1. Assurance engagements and external audit
保证约定和外部审计 &>+T*-' ~s HdOMw Materiality, true and fair presentation, reasonable assurance ;u'VR}4ph 物质性,真实公平的描述,合理的保证 N^[
F+y #1'q'f:7& Appointment, removal and resignation of auditors <H60rON 审计人员的的任命、免职和辞职 ^il$t]X5- mp$IhJ6# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion P`Ku
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ONQ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 jH<Sf: Y( Kj
@<$ChZw Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \^ds
e 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 JX5/PCO y<- ]'Yts Engagement letter v\?J=|S+ 约定书(委托书) A)n_ST0 }9
\6!GY0 2. Planning and risk assessment "M
iJM+, 规划和风险评估 )yig=nn @Drl5C}+ General principles /FXvrH( 一般原则 oz=ULPZ%
]aF; Plan and perform audits with an attitude of professional skepticism Pa d)| 持专业的怀疑态度计划和执行审计工作 "QXnE^ 8h=m()Eu Audit risks = inherent risk ×control risk ×detection risk GV1Ol^ 审计风险=内在风险×控制风险×检查风险 -d4v:Jab Y2l;NSWU Risk-based approach AA,/AKikd 基于风险的办法 }1 qQ7}v VZcW
3/Y Understanding the entity and knowledge of the business 8493Sw 了解商业的实质和知识 y-.{){uaD (y!bvp[" m Assessing the risks of material misstatement and fraud _w?
!Mu 评估材料错报和舞弊的风险 Xv!Gg6v6 BXdk0 Materiality (level), tolerable error #b428- 重要性(级别),可容忍误差 LhAW|]; l59\Lo: Analytical procedures I(R%j]LX& 分析程序 u5ZyO
Z; l([aKm# Planning an audit 3;Yd" 规划审计工作 nm<VcCc | VaJ70\o Audit documentation: working papers T_Tu>wQX 审计文件:工作底稿 BrSvkce 4bL *7bA The work of others hL/u5h%$ 其他机构的文件 =6ru%.8U, B$2GEg]Ri Rely on the work of experts n^{h@u 依靠专家的工作 +=9iq3<yfS fNAW4I I} Rely on the work of internal audit J'ce?_\?PY 依靠内部审计工作 -DHzBq=H Gf#l ^yr 3. Internal control Hm'fK$y( 内部控制 s/hWhaS< ZHZxr The evaluation of internal control systems xP>cQEL ot 对内部控制系统的评估 %+Nng<_U\T L$O\fhO? Tests of control
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ON.)F 控制测试 Ot47.z lFtEQ '} Substantive procedures (time, nature, extent) 7P(o!%H 实质性程序(时间,性质,程度) VS ECD;u4c U{ 0~& Transaction cycles: revenue, purchases, inventory, etc. ,_YI:xie|c 交易周期:收入,采购,库存等。 sdO8;v> .GJbrz I^f|U 4.Audit evidence .F@Lx45 审计证据 X(x,6cC E-X
z Obtain sufficient, appropriate audit evidence Ag\RLJ.KD 获取足够、适当的审计证据 3t+{
~{Dj m_Ed[h/I Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations iT{4-j7|P4 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 3YLfh`6 `T+>
E0H(f The audit of specific items L`<#vi 审计的具体项目 q['D?)sy d m"R0> Receivables: confirmation Eu&$Rq} 应收帐款:确认 /f?;,Cy
I "4WnDd5" Inventory: counting, cut-off, confirmation of inventory held by third parties U}X'RCM 存货:数量,减值,第三方持有存货的确认 [Uq`B&F: 4$vUD1(' Payables: supplier statement reconciliation, confirmation qh6b;ae\x 应付帐款:供应商的申明一致,确认 ku*k+4rz eSObOG/ Bank and cash: bank confirmation m[y~-n 银行存款和现金:银行的确认 rMJ@oc 0B9FPpx? : Auditing sampling cu?6\@cD 审计抽样 bQI :N mz1m^p)~{ 5.Review
JE:LA+ ( 复核 lt4IoE`tk? 1&e8vVN Subsequent events g&p(XuN 随后发生的事件 0&NM=~ y~]D402Cx S"Vr+x? fFbJE]jW
MwQtf(_ Going concern Y{e,I-"{ 持续关注 kb
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2El>> Management representations :tFcPc' 与管理层的交涉沟通 ,V]FAIJ ]g9SUFM Audit finalization and the final review: unadjusted differences n7ZJ< ~wl 审核定稿和最后审查:未经调整的差异 @(=?x:j N4VZl[7? >#r0k|3J^J 6. Reporting )cQ KR4x0^ 报告 !p\
@1? 学会计论坛bbs.xuekuaiji.com aDz%
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Appendix .Gr"|uII 附录 7W},5c Audit procedure C<:wSS^@1 审计程序 @~$=96^