1. Assurance engagements and external audit
保证约定和外部审计 Oc3%pb; + {dIs Materiality, true and fair presentation, reasonable assurance %HS!^j3C% 物质性,真实公平的描述,合理的保证 ;'+cT.cmH '%7]xp Appointment, removal and resignation of auditors soCHwiE 审计人员的的任命、免职和辞职 dQ"W~ig )4C6+63OD& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion y6yseR! 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 nWsz0v3'9
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c Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M- A}(r +J 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 I=-;*3g6 +`[Sv%v&L Engagement letter x/^zNO\1 约定书(委托书) <;"=ah7A |a\TUzq 2. Planning and risk assessment 2C&%UZim;P 规划和风险评估 )o,0aGo>Of +5\\wGo< General principles bS"M* 一般原则 p-Btbhv J4X35H=Z Plan and perform audits with an attitude of professional skepticism md
s\~l73 持专业的怀疑态度计划和执行审计工作 .`RC,R`C m^+~pC5 Audit risks = inherent risk ×control risk ×detection risk vGDo?X~#o 审计风险=内在风险×控制风险×检查风险 {<n)zLy
,6L>f.V^(U Risk-based approach xo+z[OIlF 基于风险的办法 K>6p5*& jgIzB1H Understanding the entity and knowledge of the business TD9`SSpP
了解商业的实质和知识 m$g^On Puh&F< B Assessing the risks of material misstatement and fraud <rF 评估材料错报和舞弊的风险 A4x
3TW? n-Y'LK40Os Materiality (level), tolerable error `7ZJB$7D|* 重要性(级别),可容忍误差 %W+Fe,] Z;s-t\C Analytical procedures bq]a8tSB 分析程序 }5Uf`pM8 .@V>p6MV Planning an audit q"oNB-bz 规划审计工作 bS<p dOX_ +Eg# 8/q Audit documentation: working papers U @|_5[nl 审计文件:工作底稿 e:<>
Yq+ ^Quy64M The work of others T(DE^E@a 其他机构的文件 4N&}hOM'S E
.5xzY Rely on the work of experts \eCdGx? 依靠专家的工作 470Pig>I8 5c8x:
e@ Rely on the work of internal audit (#qVtN`t 依靠内部审计工作 Po3W+;@ nc)`ISI 3. Internal control 2hP8ZfvIR 内部控制 5$X{{j2 jK53-tF~I The evaluation of internal control systems r.5F^ 对内部控制系统的评估 sP%.o7&
n u!W00;`L Tests of control ` 0F
IJT 控制测试
cALs;)z yk/XfwQ5 Substantive procedures (time, nature, extent) e`^j_VnEH 实质性程序(时间,性质,程度) b
v "S( v]~[~\|a Transaction cycles: revenue, purchases, inventory, etc. ZtDpCl_ 交易周期:收入,采购,库存等。 ! ZEKvW M;R>]wP"V g:yK/1@Hk} 4.Audit evidence <*P1Sd. 审计证据 Pif1sL6' 4tjRju? Obtain sufficient, appropriate audit evidence p
WH u[Fu 获取足够、适当的审计证据 gN%R-e0 it$~uP | Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Qsa2iw{ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 |wx1
[xZ yyc&'J The audit of specific items U' Cp3> 审计的具体项目 4~4Hst#^ 9}N*(PI Receivables: confirmation x{E[qH_1Fm 应收帐款:确认 0dW1I|jR =RA6 p Inventory: counting, cut-off, confirmation of inventory held by third parties 4)_ [)MZ\j 存货:数量,减值,第三方持有存货的确认 H@zpw1fH+ DVd
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Payables: supplier statement reconciliation, confirmation .;'xm_Gw< 应付帐款:供应商的申明一致,确认 gE1" .qC a$
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Bank and cash: bank confirmation PLD!BD 银行存款和现金:银行的确认 JLhp25{x "<n{/x( Auditing sampling {<@~;iq 审计抽样 0Ko,S(M_ j^gF~Wz^ 5.Review
})B)-8 复核 Hi Yx(hY qF?S[Z; Subsequent events L<:ya 随后发生的事件 S`::f(e +] #>6/2q (w*$~p /bWV`* IX}l)t[:( Going concern g!$
"CX%8 持续关注 j[9B,C4 eMs`t)rQ Management representations 7?Fl [FW$ 与管理层的交涉沟通 &7 ,wdG aUnm9ur Audit finalization and the final review: unadjusted differences ~'ovJ46tx 审核定稿和最后审查:未经调整的差异 ^JTfRZ:a .+y#7-#6 {PU[MHZF 6. Reporting }V 1sY^C 报告 #\}hN
~@F 学会计论坛bbs.xuekuaiji.com 7cC$) Appendix &HWH
UWB 附录 /<mc~S7 Audit procedure &c]x;#-y 审计程序 2dC)%]aLme