1. Assurance engagements and external audit
保证约定和外部审计 #"?pY5 (" surNJ,) Materiality, true and fair presentation, reasonable assurance /'E[03I~ 物质性,真实公平的描述,合理的保证 d!}oS<6 V=th-o3[ Appointment, removal and resignation of auditors ?6nB=B)/ 审计人员的的任命、免职和辞职 {^(uoB C/ j}s/)}n| Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
N-&ZaK 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 D)DD 6 )"hd" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <_Z.fdUA 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 |r,})o> jb,a>9]p Engagement letter T0"nzukd 约定书(委托书) v_pe=LC{-e iWC}\&i 2. Planning and risk assessment j[FB*L1!D 规划和风险评估 ;~djbo0,X JhwHsx/ General principles }!> \Ja<\ 一般原则
Lk@+iHf `GY3H3B Plan and perform audits with an attitude of professional skepticism XTk
:lzFH 持专业的怀疑态度计划和执行审计工作 0*tnJB k\;D;e{ Audit risks = inherent risk ×control risk ×detection risk 67&Q<`V1*q 审计风险=内在风险×控制风险×检查风险 ~6Fh
,S1? $BgaLJs/O Risk-based approach y7CO%SA 基于风险的办法 |6DJ5VFzD ]v),[]Xs Understanding the entity and knowledge of the business ';8 ,RT
e 了解商业的实质和知识 W94 u7a +;,J0,Yn Assessing the risks of material misstatement and fraud );TB(PQsBT 评估材料错报和舞弊的风险 S{8-XiL, );}M"W8 Materiality (level), tolerable error LVm']_K(f 重要性(级别),可容忍误差 O-)[!8r F%&lM[N% Analytical procedures @ NL<v-t 分析程序 N~IAm:G}[ ,Nhv#U<$
Planning an audit %saP>]o 规划审计工作 eN
</H.bm] |Z2_W/ Audit documentation: working papers z;e@m2.IM 审计文件:工作底稿 2Q]W iHf):J?8
y The work of others ^W%F?#ELN2 其他机构的文件
:E|Jqi \ islHtX
VE Rely on the work of experts SFtcO 依靠专家的工作 4guR8 elM N}NKQ]= Rely on the work of internal audit &[j9Up' 依靠内部审计工作 w6h83m
3 cC/32SmY4 3. Internal control l/B+k 内部控制 J(!=Dno bx{njo1Mr The evaluation of internal control systems
dZf1iFCP 对内部控制系统的评估 4:Ju|g]O }Rh%bf7, Tests of control cpw=2vnD 控制测试 _=`DzudE X[$|I9
Substantive procedures (time, nature, extent) i%<NKE;v7m 实质性程序(时间,性质,程度) YIZu{
*q,nALs Transaction cycles: revenue, purchases, inventory, etc. 2vG
X\W%3 交易周期:收入,采购,库存等。 &nVekE:! D*VO;?D 40`Qsv0# 4.Audit evidence [bX^_ Y 审计证据 p<0=. ~ +]-'{%-zK Obtain sufficient, appropriate audit evidence )eZ}Kt+ 获取足够、适当的审计证据 f_LXp$n 09P2<oFLn Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations fH_l2b[-3@ 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 ._A4: <"`f!k#[ The audit of specific items PZ'|) 审计的具体项目 "[fPzIP9 N TDmOS\, Receivables: confirmation K
re*~ " 应收帐款:确认 xh
ho{ NKB["+S< Inventory: counting, cut-off, confirmation of inventory held by third parties \h s7>5O^K 存货:数量,减值,第三方持有存货的确认 '-n
Iy$> xZ%3e
sp Payables: supplier statement reconciliation, confirmation ZlE=P4`X: 应付帐款:供应商的申明一致,确认 j x< <h_j '~f*O0_ Bank and cash: bank confirmation >d"\ 银行存款和现金:银行的确认 6(htpT%J \8\TTkVSq Auditing sampling A['(@Bz#7~ 审计抽样 VSCKWYy L>WxAeyu1K 5.Review
|E$q S)y 复核 lH/"47 yil5aUA Subsequent events A/}[Z\C 随后发生的事件 *&]8rm{ 5eFt
cK ^qBm%R( x5smJ__/ ;O~FiA~`c Going concern :@E^oNKa0 持续关注 -"2 t^Q aL;zN%Tw Management representations U1/ww-!Z 与管理层的交涉沟通 | a
i#rU be_h
uZ Audit finalization and the final review: unadjusted differences yV L >Ie/ 审核定稿和最后审查:未经调整的差异 d Efk~V\
#n.v#FyNx &"T7K
Xx 6. Reporting GyxLzrp 报告 E#tfCM6 学会计论坛bbs.xuekuaiji.com ~p{YuW[e Appendix !nsr( 7X2 附录 uX{g4#eG Audit procedure 4$N,|bt 审计程序 ngd4PN>{4