1. Assurance engagements and external audit
保证约定和外部审计 PTvP; Piz/vH6M} Materiality, true and fair presentation, reasonable assurance l+Tw#2s$ 物质性,真实公平的描述,合理的保证 "sRR:wzQu A_@#V)D2 Appointment, removal and resignation of auditors
p_QL{gn 审计人员的的任命、免职和辞职 '5eW"HGU]` 7Q.?]k& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion z>hG
' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ZuF-$]oL& X(#G6KeZFZ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Qp${/ 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 #x&1kHu< =2{ ^qvP Engagement letter fN>o465I6 约定书(委托书) yHhBUpIo 70m}+R(` 2. Planning and risk assessment f?_H02j`/E 规划和风险评估 Zl.}J,0F 4>>d
"<}C General principles 9[B*CD| 一般原则 jQ_j#_Vle ,y?0Iwf Plan and perform audits with an attitude of professional skepticism dM 7-,9Vc 持专业的怀疑态度计划和执行审计工作 (
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;<? Audit risks = inherent risk ×control risk ×detection risk '8wA+N6Zr7 审计风险=内在风险×控制风险×检查风险 UMw1&"0: 3m?3I2k Risk-based approach \=4[v-3H 基于风险的办法 y#^d8
}+ qV.*sdS> Understanding the entity and knowledge of the business &B7X
LO[ 了解商业的实质和知识 zrG&p Z a!P?RbW Assessing the risks of material misstatement and fraud x
O6)lVd 评估材料错报和舞弊的风险 m
Fwx},dl +=^10D Materiality (level), tolerable error 9#.nNv*z3 重要性(级别),可容忍误差 W[:
n*h PSNrY e Analytical procedures aDTNr/I 分析程序 /WB^h6qg U*=ebZno Planning an audit W :jC2,s!m 规划审计工作 9dr\=e6) C q3e%L Audit documentation: working papers =zt@*o{F 审计文件:工作底稿 vWcU+GBZI /A4zR The work of others HkD6aJ:kA! 其他机构的文件 z'JtH^^Z <MI>>$seiJ Rely on the work of experts ;dNKe.`Dg 依靠专家的工作 Pp6(7j {?17Zth Rely on the work of internal audit KZ
pqbI Z 依靠内部审计工作 V,fSn:8%M =M)+O%`*6 3. Internal control [ K;3Qf) 内部控制 B_anO{3$4 l_y:IY$" The evaluation of internal control systems S.aSNH< 对内部控制系统的评估 5vxJ|Hse@ 1j
"/}0fx Tests of control b'4{l[3~nl 控制测试 +HQX]t:Y
(2Z-NVU# Substantive procedures (time, nature, extent) )Y+n4UL3NK 实质性程序(时间,性质,程度) DZ
|0CB~ K 38e,O Transaction cycles: revenue, purchases, inventory, etc. (V)nHF*<> 交易周期:收入,采购,库存等。 >&7K|$y.J #TM+Vd$ yf*^Y74 4.Audit evidence eYMp@Cx 审计证据 KyK%2: +Fp8cT=1 Obtain sufficient, appropriate audit evidence i<l_z& 获取足够、适当的审计证据 8<z+hWX=4 ;"$Wfy Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations W~z
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so 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 'z8?_{$ <spV Up The audit of specific items /qa{*"2Qo 审计的具体项目 Tz[ck'k GSIRZJl Receivables: confirmation 85+'9#~! 应收帐款:确认 s4/4o_[W f^b.~jXSR} Inventory: counting, cut-off, confirmation of inventory held by third parties ABw:SQ6=Q 存货:数量,减值,第三方持有存货的确认 V6P2W0m U
,Ya^2h% Payables: supplier statement reconciliation, confirmation U1}-]^\ 应付帐款:供应商的申明一致,确认 DJvmwFx VPoA,;Y"- Bank and cash: bank confirmation jT>G8}h 银行存款和现金:银行的确认 FD:3;nUY7 <fg~+{PA& Auditing sampling 5gYv CW&~ 审计抽样 }W^%5o87{ {Z0(V"Q 5.Review
r==d^ 复核 9+H C!Uot Ut.%=o;&[ Subsequent events ix2V?\ 随后发生的事件 U{/d dCf7 q{T[|(! uF,F<%d X5@+M!` ,Ta k', Going concern ])F*)U 持续关注 D1hy:KkAv] P/i{_r Management representations ""$vaqt 与管理层的交涉沟通 3/_rbPr tQ =3Oa[u Audit finalization and the final review: unadjusted differences *\Z9=8yK 审核定稿和最后审查:未经调整的差异 U;
-2)+ IAyyRl\ |H-%F?<{ 6. Reporting |i_+b@Lul 报告 _L?MYkD 学会计论坛bbs.xuekuaiji.com j.=&qYc0" Appendix r@")MOGc 附录 e}l F#$ Audit procedure FZL"[3 审计程序 \LuaI