1. Assurance engagements and external audit
保证约定和外部审计 $eMK{:$O 5p{25N_t Materiality, true and fair presentation, reasonable assurance N'a?wBBR
物质性,真实公平的描述,合理的保证 07Y_^d G<fS(q Appointment, removal and resignation of auditors `#p< rfe 审计人员的的任命、免职和辞职 b=G4MZQ e# <4/FR Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5\3 swP_7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E4Zxv* V8T#NJ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior J@gm@ jLc 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 iLQSa7 5Kee2s?* Engagement letter Q[
jI=$Q) 约定书(委托书) p9Z].5Pd" /} a_8iM\ 2. Planning and risk assessment ^vG=|X|)c 规划和风险评估 }pKv. ajGcKyj8i General principles _hWuAJ9Qy 一般原则 3l$E8?[Zwi cB<O.@ Plan and perform audits with an attitude of professional skepticism qL,ka 持专业的怀疑态度计划和执行审计工作 M6&~LI.We= l[Tt[n Audit risks = inherent risk ×control risk ×detection risk /Bh> 审计风险=内在风险×控制风险×检查风险 M$F{N Enu!u~1]F Risk-based approach V&g)m.d:n 基于风险的办法 2'Y{FY_Z S7Znz@ Understanding the entity and knowledge of the business }\DAg'e) 了解商业的实质和知识 _TrZ'iL}T 9lKRL'QR Assessing the risks of material misstatement and fraud CuIqh BW! 评估材料错报和舞弊的风险 ]I8]mUiUH %pH)paR
AP Materiality (level), tolerable error \FVNXUMU 重要性(级别),可容忍误差 1y 1_6TZ+ :Jm!=U%'Z Analytical procedures z+ uL "PG[ 分析程序 #s*k|
j} )=y.^@UT@ Planning an audit ?THa5%8f 规划审计工作 O/(3 87= U D/e&7^iK Audit documentation: working papers C0gfJ~M) 审计文件:工作底稿 VZHr-z$6n J0Jr
BXCh The work of others 7:z>+AM[r 其他机构的文件 8>ESD}( z1
kBNOr Rely on the work of experts k]t,q$Vd 依靠专家的工作 6={IMk
mA 1]Gf)| Rely on the work of internal audit v: giZxR 依靠内部审计工作 CcBQo8!G `(P
"u 3. Internal control =Y/}b\9
`T 内部控制 JR])xPI` ~KJ,SLzhx9 The evaluation of internal control systems *3!(*F@M, 对内部控制系统的评估 Wa(W&] 5QKRI)XpZ Tests of control 93 [rL+l.Y 控制测试 HJc<Gwm yq1Gq
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l Substantive procedures (time, nature, extent) fBf]4@{ 实质性程序(时间,性质,程度) oN_S}o
O5ucI$s Transaction cycles: revenue, purchases, inventory, etc. zMbfV%b 交易周期:收入,采购,库存等。 L7X7Zt8% BO[+E'2 :sU!PF[< 4.Audit evidence j[_t6Z 审计证据 Yd[U pi|\0lH6W Obtain sufficient, appropriate audit evidence W&HF?w}s 获取足够、适当的审计证据 G!nl'5|y <_=JMA5 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations qi(&8in 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 2=jd;2~ X";TZk The audit of specific items AU3auBol
^ 审计的具体项目 f$G
r`d Y,3z-Pa=@ Receivables: confirmation 5P-K *C& 应收帐款:确认 ?$UH9T9) { k
kAqJ Inventory: counting, cut-off, confirmation of inventory held by third parties >?^~s(t 存货:数量,减值,第三方持有存货的确认 CR%D\I$o MomLda
V9Q Payables: supplier statement reconciliation, confirmation wYZy e^7 应付帐款:供应商的申明一致,确认 SCgyp( g7.7E6%H Bank and cash: bank confirmation mk#>Dpy? 银行存款和现金:银行的确认 AmP#'U5 ~D<7W4c Auditing sampling E~'q?LJOB 审计抽样 7bctx_W&6 n/ui<&( 5.Review
&r&;<Q 复核 Mr$# e hfJrQhmE Subsequent events FgXu1- 随后发生的事件 `6|i&w:b =6.8bZT\ _{N0OX 8dV.nO z8
hTZU Going concern $Sp*)A]E` 持续关注 yTzY? ^>3tYg&7 Management representations b7?U8/#' 与管理层的交涉沟通 ck(CA(_ |^YzFrc Audit finalization and the final review: unadjusted differences \;nD)<)J 审核定稿和最后审查:未经调整的差异 pWWL{@
J JoZqLy!@ Fg_?!zR>6 6. Reporting %4bO_vb<9 报告 +P>Gy`D9 学会计论坛bbs.xuekuaiji.com
EJWOXxU Appendix clh3 附录 s-QM6* Audit procedure {Q{lb(6Ba 审计程序 OpW eW