1. Assurance engagements and external audit
保证约定和外部审计 4gdXO [fb9;,x` Materiality, true and fair presentation, reasonable assurance QR8]d1+GV 物质性,真实公平的描述,合理的保证 sCQV-%9 9.( [,J Appointment, removal and resignation of auditors EM
+! ph 审计人员的的任命、免职和辞职 T2)CiR-b t7xJ" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion '"rm66 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9Av{>W? B>\q!dX3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Zu4CFX-4 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 qNrLM!Rj wgvCgr< Engagement letter _D8
zKp 约定书(委托书) [z=!OFdE 5INw#1~ 2. Planning and risk assessment f4NN?"W) 规划和风险评估 D;+Y0B Qm"
~XP General principles ,pf\g[tz 一般原则 OPqhdqo Nt?=0X|M Plan and perform audits with an attitude of professional skepticism @ptrF
pSL 持专业的怀疑态度计划和执行审计工作 "SWL@}8vx REi"Aj= Audit risks = inherent risk ×control risk ×detection risk !,5qAGi0 审计风险=内在风险×控制风险×检查风险 p?P.BU\CR w+5OI9 Risk-based approach hjk]?MC 基于风险的办法 yOb'] vMn$lT@ Understanding the entity and knowledge of the business <8Zs;>YuK 了解商业的实质和知识 '%*hs8s wnLpf Assessing the risks of material misstatement and fraud s+G(N$0U 评估材料错报和舞弊的风险 6!*zgA5M' J<Ki;_=I Materiality (level), tolerable error pjSM7PhQ 重要性(级别),可容忍误差 )fS6H<* a_b+RMy Analytical procedures !A|}_K1Cr 分析程序 9Q\B1Q q$}J/w(, Planning an audit GU Mf}y 规划审计工作 p#rqe<Ua tO"AeZe%| Audit documentation: working papers +G7[(Wz(z 审计文件:工作底稿 ["ocZ? x [kgCB7.V The work of others ]lE5^<<
其他机构的文件 J^~J& [<f9EeziB Rely on the work of experts Zny9T
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gKgh 5C*-v,hF Rely on the work of internal audit jC?l :m? 依靠内部审计工作 BuC\Bd^0 %6M%PR~u 3. Internal control "l#"c{ee{ 内部控制 XZ8]se"C I_`NjJ;61 The evaluation of internal control systems 4`RZ&w;1H2 对内部控制系统的评估 ']OT7)_ />>KCmc Tests of control R7FI{A 控制测试 ?\X9Ei kKC]
n Substantive procedures (time, nature, extent) FS('*w&bP 实质性程序(时间,性质,程度) j4=\MK _Vc4F_ Transaction cycles: revenue, purchases, inventory, etc. $V/Ke 交易周期:收入,采购,库存等。 lC
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X]GodqL\ 4.Audit evidence @XcrHnH9 审计证据 X1V~.kvt) u{l4O1k/c Obtain sufficient, appropriate audit evidence Q!7mN?l 获取足够、适当的审计证据 /WX&UAG ?D_}',Wx Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Zl]@;*u 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 eV;nTj r.=.,R The audit of specific items ]{ch]m 审计的具体项目 -`t9@1P>
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xKepZ Receivables: confirmation -Wre4^,v 应收帐款:确认 m-cw5lW X %7l!
k[ Inventory: counting, cut-off, confirmation of inventory held by third parties 7+6I~&x!Lz 存货:数量,减值,第三方持有存货的确认 f&$$*a @;S)j!m` Payables: supplier statement reconciliation, confirmation 7|!Zx-} 应付帐款:供应商的申明一致,确认 w2r*$Q : 'pK Bank and cash: bank confirmation 3u;0,:X& 银行存款和现金:银行的确认 AthR|I|8 #Ny+6XM Auditing sampling xa{.hp? 审计抽样 z 5~X3k7
`)BZk[64 5.Review
k#p6QAhS 复核 _u~`RlA C]na4yE8 Subsequent events r -uu`=, 随后发生的事件 VArMFP)cz 2B_+5 !!~
r1)zN 3B$|B, /c7jL4oD Going concern v sYbR3O 持续关注 D8$4P T0u DKl\N~{F Management representations ;YBk.}
% 与管理层的交涉沟通 ZiaFByLy "|PX5 Audit finalization and the final review: unadjusted differences +NOq>kH@ 审核定稿和最后审查:未经调整的差异 xBqZ:
BQ 8Qkwg]X +.*=Fn22 6. Reporting o$}$Z&LK 报告 ;iUO1t)^ 学会计论坛bbs.xuekuaiji.com e8z?) 4T Appendix z07:E>D] 附录 zq|NltK Audit procedure :G
5O_T$ 审计程序 ;9vY5CxzC