1. Assurance engagements and external audit
保证约定和外部审计 'J} ?'{. z4BU}`;b3t Materiality, true and fair presentation, reasonable assurance D1-/#QN$1 物质性,真实公平的描述,合理的保证 M&/4SVBF ._tEDY/1m Appointment, removal and resignation of auditors <t(H+ykh 审计人员的的任命、免职和辞职 akr2Os
"1Hn?4nz5 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion H*k\C 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 J61%a,es 7Ji'7$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $Xt""mlQ 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 MMKN^a"GA
\8C<nh Engagement letter ({Md({
| 约定书(委托书) azIhp{rHw
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yNf 2. Planning and risk assessment 7c(j1:Ku- 规划和风险评估 &aIFtlC kBA.N l7 General principles [n/c7Pe 一般原则 wX2U
X);'[/]E* Plan and perform audits with an attitude of professional skepticism >2>/
q? 持专业的怀疑态度计划和执行审计工作 RYvcuA)
5SUO`4L Audit risks = inherent risk ×control risk ×detection risk {jYVA~.|Z 审计风险=内在风险×控制风险×检查风险
YMv}] 2Cy,#X%j> Risk-based approach o%j?}J7y 基于风险的办法 =gSc{ i| 3S_H&>K Understanding the entity and knowledge of the business ;Ngk"5 了解商业的实质和知识 WxYEu+_ ef7 U7 Assessing the risks of material misstatement and fraud 0U%tjYk( 评估材料错报和舞弊的风险 }xr0m+/ a_+3, fP Materiality (level), tolerable error +p>h` fc 重要性(级别),可容忍误差 _/Ve~(
" 3HuocwWbz Analytical procedures 1qAE)8ie 分析程序 ^"I@ 8
k V-(]L:[JQ Planning an audit Kh=\YN\E< 规划审计工作 tH0x| HFjSM~ Audit documentation: working papers T$0
)un 审计文件:工作底稿 |) ~-Wy qm/>\4eLt The work of others 7t<h 'g2 其他机构的文件 9C?SEbC RrBG
=V Rely on the work of experts |H5GWZ
O{^ 依靠专家的工作 bnL!PsG$K, & .1-6 Rely on the work of internal audit MkGQ 依靠内部审计工作 Zbre5&aU 1l)j(,Zd* 3. Internal control arR<!y7 内部控制 M]Vi]s O{c#&/ .K The evaluation of internal control systems j|[$P4w}U 对内部控制系统的评估 (5Q<xJ Ii}{{1N6 Tests of control .?APDr"QQH 控制测试 <tZtt9j_ l v:GiA"X Substantive procedures (time, nature, extent) @^ta)Ev 实质性程序(时间,性质,程度) _\IA[-C+O !jB}}&Ii Transaction cycles: revenue, purchases, inventory, etc. W.{+0xx 交易周期:收入,采购,库存等。 v]@ XyF\j8 E|-5=!]fX 32 j){[PL3 4.Audit evidence %$b}o7U"s 审计证据 &?p(UY7'" bYQ@! Obtain sufficient, appropriate audit evidence &m36h`tM 获取足够、适当的审计证据 on8$Kc )Z4iM;4] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations t5b cQ@Y 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 uIO?4\s&G l{3zlXk3z The audit of specific items cr0/.Zv) 审计的具体项目 dzbbFvG c^H#[<6p Receivables: confirmation ,@p4HN* 应收帐款:确认 E*T6kp^b #sF#<nHZ Inventory: counting, cut-off, confirmation of inventory held by third parties o@
^^;30 存货:数量,减值,第三方持有存货的确认 ^FNju/b N@Ap|`Ei Payables: supplier statement reconciliation, confirmation $aT '~|? 应付帐款:供应商的申明一致,确认 u&
={hJ&7 4Hyp]07 Bank and cash: bank confirmation 3:$@DZT$ 银行存款和现金:银行的确认 9_svtO ]P Sa)L=5Nr Auditing sampling {_4Hsw?s6 审计抽样 Y@UW\d*'%I &'/PEOu&}G 5.Review
H 9BqE+ 复核 i,RbIZnJ VFq\{@-
% Subsequent events 1bw$$QXC_ 随后发生的事件 Cv>~%< 4\V/A+<W )2d1@]6#
V$$9Rh `;R$Ji=> Going concern .3XSF$; 持续关注 2Nm{.Y 9.~_swkv Management representations &,Rye Q 与管理层的交涉沟通 iSX:H; 9"Dt3>Z Audit finalization and the final review: unadjusted differences 1p/_U?H:| 审核定稿和最后审查:未经调整的差异 %,S:^Rvv ~(c<M>Q8 [<^ '}-SJ 6. Reporting l%i*.b( 报告 &C9)%5O) 学会计论坛bbs.xuekuaiji.com F2(^OFh Appendix P()&?C 附录 .hf%L1N%F Audit procedure ]-heG'y]{ 审计程序 5Em.sz;:8