1. Assurance engagements and external audit
保证约定和外部审计 $u~*V /Nc)bF%gX Materiality, true and fair presentation, reasonable assurance z!M # 物质性,真实公平的描述,合理的保证 #<LJns\t
r>e1IG Appointment, removal and resignation of auditors xTU;rJV 审计人员的的任命、免职和辞职 q+znb'i-x &6^ --cc Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion A"B#t" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 xfF;u9$; yhkKakg,) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {RGQX"k 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 %G|Rb MP ?8w5tfN6t Engagement letter 3'Hz,qP 约定书(委托书) /Rf,Rjs n^q%_60H 2. Planning and risk assessment \0W0 o5c$ 规划和风险评估 y>#_LhTX- ^e]O-,UBk General principles ur:8`+"
( 一般原则 `;=-71Gn~ rB|1<jR Plan and perform audits with an attitude of professional skepticism f\rE{% 持专业的怀疑态度计划和执行审计工作 .
L9g*q/} }4g$aTc Audit risks = inherent risk ×control risk ×detection risk ih|;H:"^ 审计风险=内在风险×控制风险×检查风险
}[{9u#@# 7KHQ0 Risk-based approach cL<,]%SkE 基于风险的办法 bv;.6C(T< }rvX} Understanding the entity and knowledge of the business
_!_^B 了解商业的实质和知识 b^
STegz V'tqsKQ! Assessing the risks of material misstatement and fraud ~ulcLvm:i 评估材料错报和舞弊的风险 TI}a$I* V|hwT^h Materiality (level), tolerable error r#A*{4wz 重要性(级别),可容忍误差 EJP] E) 3-=AmRxW't Analytical procedures F( 4Ue6R 分析程序 QE8`nMf Kx?.g#>U; Planning an audit id588Y78 规划审计工作 J)^F 2FW"uYA;6 Audit documentation: working papers I94-#*~I 审计文件:工作底稿 mrq,kwM joDqv,iW8 The work of others Q 5hOVD% 其他机构的文件
Z4X, D`s ]bAVOKm- Rely on the work of experts _R(9O?;q 依靠专家的工作 SA#01}&p em95ccs'- Rely on the work of internal audit t 9t
'9 依靠内部审计工作 Go!{@xx> c^O&A\+; 3. Internal control J0
dY%pH# 内部控制 1
{5t. h-//v~V) The evaluation of internal control systems oY5`r)C7 对内部控制系统的评估 q`'"+` h
c:52pYf+ Tests of control -uu&{$ 控制测试 _-sFJi8B CPL,QVO9 Substantive procedures (time, nature, extent) 3;FV^V' 实质性程序(时间,性质,程度) FrUqfTi+W ZPY&q&R Transaction cycles: revenue, purchases, inventory, etc. h1"|$ 交易周期:收入,采购,库存等。 `a:3S@n(} kt0xR)gU L,.AY?)+7 4.Audit evidence ij|>hQC5i 审计证据 {NQCe0S+p Q-!gO Obtain sufficient, appropriate audit evidence REg
M 获取足够、适当的审计证据 ~#4FL<
W BVj(Q}f8 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9pPLOXr , 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 1<fW .Q) *sZH3: The audit of specific items !Vg=l[ 审计的具体项目 6bc\
)n` \EU^`o+ Receivables: confirmation x@QNMK.7 应收帐款:确认 >MKj~Ud RjH68=n Inventory: counting, cut-off, confirmation of inventory held by third parties `Oi#`lC\ 存货:数量,减值,第三方持有存货的确认 UlXxG| a$h^<D
^ Payables: supplier statement reconciliation, confirmation |IV7g*J89 应付帐款:供应商的申明一致,确认 f>$RR_ t$~'$kM)< Bank and cash: bank confirmation oPF]]Imu 银行存款和现金:银行的确认 gC7P o -|^)8 Auditing sampling b- e 审计抽样 Z\U r F0 ."=p\:^j* 5.Review
\y:48zd 复核 @&EIH,c |dbKK\ X9 Subsequent events +&S6se4 随后发生的事件 *!JB^5(H In?#?:Q@& Z]R#F0"U
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- nw%9Qw Going concern 'fGKRd|) 持续关注 '8\9@wzv wBwTJCX Management representations 1AN$s
与管理层的交涉沟通 DpvHIE:W _<{<b Audit finalization and the final review: unadjusted differences K0_gMi+bR 审核定稿和最后审查:未经调整的差异 GM'yOJo ^g|cRI_" _K!.TM+9 6. Reporting ~Ck OiWC0 报告 Jy%?"wn 学会计论坛bbs.xuekuaiji.com A"&<$5Q Appendix ni%)a 附录 .?Y"o3 Audit procedure _fu <`|kc 审计程序 wiZ