1. Assurance engagements and external audit
保证约定和外部审计 ;?0_Q3IML a[q84[
OQ Materiality, true and fair presentation, reasonable assurance :*#rRQ>t 物质性,真实公平的描述,合理的保证 +e U`H[iu &j3`
)N Appointment, removal and resignation of auditors nlaG<L# 审计人员的的任命、免职和辞职 I=U+G
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c$gnUYD{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -<xyC8$^$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e"*BHvy F ]Qd{ '}+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ZOp^`c9~ 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 Jms=YLIAA hBjVe?{ Engagement letter j]>=1Rd0b( 约定书(委托书) DTPay1]6 Rl1$?l6Rf 2. Planning and risk assessment *vb ^N0P 规划和风险评估 K|US~Hgv I
|Z/`9T General principles L1rwIOgq^ 一般原则 !z?0 :Jg %06vgjOa ( Plan and perform audits with an attitude of professional skepticism F%Kp9I* 持专业的怀疑态度计划和执行审计工作 !Ri
r&gF vmvFBzLR Audit risks = inherent risk ×control risk ×detection risk V>B'+b+< 审计风险=内在风险×控制风险×检查风险 ln fm0 i =-8@ Risk-based approach sllzno2bU 基于风险的办法
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O"\nR:\ Understanding the entity and knowledge of the business '[Xl>Z[ 了解商业的实质和知识 3^XVQS*** kffZElV Assessing the risks of material misstatement and fraud oKRFd_r +
评估材料错报和舞弊的风险 k}HQq_Y(< La9r Materiality (level), tolerable error F;pQ \Y 重要性(级别),可容忍误差 D;
jK/2 '#A:.P Analytical procedures @ ICbKg: 分析程序 y+A{Y JD ]OIh Planning an audit ./7v",#*.' 规划审计工作 \-c#jo.$8 PyFj@n Audit documentation: working papers &+G;R 审计文件:工作底稿 k1#5nYN. '#W_boN The work of others mB`D}g$ 其他机构的文件 Yy hny[fa9 1q]&7R Rely on the work of experts tFiR!f) 依靠专家的工作 Ig9d#c
f TO+ZTRqf Rely on the work of internal audit 3 z=\.R 依靠内部审计工作 \_9rr6^" x,\!DLq:p 3. Internal control #uKWuGz] 内部控制 _f|/*.
@Q %'0&ElQ The evaluation of internal control systems *T1~)z}j< 对内部控制系统的评估 W$'0Dc B?3juyB`-- Tests of control 3;l "
=#5 控制测试 5kn+
>{jh` Xm|ib%no Substantive procedures (time, nature, extent) B.*"Xfr8 实质性程序(时间,性质,程度) LG&5VxT=,< #ib^Kg Transaction cycles: revenue, purchases, inventory, etc. J{tVa(. 交易周期:收入,采购,库存等。 MMgx|" gu<V(M\ C
) ?uE' 4.Audit evidence [7.agI@= 审计证据 =|,A%ZGF$ j5^-.sEEw Obtain sufficient, appropriate audit evidence +s~.A_7) 获取足够、适当的审计证据 3D_"yZ
`WnQ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations DP*@dFU" 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 k ZxW"2 ,E}$[mHyjz The audit of specific items \$pkk6Q3,w 审计的具体项目 opD-vDa h V!&P(YO: Receivables: confirmation si(cOCj/ 应收帐款:确认 v{y{sA wf9z"B Inventory: counting, cut-off, confirmation of inventory held by third parties /g76Hw>H 存货:数量,减值,第三方持有存货的确认 p/*"4-S FN?3XNp. Payables: supplier statement reconciliation, confirmation 9M'DC^x*T 应付帐款:供应商的申明一致,确认 ,@.EpbB IzUo0D*@ Bank and cash: bank confirmation eW50s`bKY 银行存款和现金:银行的确认 re`t ]gzb *7RvHHf Auditing sampling 3ZojE ux` 审计抽样 F8=nhn :E'P7A
5.Review
A,#2 ^dR 复核 }ZzLs/v%X r}
W2 Ak\ Subsequent events CS@&^SEj 随后发生的事件 T)SbHp Y !#}7{ F,T~\gO5, Eju~}:Lo :2y"3azxk Going concern d8OL!Rk 持续关注 \#6Fm_b]u $$1qF"GF Management representations d,9`<1{9 与管理层的交涉沟通 &y\sL"YL! AGq>=av
v Audit finalization and the final review: unadjusted differences HOZRYIQB 审核定稿和最后审查:未经调整的差异 ,Z~;U T):SGW P8I*dvu _ 6. Reporting = yXs?y" 报告 2UadV_s+s 学会计论坛bbs.xuekuaiji.com &.N$ Appendix 0rE(p2
附录 L?RF;jf Audit procedure 50~K,Jx6B 审计程序 Q6'nSBi:A_