1. Assurance engagements and external audit
保证约定和外部审计 11yS2D
Cd7d-'EQn Materiality, true and fair presentation, reasonable assurance &44?k: 物质性,真实公平的描述,合理的保证 :.\h.H; TC'^O0aZ_ Appointment, removal and resignation of auditors 9M-/{D^+< 审计人员的的任命、免职和辞职 _n<
@Jk~ UX<0/"0h Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion K+c>C
j}H 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 oRCD8b? eYRm:KC
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior F?TmOa0 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{ /
nHrN /ec~^S8X Engagement letter {{_,YO^w 约定书(委托书) 2c<phmiK J7rfHhz 2. Planning and risk assessment .DHRPel 规划和风险评估 YcBAW4B` r.zJ/Tk General principles =
t-503e.J 一般原则 Ehf{Kl
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|p=Y Plan and perform audits with an attitude of professional skepticism 3836Di:{ 持专业的怀疑态度计划和执行审计工作 R0mWVg
oz K3t^y`z Audit risks = inherent risk ×control risk ×detection risk rW3fd.;kss 审计风险=内在风险×控制风险×检查风险 Q /\Hc 5=Y\d,SS" Risk-based approach $rE_rZ+]=" 基于风险的办法 S b3@7^ U
z6XQskX Understanding the entity and knowledge of the business Yt;.Z$i , 了解商业的实质和知识 m,]M_y\u D<cHa | Assessing the risks of material misstatement and fraud \(bML#I 评估材料错报和舞弊的风险 v<Ux+-
:!Tb/1 Materiality (level), tolerable error lq!l{[Xp
重要性(级别),可容忍误差 {%b-~& F9 JEes'H}Y Analytical procedures nEm+cHHo? 分析程序 ,!4(B1@
#VEHyz 6P Planning an audit 1cdM^k 规划审计工作 D*j\gI 4m6E~_:F Audit documentation: working papers qcfLA~y 审计文件:工作底稿 Io&F0~Z;;( Sf\mg4, The work of others ~(`
iR xK 其他机构的文件 f"5vpU^5* cv["Ps#;`W Rely on the work of experts jM90
gPX>, 依靠专家的工作 6]^}GyM!
U{o0Posg Rely on the work of internal audit m.p{+_@M& 依靠内部审计工作 /^\6q"' 6l>$N?a 3. Internal control dg1h<]T"9 内部控制 3say&|kJ X@)5F 9 The evaluation of internal control systems v7/qJ9l 对内部控制系统的评估 S:Ne g!` K/jC>4/c/ Tests of control GV([gs 控制测试 dg4 QA_" o84!$2P+w Substantive procedures (time, nature, extent) x,z +l-y 实质性程序(时间,性质,程度) }CA oB::& n-{G19? Transaction cycles: revenue, purchases, inventory, etc. ,r{\aW@ 交易周期:收入,采购,库存等。 iFW)}_. A|8(3PiP AjK'P<:/ 4.Audit evidence *O|Z[> 审计证据 Cv|ya$}a k
Q~*iY Obtain sufficient, appropriate audit evidence Qe=!'u.nL 获取足够、适当的审计证据 'kK}9VKl Z*QsDS Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations hX]vZR&R 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 5TVDt 0Q=4{*:? The audit of specific items ZO+c-!%[( 审计的具体项目 [dL4u^]{ c?CjJ}-7 Receivables: confirmation |j
niI( 应收帐款:确认 b&Qj`j4]ZM -1~bWRYq Inventory: counting, cut-off, confirmation of inventory held by third parties iU\WV 存货:数量,减值,第三方持有存货的确认 4QZ -7_ o64&BpCK Payables: supplier statement reconciliation, confirmation !h{qO&ZH= 应付帐款:供应商的申明一致,确认 1+PLj[;jJ: {SW}S_ Bank and cash: bank confirmation t7("geN] 银行存款和现金:银行的确认 _U)DL=a' TDdFuO'}
Auditing sampling *?K3jy{ 审计抽样 ";cWK29\f XS]=sfN 5.Review
VC\43A,9 复核 |Z<NM#1 b,8W
| Subsequent events utC]GiR 随后发生的事件 <1VzQH!o ^S'}RZ*> $6T*\(;T@A .
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/ _H|x6X1- Going concern vDz)q 持续关注 iK1<4) T@uY6))>F Management representations ,L^eD>|j5 与管理层的交涉沟通 K>9]I97g' 6|t4\' Audit finalization and the final review: unadjusted differences [nxjPx9- 审核定稿和最后审查:未经调整的差异 s"<k)Xi ^_r8R__S: M;={] w@n 6. Reporting >sdj6^[+ 报告 #[C|%uq 学会计论坛bbs.xuekuaiji.com |_8-3 Appendix EX7cjQsml 附录 KD
*,u{v; Audit procedure oori t 审计程序 &Jv j@,>$d