1. Assurance engagements and external audit
保证约定和外部审计 Mf
*qr9* h3:,Gbyap Materiality, true and fair presentation, reasonable assurance ql4T@r3l}3 物质性,真实公平的描述,合理的保证 F,D& L]VK9qB Appointment, removal and resignation of auditors _+{
s^n= 审计人员的的任命、免职和辞职 o]nQo?! * n[6H Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4e:hKv,+4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 y`N1I vw3W:TL Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :+6m<?R)T 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 B<)(7GTv7" q"Xls( Engagement letter >A)he!I 约定书(委托书) !>+
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/ \KEL.}B9E 2. Planning and risk assessment A
kF1Hj 规划和风险评估 *D'VW{ ^,X+
n5q;m General principles XH. _Z 一般原则 eY-$hnUe
8'YL!moG| Plan and perform audits with an attitude of professional skepticism V}(%2W5X+ 持专业的怀疑态度计划和执行审计工作
V=c&QPP { sZrI5 Audit risks = inherent risk ×control risk ×detection risk hOq1"kL 审计风险=内在风险×控制风险×检查风险 !87ebo G0^PnE0- Risk-based approach u]}Xq{ZN 基于风险的办法 *8Lym,] cx02b-O Understanding the entity and knowledge of the business # WxH 了解商业的实质和知识 Uq&|iB#mF sC#Ixq'ls7 Assessing the risks of material misstatement and fraud iU3co|q7 评估材料错报和舞弊的风险 o;O_N^_W []Z6<rC| Materiality (level), tolerable error LR^b?.#> 重要性(级别),可容忍误差 }vL[N~5\ MF1u8Yl:0 Analytical procedures .OjJK? 分析程序 0
cQf_o |k^X!C 0 Planning an audit A[b'MNsv 规划审计工作 A(C3kISM 8-m"] o3 Audit documentation: working papers Ah"RxA 审计文件:工作底稿 <sPB|5Ak 5/(Dh![l The work of others ^c2 8Q.<w( 其他机构的文件 bi_R.sfK& _[<I&^% Rely on the work of experts gC'GZi^
依靠专家的工作 B}3s=+L@8 5Ph"*Rz% Rely on the work of internal audit 4b(iGLrt0 依靠内部审计工作 Um|:AT}`^ h.c)+wz/%C 3. Internal control ~"LOw_BRh 内部控制 {d3r>Ub)7d f5O
*Njl The evaluation of internal control systems `=.{i}V 对内部控制系统的评估 gU8'7H2 VA]%i P,O- Tests of control 8>w/Es5 控制测试 SY)o<MD s*VZLKO Substantive procedures (time, nature, extent) yyXJ_B 实质性程序(时间,性质,程度) HO wJ2L
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rrS Transaction cycles: revenue, purchases, inventory, etc. Wima=xYe\5 交易周期:收入,采购,库存等。 %Jw;c`JM KsHMAp3 [6c{t 4.Audit evidence M+ H$Jjcs 审计证据 DO0["O74 8`im4.~#% Obtain sufficient, appropriate audit evidence r[hfN2,# 获取足够、适当的审计证据 &)wQ|{P~k M#:Mwa$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 79i>@u% 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 {i=qx#2X?H ]CTu | The audit of specific items al^ yCoB 审计的具体项目 F35e/YfG :@pmgp Receivables: confirmation &^z~wJ,] 应收帐款:确认 )`L!eN \ii^F?+b Inventory: counting, cut-off, confirmation of inventory held by third parties ]o
_ Ps| 存货:数量,减值,第三方持有存货的确认 WJ
mj|$D `T}e3l Payables: supplier statement reconciliation, confirmation R^K<u#>K 应付帐款:供应商的申明一致,确认 )[/+j"F @ws3X\`<C Bank and cash: bank confirmation &gq\e^0CRZ 银行存款和现金:银行的确认 b
d%/dr ^^v\ T Auditing sampling af> i 审计抽样 ne;,TJ\ ql],Wplg 5.Review
d,$[633It} 复核 N<?RN;M 5~ jGF Subsequent events Ha;^U/0| 随后发生的事件 >bmL;)mc& mvYr"6f8
&ts!D!Hj $rf5\_G,96 ]T+{]t Going concern Rh:\/31~ 持续关注 V-t!
lPx4I Management representations TlM ]d;9G 与管理层的交涉沟通 Tl 9_Wi QHA<7Wg Audit finalization and the final review: unadjusted differences >\MV/!W 审核定稿和最后审查:未经调整的差异 &L+u]&!6C GT*\gZ Rg'1 F 6. Reporting ?-*_v//g 报告 8_W<BXW 学会计论坛bbs.xuekuaiji.com Z!t
t(y\ Appendix }>SHTHVye 附录 '%)7%O,2 Audit procedure Rh~<#"G] 审计程序 ij%\ld9kd