1. Assurance engagements and external audit
保证约定和外部审计 U WYLT-^x w
A<JJ_R Materiality, true and fair presentation, reasonable assurance |Z}uN!Jm 物质性,真实公平的描述,合理的保证 o
mstJ9 1HK5OT& Appointment, removal and resignation of auditors so_ 审计人员的的任命、免职和辞职 6?OH"!b2-} 4Sv&iQ=vh Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ml
e"!* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 C(7uvQ |u,2A1 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior J/Ki]T9 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 AU@K5jwDwQ TUzpln Engagement letter v`8dRVN 约定书(委托书) Uv'.]#H< $>zLa_cn| 2. Planning and risk assessment J2H/z5YRJ4 规划和风险评估 vhiP8DQ k6-.XW General principles +`g&J 一般原则 Gr6XqO_ SAswP Plan and perform audits with an attitude of professional skepticism v
WKUV| 持专业的怀疑态度计划和执行审计工作 b489sa ~3 4Ly Audit risks = inherent risk ×control risk ×detection risk aV`4M VWOz 审计风险=内在风险×控制风险×检查风险 . _JM3o}F _
h\wH; Risk-based approach 9Cbf[\J!bq 基于风险的办法 o =)hUr w8i"-SE Understanding the entity and knowledge of the business [H$37Hx! 了解商业的实质和知识 Z'iXuI49 Dn;6O Assessing the risks of material misstatement and fraud fnV^&`BB 评估材料错报和舞弊的风险 /=co/}i `h+ia/ Materiality (level), tolerable error qXO@FW] 重要性(级别),可容忍误差 HH/bBM!
((L=1]w Analytical procedures m/l#hp+ 分析程序 {2?o: _:F0>=$ Planning an audit X=]FVHV; 规划审计工作 3gZ|^h6
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/0@7 Audit documentation: working papers iDej{95 审计文件:工作底稿 h; 105$E1 '&4W@lvyz The work of others :/'2@M 其他机构的文件 @KRr$k :X7"fX Rely on the work of experts @MMk=/WDw 依靠专家的工作 *k$&U3= P}B{FIpNG Rely on the work of internal audit 8/cD7O
依靠内部审计工作 Z^w11} t.Hte/,k 3. Internal control h3y0bV[g= 内部控制 CC,_I>t $OMTk The evaluation of internal control systems Tvf%'%h1 对内部控制系统的评估 pj?wQ' $w{!}U 2+- Tests of control lJHV c"*/ 控制测试 ,YzrqVY Kp[ F@A# Substantive procedures (time, nature, extent) 8$</HNu, 实质性程序(时间,性质,程度) z/zUb`` ?g*#ld() Transaction cycles: revenue, purchases, inventory, etc. f4Aevh: 交易周期:收入,采购,库存等。 Xk=bb267 (}1 gO #;ezMRKM" 4.Audit evidence 8nn%wps 审计证据 KDD_WXGt~ !.>TF+] Obtain sufficient, appropriate audit evidence 0c*y~hUVZ 获取足够、适当的审计证据 $|~YXH~O *3 .+19Q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #4uuT?! 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 ,n&@O,XGy
Uz(Sv:G The audit of specific items 5P{PBd}glp 审计的具体项目 rXR=fj= 2 et[n ;nl>V Receivables: confirmation !bEy~. 应收帐款:确认 @64PdM!L VB x,q3. Inventory: counting, cut-off, confirmation of inventory held by third parties V2-fJ! 存货:数量,减值,第三方持有存货的确认 $kPC"!X\ 7P!<c/ E Payables: supplier statement reconciliation, confirmation Y"J'
'K 应付帐款:供应商的申明一致,确认 8%-+@\= %-C Bank and cash: bank confirmation ('yBIb\ue 银行存款和现金:银行的确认 g *}M;"
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"}iD Auditing sampling d8l T+MS= 审计抽样 @lvvI<U $Pw@EC] 5.Review
09FHE/L 复核 'n1-?T) fZM)> Subsequent events D
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随后发生的事件 0K/?8[# [,;h1m ~iX F$[1KjS !ho~@sc{W jhs('n, Going concern a:$hK%^
\ 持续关注 5\hJ& _^{!`*S Management representations Nr2
4Rv 与管理层的交涉沟通 7S"W7O1> Skm$:`u; Audit finalization and the final review: unadjusted differences &
w%%{lM 审核定稿和最后审查:未经调整的差异 px `o.%`' <G d?,}\ Ln~Z_! 6. Reporting Snm
m(. 报告 i-6,r [< 学会计论坛bbs.xuekuaiji.com <A% } Appendix cL/6
p0S 附录 >cVEr+r9t Audit procedure N!O.=>8< 审计程序 NI(fJ%U