1. Assurance engagements and external audit
保证约定和外部审计 ^p(aZj3k T.cTL.} Materiality, true and fair presentation, reasonable assurance h] ho? K 物质性,真实公平的描述,合理的保证 gw)z*3]~s c&PsT4Wh Appointment, removal and resignation of auditors :?~)P!/xl5 审计人员的的任命、免职和辞职 e!J5h<: YWU@e[ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Tu-lc) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 zWo 6"i
Nh) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior C9+rrc@4 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 TDw~sxtv& =w`Mc\o " Engagement letter d>u^7: 约定书(委托书) z#G\D5yX[* rhLhFN{h 2. Planning and risk assessment E
14DZ 规划和风险评估 L:C/PnIV !{*yWpZ: General principles XOX$uLm 一般原则 Kz
b-a$ oi`L ;w|] Plan and perform audits with an attitude of professional skepticism 2XL^A[? 持专业的怀疑态度计划和执行审计工作 e!0xh $cn8]*Z= Audit risks = inherent risk ×control risk ×detection risk hqeknTGsIn 审计风险=内在风险×控制风险×检查风险 F3V:B.C $m
;p@#n Risk-based approach >!Gq[i0 基于风险的办法 <Z t ]V`- '{0O!y[H6 Understanding the entity and knowledge of the business g@x7
2$j 了解商业的实质和知识 y~*B%KnEQy {8mJ<b>VA Assessing the risks of material misstatement and fraud H.M:
cD: 评估材料错报和舞弊的风险 ax5n} 8p829 Materiality (level), tolerable error 7kD?xHpe 重要性(级别),可容忍误差 )0I-N) ommW Analytical procedures *DcIC]ao[ 分析程序 8oUR/___ xuHP4$<h3 Planning an audit Qxy~%;X 规划审计工作 OqsuuE xN$V(ZX4 Audit documentation: working papers zEQQ4)mA 审计文件:工作底稿 B t3++ Mj %@(+`CCA The work of others \1-lda 其他机构的文件 6Jy%4]wK ;~
Xjk Rely on the work of experts .+Q1h61$T 依靠专家的工作 &OFVqm^ iuqJPW^} Rely on the work of internal audit E_30)"] 依靠内部审计工作 rc:UG "[ ~BTm6*'h 3. Internal control R4)l4rnO 内部控制 %1cxZxGT us5Zi# } The evaluation of internal control systems g<~ODMCO?W 对内部控制系统的评估 Te!eM{_$T StR)O))I Tests of control _@?I)4n| 控制测试 wmK;0 )|H zZ9Ei-Q Substantive procedures (time, nature, extent) 6}@T^? 实质性程序(时间,性质,程度) S\
ZCZ0 W@GU;Nr Transaction cycles: revenue, purchases, inventory, etc. q~18JB4WPJ 交易周期:收入,采购,库存等。 ,F!-17_vt rY&lx} CNj |vYj 4.Audit evidence eJ[+3Wh 审计证据 $0{h Uex MC-Z6l2 Obtain sufficient, appropriate audit evidence Ac*)z#H 获取足够、适当的审计证据 Pvv7|AV
`{yD\qDyX Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /Re67cMQ* 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 _;x` 6LM 7!o#pt7 The audit of specific items %;_EWs/z8 审计的具体项目 @G=:@; zb~;<:< Receivables: confirmation Z[RifqaBby 应收帐款:确认 Ss{5'SF)$c &H,UWtU+ Inventory: counting, cut-off, confirmation of inventory held by third parties Vl(id_~ _ 存货:数量,减值,第三方持有存货的确认 nJgN2Z ^eV K. Payables: supplier statement reconciliation, confirmation &B+_#V=X@ 应付帐款:供应商的申明一致,确认 Z@JTZMN_
0jXDjk5'< Bank and cash: bank confirmation vPZ0?r_5W 银行存款和现金:银行的确认 ^}gZ+!kA -e51/lhpd Auditing sampling _M>S =3w 审计抽样 E^w0X,0XlE ( t"|XSF 5.Review
I_Gm2Dd 复核 bLggh]Fh ~T._v;IT Subsequent events E9.1~
) 随后发生的事件 ncsk(`lo EcR[b@YI H?=[9?1wI5 5P('SFq'= 5}]gL Going concern W"~"R 持续关注 z`J-J*R>d 4/x.qoj Management representations !*wd
d8 与管理层的交涉沟通 ]'#^ ~. xy)W_~Mk Audit finalization and the final review: unadjusted differences A,#
z_2~ 审核定稿和最后审查:未经调整的差异 c!$~_
?] #LYx;[D6 I=E\=UTG,5 6. Reporting TYxi&;w 报告 hg^klQD 学会计论坛bbs.xuekuaiji.com ccW{88II7w Appendix Z 2uU'T 附录 2Y}A9Veb Audit procedure TU| 0I 审计程序 `Z`o[]%