1. Assurance engagements and external audit
保证约定和外部审计 1iM(13jW m[N&UM# Materiality, true and fair presentation, reasonable assurance 6UPGE",u 物质性,真实公平的描述,合理的保证 UrS%t>6k N45@)s!F9j Appointment, removal and resignation of auditors W3MH8z
审计人员的的任命、免职和辞职 TPZ^hL>ao
)Z:maz Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7B)@ aUj$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *unJd"<*&@ ,;
=is.h9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ar`}+2Qh0 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 > 3l3 ;Qlb].td Engagement letter #vcQ =%;O 约定书(委托书) Q#4OgNt o107. s 2. Planning and risk assessment ~~,#<g[ 规划和风险评估 5XNFu C9E 3KKq1][ General principles j6r
wlwN 一般原则 evyA#~o <$nMqUu0 Plan and perform audits with an attitude of professional skepticism OF(tCK 持专业的怀疑态度计划和执行审计工作 H)+wkR!~ |e&hm
~R1 Audit risks = inherent risk ×control risk ×detection risk =vKSvQP@) 审计风险=内在风险×控制风险×检查风险 5PKdMEK|q G^\.xk] Risk-based approach *&F~<HC2+ 基于风险的办法 }M(XHw zhACNz4tJ Understanding the entity and knowledge of the business /.1h_[K] 了解商业的实质和知识 $0;Dk, HD}3mP Assessing the risks of material misstatement and fraud 9q<?xO 评估材料错报和舞弊的风险 iM{aRFL `lE8dwL Materiality (level), tolerable error Sna
s:#B! 重要性(级别),可容忍误差 ARi
d O#b%&s"o Analytical procedures #tt*yOmiH 分析程序 G^w:c] ]1KF3$n0
Planning an audit a#P{ [ 规划审计工作 fh}j)*K8 .\AbE*lZ# Audit documentation: working papers >Co5_sCe 审计文件:工作底稿
yLCJSN$7 VQ`a-DL The work of others G~\=:d=^,` 其他机构的文件 -(![xZ1{K E`UEl$($ Rely on the work of experts _O>8jH!# 依靠专家的工作 E#+|.0*!s 8
Jf4"; Rely on the work of internal audit " [K>faV 依靠内部审计工作 O8w|!$Q. k/lDE 3. Internal control |1"n\4$ 内部控制 d}]jw4 \@:mq]Y The evaluation of internal control systems 7-MkfWH2b6 对内部控制系统的评估 g
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~ Fop'm))C8 Tests of control x]jJ 控制测试 /%T d( c{K[bppJ* Substantive procedures (time, nature, extent) r4Jc9Tvd 实质性程序(时间,性质,程度) 7
a_99?J i@#fyU)[G Transaction cycles: revenue, purchases, inventory, etc. i6D66 E 交易周期:收入,采购,库存等。 qCgoB 0 97L#3L6t \#)w$O 4.Audit evidence $n@B:kv5p 审计证据 Lkl^
` 5j$a3nH Obtain sufficient, appropriate audit evidence *4|]=yPU 获取足够、适当的审计证据 )Fh5*UC 5\eM3w'd Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations g\lEdxm6Sj 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 %w3"B,k'9D |jE0H!j The audit of specific items *.F4?i2D 审计的具体项目 ua>YI 0Wc
8\c Receivables: confirmation ,fW%Qv 应收帐款:确认 Z`Sbq{Kx X[KHI1@w Inventory: counting, cut-off, confirmation of inventory held by third parties El#"vIg(\ 存货:数量,减值,第三方持有存货的确认 |(\T;~7' ae|j#!~oi Payables: supplier statement reconciliation, confirmation
xC+TO 应付帐款:供应商的申明一致,确认 Z.
G<' Ea\Khf]2 Bank and cash: bank confirmation <mX EX`? 银行存款和现金:银行的确认 IG=# 2 /$ tDIQ= Auditing sampling TdWa
tvY5p 审计抽样 L:E?tR}H s'JbG&T[J 5.Review
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1o8 复核 9S]]KEGn4 s'Wu \r' Subsequent events ErXzKf 随后发生的事件 >qC,IQ' o-_H+p6a M=Cl| sw$$I~21 N- :.z]j#_ Going concern qaZQ1<
e 持续关注 YecV+K'p: |g,99YIv> Management representations WYXh1_nyk 与管理层的交涉沟通 @m+2e C77 ap|$8G Audit finalization and the final review: unadjusted differences H^r;,Q$9 审核定稿和最后审查:未经调整的差异 oZwu`~h Y AD^Q`7K?uR ft><Ql3 6. Reporting rK} =<R 报告 #$0*Gd-N 学会计论坛bbs.xuekuaiji.com h"$ )[k~ Appendix
9qvKg`YSh 附录 'K*. ?M Audit procedure fobnK~2 审计程序
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