1. Assurance engagements and external audit
保证约定和外部审计 _E3*; rlgp1>89 Materiality, true and fair presentation, reasonable assurance 2-FL&DE 物质性,真实公平的描述,合理的保证 <yBZsSj JW
(.,Ztm Appointment, removal and resignation of auditors 5EM(3eY ^q 审计人员的的任命、免职和辞职 ,'[0tl}8K 4;x{@Ln Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion u[})|x*N 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @a+1Ri`)
}PD?x4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior aH*)W'N? 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 }! x\qpA u`3J2,. Engagement letter e+j7dmGa 约定书(委托书) Bi9 S1p k68\ _ NUL 2. Planning and risk assessment J;HkR9<C 规划和风险评估 6Gwk*%sb
2/3,%5j_ General principles m\RU|Z 一般原则
\}Z5}~S 8A#qbBD Plan and perform audits with an attitude of professional skepticism 7']n_-fu 持专业的怀疑态度计划和执行审计工作 ^fa+3`> e<#t]V Audit risks = inherent risk ×control risk ×detection risk 'gI q_t|^ 审计风险=内在风险×控制风险×检查风险 zuwlVn "8>T Risk-based approach -W<x|ph
U 基于风险的办法 Kf/1;:^ x4Q*~,n Understanding the entity and knowledge of the business gs7h`5[es 了解商业的实质和知识 UiO%y W1fEUVj Assessing the risks of material misstatement and fraud p3`ND;KQ 评估材料错报和舞弊的风险 E<y0;l?H< e0Zwhz, Materiality (level), tolerable error @z[,w` 重要性(级别),可容忍误差 |uf{:U) '
,$Uw|N Analytical procedures MEf`&<t 分析程序 d e)7_pCF| VC$,Y Planning an audit ]?tC+UKb 规划审计工作 OeLM*Zi TrD2:N}dI Audit documentation: working papers v,Eqn8/O 审计文件:工作底稿 Q$u&/g3NvL YW9r'{(D(I The work of others sxc^n
aK0 其他机构的文件 #e)A qRi;[` Rely on the work of experts HmlE Cx 依靠专家的工作 -hL 0}Wy$N DD5S
R Rely on the work of internal audit ,t?c=u\5 依靠内部审计工作 +c'b=n9j $$'a 3. Internal control i;Y3pF0%P 内部控制 A)v!
{ V}=%/OY? The evaluation of internal control systems Q5Yy
\M 对内部控制系统的评估 1V?)T b~$B0o) Tests of control ^<u9I5? 控制测试 $U. >]i
d6RO2^ Substantive procedures (time, nature, extent) 4sJM!9eb[ 实质性程序(时间,性质,程度) <=O/_Iu
( *49({TD6` Transaction cycles: revenue, purchases, inventory, etc.
;&iZ{ 交易周期:收入,采购,库存等。 pX 4:WV (_2Iu%F <d*;d3gm 4.Audit evidence WxE^S ??| 审计证据 Dqxtc|vo 7tZvz `\ Obtain sufficient, appropriate audit evidence s}1S6*Cr 获取足够、适当的审计证据 nf%"7 y{dd 'J[
n}r Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations g#W/WKvM 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 UYw_k\ l( Y
U9dp The audit of specific items c>~q2_}W( 审计的具体项目 O\~/J/u
< NI<;L m Receivables: confirmation T{A5,85 应收帐款:确认 U<|hIv-& pYxdE|2j Inventory: counting, cut-off, confirmation of inventory held by third parties M'(4{4rC 存货:数量,减值,第三方持有存货的确认 (Ci{fY6` mQ$a^28=qR Payables: supplier statement reconciliation, confirmation "J.7@\^ h/ 应付帐款:供应商的申明一致,确认 0aWy!d j:Y1 Bank and cash: bank confirmation (7zdbJX 银行存款和现金:银行的确认 'c[|\M!u 3
1cC* Auditing sampling Q`0 k=< 审计抽样 O,D/&0 sJ3O ] 5.Review
@nNhW 复核 Hyn* O)q! !dcGBj Subsequent events {J[5 {]Je[ 随后发生的事件 C@P4}X0,= .dE2,9{Z =Rw-@*#l d*cAm$
USDqh437 Going concern _yH=w'8. 持续关注 ,suC`)R 8am/5o Management representations ,Oj
53w= 与管理层的交涉沟通 `A0trC3 BKJwM'~ Audit finalization and the final review: unadjusted differences zZh\e,* 审核定稿和最后审查:未经调整的差异 #q-7#pp 4k6,pt" k6(9Rw8bCk 6. Reporting G&DL)ePu]m 报告 Fx]}<IudA^ 学会计论坛bbs.xuekuaiji.com 9FKowF_8 Appendix ?c7}
v 附录 ,x]xtg? Audit procedure U%qE=u- 审计程序 M[}aQWT$v