1. Assurance engagements and external audit
保证约定和外部审计 XW6>;:4k BH0@WG7F Materiality, true and fair presentation, reasonable assurance pg69mKZ$ 物质性,真实公平的描述,合理的保证 %WrUu|xj>_ m#+0uZm( Appointment, removal and resignation of auditors y\Z7]LHCqw 审计人员的的任命、免职和辞职 ^{8
r(1, VsOn j~@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion u"-q"0 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `[V]xP%V =!_e(J Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior vukI`(# 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 p=6Q0r|' iXtar;% Engagement letter yG'5u p 约定书(委托书) rmc0dm&l]
qp>O#tj[ 2. Planning and risk assessment d?_Bll" 规划和风险评估 #_{3W-35* ,Z*?"d General principles vX})6O
一般原则 DPn]de:e IbQ3* Plan and perform audits with an attitude of professional skepticism n{j14b' 持专业的怀疑态度计划和执行审计工作 F+Og8^! me@4lHBR Audit risks = inherent risk ×control risk ×detection risk gq`gitu0 审计风险=内在风险×控制风险×检查风险 +_uT1Ps BY %'Ebm Risk-based approach Kx?3 ] 基于风险的办法 zzi%r=%r& F*hOa|7/ Understanding the entity and knowledge of the business W:8_S%~d 了解商业的实质和知识 F!jYkDY b|t` )BF Assessing the risks of material misstatement and fraud 9RwD_`D(MN 评估材料错报和舞弊的风险 hdtb.u~ +`l>_u' Materiality (level), tolerable error g@YJ#S (} 重要性(级别),可容忍误差 \?&P|7N WlU^+ctS Analytical procedures "exph$ 分析程序 |xyN#wi a6"Pe07t Planning an audit r6&f I"Yg 规划审计工作 D]v=/43 UOH2I+@V Audit documentation: working papers cP63q|[[ 审计文件:工作底稿 QkUq%}_0 jgbUZP4J> The work of others -:t<%]RfY 其他机构的文件 # 4_'%~-e a5C% OI< Rely on the work of experts ac6Lv}w_ 依靠专家的工作 s QfP8}U j`
Fsr?]/ Rely on the work of internal audit P31}O2 Nh 依靠内部审计工作 c?5e| dZz ~]BxM9 3. Internal control 61>@-55k9
内部控制 .ICGGC`O ;1^_.3 The evaluation of internal control systems F,EcqM'f 对内部控制系统的评估 ta _! .%;UP7g Tests of control ae( o:G 控制测试
M]:4X_ 'S\YNLqQ
Substantive procedures (time, nature, extent) <
Hl.MS 实质性程序(时间,性质,程度) Fp..Sjh
6
6"C$]kF? Transaction cycles: revenue, purchases, inventory, etc.
v??}d
交易周期:收入,采购,库存等。 2,?4'0Z@R &S9S
l 2V
7x 4.Audit evidence :$j6 审计证据 / 2>\Z ( )| @'}k+ Obtain sufficient, appropriate audit evidence 5xL%HX[S 获取足够、适当的审计证据 p6u"$)wt (5rH72g( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations E$] 7w4,n 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 ,5Jq
ZD `!Ei
H<H} The audit of specific items <&E3QeK 审计的具体项目 DZKVZ_
q 0G?0 Bo Receivables: confirmation 26 un= 应收帐款:确认 P3C|DO4 9MA/nybI Inventory: counting, cut-off, confirmation of inventory held by third parties #R v&b@K 存货:数量,减值,第三方持有存货的确认 v8p-<N) 6[>UF!.= Payables: supplier statement reconciliation, confirmation is?H1V~8`$ 应付帐款:供应商的申明一致,确认 *.4;7#
cLR02 Bank and cash: bank confirmation ,":_=Tf. 银行存款和现金:银行的确认 WL(u'%5 M0g!"0? Auditing sampling GY 4?}T^s 审计抽样 T )
T0.c Es<id}` 5.Review
7c$;-O 复核 afOb-G$d= +ou5cQ^ Subsequent events 9v&{;
%U 随后发生的事件 l@7Xgsey 8" l9W= L9[? qFp z 3)pvX
5 BtDi $d%' Going concern os*QWSs 持续关注 {tn%HK"> C*Avu Management representations m@ b~ 与管理层的交涉沟通 `r;e\Cp $$8xdv# Audit finalization and the final review: unadjusted differences qYZ\<h^ 审核定稿和最后审查:未经调整的差异 K~8;wDN`b Rr+Y::E R06q~ > 6. Reporting i)=!U>B_0 报告 #"% ]1={b 学会计论坛bbs.xuekuaiji.com >v^Bn|_/ Appendix i9fK`:) 附录 'V=w?G
5 Audit procedure v{9< ATi 审计程序 \:ntqj&A|