1. Assurance engagements and external audit
保证约定和外部审计 jHTaG%oh );7csh% Materiality, true and fair presentation, reasonable assurance FHqa|4Ie 物质性,真实公平的描述,合理的保证 J(g!>Sp!p 7H++ pOF Appointment, removal and resignation of auditors *cq#>rN 审计人员的的任命、免职和辞职 _N0x&9S$ E^T/Qu Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;m{[9i`2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "E
Q}xj p"JITH:G Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #](ML:! 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 zxTm`Dh;[ 9{?<.% Engagement letter Y=/HsG\W] 约定书(委托书) "n:L<F,g **dGK_^T0 2. Planning and risk assessment ?r2Im5N 规划和风险评估 5/>G)& >c8zMd General principles ;(TBg-LEK 一般原则 Ed.~9*m 2gb49y~ Plan and perform audits with an attitude of professional skepticism "JbFbcj 持专业的怀疑态度计划和执行审计工作 )u'oI_ C[_{ $j(J Audit risks = inherent risk ×control risk ×detection risk j#<#o:If 审计风险=内在风险×控制风险×检查风险 K
\,&wU x!]ZVl] Risk-based approach @X 基于风险的办法 3sHC1+ 0ot=BlMu Understanding the entity and knowledge of the business eNi.d;8F 了解商业的实质和知识 nu4GK}xI /!d,f4n Assessing the risks of material misstatement and fraud nYTI\f/8v 评估材料错报和舞弊的风险 nRb#M {- 7T\mj
Materiality (level), tolerable error
o_X"+ s 重要性(级别),可容忍误差 {(7C=)8): dD@T}^j *| Analytical procedures w9H%u0V? 分析程序 \Vr(P> 3[-L'!pOX3 Planning an audit d+[hB4!l2 规划审计工作 ^L*:0P~
=y[eQS$ Audit documentation: working papers 33s
.p' 审计文件:工作底稿 ]ZHC*r2i NrhU70y The work of others c3g\*)Jz"F 其他机构的文件 @1^iWM j )7*Apy==x Rely on the work of experts ~?+Jt3?, 依靠专家的工作 _lu.@IX- LtXFGPQ f Rely on the work of internal audit V)_mo/D!D 依靠内部审计工作 b"/P
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PeB 3. Internal control w3fi2B&q 内部控制 zA\DI]:+ .' 3;Z'%"g The evaluation of internal control systems O`rAqO0F 对内部控制系统的评估 ;UArDw H 57%:
0loW Tests of control rF>:pS,`& 控制测试 pV:X_M6 haqL
DVrf Substantive procedures (time, nature, extent) DLJu%5F 实质性程序(时间,性质,程度) lHT?
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e Transaction cycles: revenue, purchases, inventory, etc. +'y$XR~W { 交易周期:收入,采购,库存等。 :&9#p%/ =cX&H eiJ $}\qJL 4.Audit evidence pn{Nk1Pl 审计证据 `~VV1 yLipu
MNV Obtain sufficient, appropriate audit evidence G0xk @SE 获取足够、适当的审计证据 `:R8~>p ]@C&Q,~q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4B^f"6' 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 )Uo)3FAn Aum&U){yY The audit of specific items [;83
IoU} 审计的具体项目 f0O"Hm$Z <vhlT#p
Receivables: confirmation tg7%@SI5^- 应收帐款:确认
O{%yO=`r Rm&i" Inventory: counting, cut-off, confirmation of inventory held by third parties <t.yn\G-w 存货:数量,减值,第三方持有存货的确认 T%VC$u4F
j1_CA5V Payables: supplier statement reconciliation, confirmation ys u"+J 应付帐款:供应商的申明一致,确认 W(9-XlYKE z|<
6y~5, Bank and cash: bank confirmation Fnzv& 银行存款和现金:银行的确认 F
MHpa /MosE,7l Auditing sampling
mXAX%M U 审计抽样 Vyf r>pgW1 a>ZV'~zTf 5.Review
#JWW ;M6F 复核 dE%rQE7' oDrfzm|[Y Subsequent events 5,Mc`IIK1 随后发生的事件 wC}anq>> 6H53FMqr Z[[qW
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tux/@}I Going concern 9B{,q6 持续关注 &l/2[>D%4
|'aGj Management representations LD0x 4zm$m 与管理层的交涉沟通 pW 2NrBq@w :54ik,l Audit finalization and the final review: unadjusted differences [sy~i{Bm 审核定稿和最后审查:未经调整的差异 .!/DM-C RpOGY{[)[ &'TZU"_ 6. Reporting ^mv F%"g 报告 1I{vBeMj 学会计论坛bbs.xuekuaiji.com iV58 m Appendix 04D>h0yFf 附录 8iGS=M Audit procedure mCb(B48]%X 审计程序
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