职 c8tC3CrKp= wg<|@z5 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion W'h0Zg 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 uhB!k-ir {@__%=`CCS Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior I0+wczW,^ 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 s}9tK(4v v9m;vWp Engagement letter Xj~EVD 约定书(委托书) _G #"B{7 VHr7GAmU 2. Planning and risk assessment (%y c5+f! 规划和风险评估 `
(/saq* Y{vwOs General principles 7'i#!5 一般原则 F(9
Y/UXH #0hNk%X= Plan and perform audits with an attitude of professional skepticism ,GkW. vEU 持专业的怀疑态度计划和执行审计工作 ikN!u
t e ]o'i;I Audit risks = inherent risk ×control risk ×detection risk ^y0C5Bl; 审计风险=内在风险×控制风险×检查风险 !L.
K)9I R{uJczu Risk-based approach 3*$9G)Ey 基于风险的办法 rjHIQC C ct4 [b| Understanding the entity and knowledge of the business }?]yxa ~ 了解商业的实质和知识 uO@3vY',n k\sM;bCv7 Assessing the risks of material misstatement and fraud Secq^#]8 评估材料错报和舞弊的风险 .um&6Q=2< MiH}VfI Materiality (level), tolerable error XL
PpxG 重要性(级别),可容忍误差
hMeqs+ wK'! xH^ Analytical procedures BBR"HMa4 分析程序 $@_t5?n``F !\-4gr?`! Planning an audit u}}9j&^Xa 规划审计工作 guOSO@ XQ3* Audit documentation: working papers G/z\
^Q 审计文件:工作底稿 >$naTSJq 3<Z'F}lg The work of others /ggkb8<3 其他机构的文件 6UW:l|}4#2 9#&W!f*qO| Rely on the work of experts
t'Eb#Nup3 依靠专家的工作 w^])( ^{*f3m/ Rely on the work of internal audit O5qW
*r' 依靠内部审计工作 ^0~c7`k`V )?B~64N,+ 3. Internal control B3dA%\' 内部控制 p2x1xv 8pk#sJ51
The evaluation of internal control systems lH)em.# 对内部控制系统的评估 O~h94 B` b
H"}w$!>r Tests of control kOAY@a 控制测试 j!x<QNNX =@JS88+ Substantive procedures (time, nature, extent) +[whh 实质性程序(时间,性质,程度) jF2[bzY4 Y@]);MyL Transaction cycles: revenue, purchases, inventory, etc. J3~hzgY 交易周期:收入,采购,库存等。 9^PRX j,=*WG )WVItqQKV 4.Audit evidence AhvvuN$n% 审计证据 -@SOo"P uNe}"hs Obtain sufficient, appropriate audit evidence ,@Fgr(?'`> 获取足够、适当的审计证据 _{e&@d 0R
@g( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations *D?((_+ 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 r(:
8!=~K 3>Q@r>c The audit of specific items hdd>&?p3 审计的具体项目 @7@e`b? e&$p-0DmT| Receivables: confirmation s(AJkO'` 应收帐款:确认 MSZ!W(7,<
Gla@l< Inventory: counting, cut-off, confirmation of inventory held by third parties Z|ZBKcmg 存货:数量,减值,第三方持有存货的确认 I9}+(6 )L |tn Payables: supplier statement reconciliation, confirmation 0)d?Y 应付帐款:供应商的申明一致,确认 w"cM<Ewu Op
v1B2 Bank and cash: bank confirmation CAUijMI@ 银行存款和现金:银行的确认 :be:-b%K 8jy-z"jc Auditing sampling rIeM+h7W n 审计抽样 K??1,I ,IIZX
l@ 5.Review
w]};0v&\~s 复核 9&jQ
35 IQ3n@ Subsequent events
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XW8 随后发生的事件 HEBqv+bG jg[5UTkcs 4~O6$;!|~ LthGZ|> )xB$LJM8 Going concern =op`fn% 持续关注 u_N\iCYp aZ`<PdA Management representations %_R$K#T^, 与管理层的交涉沟通 Hqvc7 -c6 Yeqvv
Audit finalization and the final review: unadjusted differences 2;:lK" : 审核定稿和最后审查:未经调整的差异 XwcMt r* 4P|$LkI jCzGus!rM 6. Reporting ^J8uhV;w 报告 $+Vmwd; 学会计论坛bbs.xuekuaiji.com }6).|^]\' Appendix eS
l]8BX_ 附录 ?*[\UC Audit procedure DU;[btK> 审计程序
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