1. Assurance engagements and external audit
保证约定和外部审计 Y+/lX 6' [[)_BmS5r Materiality, true and fair presentation, reasonable assurance 6bZ[Kt 物质性,真实公平的描述,合理的保证 ^Dx#7bsDZR H%z@h~s> Appointment, removal and resignation of auditors n`;R pr& 审计人员的的任命、免职和辞职 Jll-X\O`- WO,xMfK Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion y02u?wJ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ! ]Mc4!E
Z]:BYX' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "L2 m-e6 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 *N/hc 9F+ P@Kp Engagement letter }1%r%TikY 约定书(委托书) Nl8 gK{ H "+c)FGi 2. Planning and risk assessment )8{6+{5lu 规划和风险评估 |Zq\
GA Z]-WFU_
N General principles b5e@oIK 一般原则 ;~sr$6 Y&'8VdW Plan and perform audits with an attitude of professional skepticism o+g4p:Mf 持专业的怀疑态度计划和执行审计工作 w&lZ42(mF |j_`
z@7( Audit risks = inherent risk ×control risk ×detection risk @5}gsC 审计风险=内在风险×控制风险×检查风险 ?(im+2 iG[?
]] Risk-based approach $ehg@WK}. 基于风险的办法 "'eWn6O( {&nV4c$v Understanding the entity and knowledge of the business @%@zH%b 了解商业的实质和知识 *PM}"s '.p? 6k!K Assessing the risks of material misstatement and fraud a%~yol0wO7 评估材料错报和舞弊的风险 SQKt}kDbM c
#q"\" Materiality (level), tolerable error Rk<%r k 重要性(级别),可容忍误差 E5B8 Z?$a &
QY#3yj= Analytical procedures F
WTx&Ip 分析程序 mTEVFm ;1LG&h,K Planning an audit "r-l8r, 规划审计工作 9!t4> A'DVJ9%xB Audit documentation: working papers XU#,Bu{ 审计文件:工作底稿 <7gMl i f@W
]% The work of others dp^N_9$cdO 其他机构的文件 dB`b9)Tk0z cTj~lO6 Rely on the work of experts La}o(7=s 依靠专家的工作 98<zCSe\] B/Ba5z"r$ Rely on the work of internal audit
~R!gJTO9 依靠内部审计工作 &"j@79Ym1~ YY!!<2_ 3. Internal control zPQ$\$7xB 内部控制 z]>9nv`b 4!2SS The evaluation of internal control systems <R~KM=rL
对内部控制系统的评估 +{xG<Wkltz h>tsis'N9 Tests of control apaI
J+^[ 控制测试 )@c3##Zp) X RRJ)}P Substantive procedures (time, nature, extent) Y\u_+CG* 实质性程序(时间,性质,程度) #KJZR{ XaGz].Sv Transaction cycles: revenue, purchases, inventory, etc. '
C6:e?R 交易周期:收入,采购,库存等。 dP3VJ3+
% <NL+9l R S&|VkZR) 4.Audit evidence Spc&X72I 审计证据 Ty}R^cy{d ;@'0T4Z&l Obtain sufficient, appropriate audit evidence *(VbPp_H_ 获取足够、适当的审计证据 <tQXK; 5@.zz"o.` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations T]X{@_
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 ,^!Zm^4, eHROBxH& The audit of specific items !pV<n 审计的具体项目 d'q;+jnP |3|wdzV Receivables: confirmation 4Qhx[Hv>( 应收帐款:确认 Wb'*lT0= x/[8Wi,yB Inventory: counting, cut-off, confirmation of inventory held by third parties &{hc 存货:数量,减值,第三方持有存货的确认 \)s3b/oap u-
1@~Z Payables: supplier statement reconciliation, confirmation >T(M0Tkt 应付帐款:供应商的申明一致,确认 o8mo=V4j
Q{`@
G"' Bank and cash: bank confirmation \cFAxL( 银行存款和现金:银行的确认 $TFTIk*uU j@_nI~7f} Auditing sampling -D$3!ccX 审计抽样 wbl${@4 H.)fOctbO 5.Review
dkf}),Z F 复核 cy9N:MR(c `2sdZ/fO Subsequent events _82<|NN: 随后发生的事件 ?!_u,sT Mn-<5 1.% rkbl/py -Zttj /K IOn`cbV: Going concern W6hNJb 持续关注 EP/&m|o|G ZyZl\\8U Management representations %!>k#F^S 与管理层的交涉沟通 4b]IazL) !Jh*a *I} Audit finalization and the final review: unadjusted differences (=6P]~, 审核定稿和最后审查:未经调整的差异 5X0_+DdeL bbM4A! N OE5 X8DqQe 6. Reporting 1w(<0Be 报告 cF-Jc}h 学会计论坛bbs.xuekuaiji.com aS3P(s L Appendix (Be$$W 附录 LqMe'z Audit procedure iJ5e1R8tN 审计程序 1VR qz5