1. Assurance engagements and external audit
保证约定和外部审计 "$pbK: k||dX(gl Materiality, true and fair presentation, reasonable assurance ?5J>]: +ZZ 物质性,真实公平的描述,合理的保证 D|ra ;d 4EmdQn Appointment, removal and resignation of auditors QO^V@"
N 审计人员的的任命、免职和辞职 Qj|rNeM_ h8X[*Wme Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion v>j,8E 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,H%[R+) h3-^RE5\`S Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior m2"wMt"*V 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 UI"UBZZ$ k%X
$@NP Engagement letter 6VVxpDAi: 约定书(委托书) tGU~G& 6aOyI;Ux 2. Planning and risk assessment ~_Fx2T:X
规划和风险评估 ,n[<[tkCR {@F'
BB\ General principles z~3GgR"1d 一般原则 ;S
\s&. u :9av]Yv& Plan and perform audits with an attitude of professional skepticism 0G6aF" 持专业的怀疑态度计划和执行审计工作 ]E$NJq| QkC*om'/! Audit risks = inherent risk ×control risk ×detection risk BGxwPJd 审计风险=内在风险×控制风险×检查风险 2Z%n
"z68 U[02$gd0l Risk-based approach c?e-2Dp( 基于风险的办法 qxDMDMN
/]^Y\U ^ Understanding the entity and knowledge of the business Li]96+C$} 了解商业的实质和知识 1Y*k"[?dW f;Oh"Yt Assessing the risks of material misstatement and fraud ;N?(R\*8 评估材料错报和舞弊的风险 &l3(+4Sh G;flj}z Materiality (level), tolerable error 1Acs0`3 重要性(级别),可容忍误差 rhcax%Cd vi
*A5 Analytical procedures ]J'TebP=L5 分析程序 B{R [z%Y ch:rAx Planning an audit :\JCxS=EW 规划审计工作 V:'F_/&X? "~0`4lo:Xo Audit documentation: working papers h x&"f e 审计文件:工作底稿 p]EugLEmG ) WbWp4 The work of others {0w2K82 其他机构的文件 eA86~M?<o ||>4XDV# Rely on the work of experts )ds]fvMW]N 依靠专家的工作 Yj1|]i5b xYCJO(& Rely on the work of internal audit %jy$4qAf% 依靠内部审计工作 @B(oq1i@ $BMXjXd} 3. Internal control 'E9{qPLk( 内部控制 EW(bM^dk} 3 a.!9R> The evaluation of internal control systems bf0,3~G,P 对内部控制系统的评估 T>'O[=UWh p|.5;)%| Tests of control On}1&!{1] 控制测试 V%s7*`U :\P@c(c{^C Substantive procedures (time, nature, extent) 9Z!n!o7D 实质性程序(时间,性质,程度) 05R"/r* U,#x\[3!Jt Transaction cycles: revenue, purchases, inventory, etc. fMg9h9U 交易周期:收入,采购,库存等。 HzGwO^tbK KCyV |,+n Z8ea)_{# 4.Audit evidence 0|FxSc
审计证据 Rtz~:v% &&9|;0< Obtain sufficient, appropriate audit evidence }W8A1-UF 获取足够、适当的审计证据 h;jO7+W
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QU) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations s{Qae=$Q 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 [oVM9Q H5x7)1
Ir| The audit of specific items m%`YAD@2z 审计的具体项目 >-I <`y-H 7/IL"
D Receivables: confirmation B#S8j18M 应收帐款:确认 K 77iv JkJ
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Eu Inventory: counting, cut-off, confirmation of inventory held by third parties XqmB%g( 存货:数量,减值,第三方持有存货的确认 7j\^h2 t<Yi!6 Payables: supplier statement reconciliation, confirmation E
SRj<p%W 应付帐款:供应商的申明一致,确认 #j~FlY5 dYrgL3' Bank and cash: bank confirmation z;>$["t]6 银行存款和现金:银行的确认 bwXeEA@{ qX-ptsQ Auditing sampling '-%1ILK$3r 审计抽样 _J!^iJ (L*GU 7m; 5.Review
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O = Subsequent events ^<OYW|q?\r 随后发生的事件 w li cuY? =:s`C,l.4 9-c3@>v +
Umsr [j0[c9.p[ Going concern T ?[28| 持续关注 8D )nM| H:c5
q0O^x Management representations Z&n[6aV'F 与管理层的交涉沟通 D!o[Sm}JO[ GJ*IH9YR Audit finalization and the final review: unadjusted differences
juOStTq< 审核定稿和最后审查:未经调整的差异 {Ge{@1 #-'`Ybw V6][*.i!9 6. Reporting h
~ k<" 报告 ,>-D xS 学会计论坛bbs.xuekuaiji.com AabQ)23R2 Appendix Zt!# KSF7% 附录 Czjb.c:a.Y Audit procedure %VO+\L8Fs 审计程序 ZG^<
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