1. Assurance engagements and external audit
保证约定和外部审计 5Pis0fa ^X%{]b K Materiality, true and fair presentation, reasonable assurance tQy@d_a=y
物质性,真实公平的描述,合理的保证 _5^p+ G[YbgG=9Y Appointment, removal and resignation of auditors @`N)`u85[ 审计人员的的任命、免职和辞职 V~+{douq .[1"Med J Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Q"UQv< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 a G^kL 1.]Py" @: Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior UW+|1Bj_: 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 T jO}P\p 5$Yt@8; Engagement letter kfo, PrW`A 约定书(委托书) =GpO}t"> }bG|(Wp9 2. Planning and risk assessment Gw6*0&3') 规划和风险评估 sKhX0,s& &L,zh{Mp General principles FO{K=9O 一般原则 t)74( hlxZq
Plan and perform audits with an attitude of professional skepticism 7FMg6z8~ 持专业的怀疑态度计划和执行审计工作 3F ;+D lm}mXFf# Audit risks = inherent risk ×control risk ×detection risk L&F0^ 审计风险=内在风险×控制风险×检查风险 ^tIi;7k T?W`g>yM Risk-based approach C+-xC~ 基于风险的办法 @ oE [! 7p&%0'BO1z Understanding the entity and knowledge of the business "
1YARGu 了解商业的实质和知识 Zqke8q 1}mIzrY Assessing the risks of material misstatement and fraud bWK}oYB* 评估材料错报和舞弊的风险 !tGXh9g B98&JoS Materiality (level), tolerable error xX`P-h>V`c 重要性(级别),可容忍误差 _f%Wk>A4 |1H"ya Analytical procedures AD4KoT& 分析程序 h
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UBp0;)- Planning an audit )/h~csy:~ 规划审计工作 [ZS}P MoN;t; Audit documentation: working papers +Sk ; 审计文件:工作底稿 -.:[a3c? O0#wM-M The work of others NaC^q*>9 其他机构的文件 UUy|
/z% $VYMAk&\ Rely on the work of experts t%<nS=u 依靠专家的工作 L2[|g~ &Ib8xwb: Rely on the work of internal audit 'u$e2^ 依靠内部审计工作 5An|#^] RQ#g
n 3. Internal control "q4c[dna 内部控制 p`-`(i=iJo FA?xp1E The evaluation of internal control systems +Gi~VW. 对内部控制系统的评估 ygr[5Tl ]%m0PU# Tests of control I~EQuQ >= 控制测试 A{lzQO Af5O;v\ Substantive procedures (time, nature, extent) QIVpO /@ 实质性程序(时间,性质,程度) '/kSUvd ~M%r.WFpA Transaction cycles: revenue, purchases, inventory, etc. SLO;c{EFH 交易周期:收入,采购,库存等。 g5/%}8[-
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]L4B 4.Audit evidence Ub%+8M 审计证据 DYJ@>8 E^ _P Obtain sufficient, appropriate audit evidence YbF}(iM 获取足够、适当的审计证据 W'6~`
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"> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations S/& _ 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
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/{mRw% 2>0[^ .;" The audit of specific items rIp84} 审计的具体项目 ,# rl" D+d\<": Receivables: confirmation mV0F^5 应收帐款:确认 l
q=|= >l{<p( Inventory: counting, cut-off, confirmation of inventory held by third parties "40Jxqt 存货:数量,减值,第三方持有存货的确认 7. 9n z-K?AkB1 Payables: supplier statement reconciliation, confirmation 'WkDpa 应付帐款:供应商的申明一致,确认 EAp6IhW{ :<4:h.gO8 Bank and cash: bank confirmation &=5 银行存款和现金:银行的确认 !r$?66q/ >up'`K, Auditing sampling C,+6g/{ 审计抽样 )h&s.k 7$'%*|C. 5.Review
48Y5ppcS 复核 X*VHi Es6b ~# Subsequent events 7$x~}*u 随后发生的事件 pUki!TA O79;tA<k 1[o] u:m9U B)J.(k`p u}hQF$a" Going concern 1ux~d
P 持续关注 {@1.2AWg [4sI<aH Management representations LS@[O])$' 与管理层的交涉沟通 ja
*k\w{U' Ffk$8" Audit finalization and the final review: unadjusted differences h[72iVn 审核定稿和最后审查:未经调整的差异 ork/:y9*y tmiRv.Mhn< $>1 'pV 6. Reporting $Z(fPKRN/ 报告 Oi +(` 学会计论坛bbs.xuekuaiji.com @gc lks/M Appendix _S5\5[^ 附录 [,)yc/{* Audit procedure |xyr6gY 审计程序 pe=Ou0