1. Assurance engagements and external audit
保证约定和外部审计 d\1:1ucV kVB}r.NHP Materiality, true and fair presentation, reasonable assurance N7j]yvE 物质性,真实公平的描述,合理的保证 2u I`$A: Ep v3/`I Appointment, removal and resignation of auditors d'**wh, 审计人员的的任命、免职和辞职 .@x"JI>; TkoCyD9 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion NO0[`jy( 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "6[Ax{cM ;GSfN Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +v `^_ 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 `#IT24! O*+w_fox Engagement letter X*p:&=o 约定书(委托书) ]aL [ \8C*O{w 2. Planning and risk assessment 45!`g+) 规划和风险评估 {~B4F}ES j*3sjOoC General principles &Hp\(" 一般原则 }E)8soQR 'nmYB:&! Plan and perform audits with an attitude of professional skepticism ?tal/uC 持专业的怀疑态度计划和执行审计工作 iz,q8}/( )}zA,FOA* Audit risks = inherent risk ×control risk ×detection risk ND99g 审计风险=内在风险×控制风险×检查风险 ^/5E773 Ff1M~MhG Risk-based approach +wf& L 基于风险的办法 v#AO\zYKd H$($l<
G9C Understanding the entity and knowledge of the business bj
*v' 了解商业的实质和知识 .Q6{$Y%l
8xGkh?% Assessing the risks of material misstatement and fraud |[n|=ORI' 评估材料错报和舞弊的风险 [/2@=Uh- t g m{gR Materiality (level), tolerable error JY,l#?lM{ 重要性(级别),可容忍误差 E%v[7 ST >f9]Nj Analytical procedures |SJ%
_#=i 分析程序 94>7-d }M"'K2_Z Planning an audit |RbUmuj 规划审计工作 _o=`-iy9 4j=@}!TBt Audit documentation: working papers 9#=IrlV4 审计文件:工作底稿 xBx?>nN V[2<ha[n> The work of others CB7R{~
$ 其他机构的文件 .q& ]wu A<G ; Rely on the work of experts Ml_
:Q]kl^ 依靠专家的工作 Yhv`IV-s Z#E#P<&d Rely on the work of internal audit 5;KT -(q~ 依靠内部审计工作 4dD@lG~ q~A|R 3. Internal control P)o[p
( 内部控制 tGy%n[ \ u/{_0-+P The evaluation of internal control systems t6U+a\-< 对内部控制系统的评估 YUE1 '} ,;-cz-, Tests of control [>Qs
MUvak 控制测试 w})&[d xN~<<PIZ Substantive procedures (time, nature, extent) 9%hB 实质性程序(时间,性质,程度) ]KII?{<k V:$1o Transaction cycles: revenue, purchases, inventory, etc. Y~\xWYR 交易周期:收入,采购,库存等。 K
{N;k- @RG3*3( OsuSx^} 4.Audit evidence Mh@ylp+q 审计证据 <zWQ[^ :.
o0< Obtain sufficient, appropriate audit evidence o~z.7q 获取足够、适当的审计证据 gM/_:+bT>P i3\oy`GJ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5;%xqdD 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 O9 r44ww Q0cf] The audit of specific items HrcnyQ`Q0 审计的具体项目 gA8u E |@4hz9~3 Receivables: confirmation ,kuF
TWB 应收帐款:确认 m3ZOq
B- Gl\RAmdc Inventory: counting, cut-off, confirmation of inventory held by third parties h-u*~5dB<& 存货:数量,减值,第三方持有存货的确认 M)It(K8R ~1z8G>R Payables: supplier statement reconciliation, confirmation .
*+7xL 应付帐款:供应商的申明一致,确认 '3,JL! [+2^n7R Bank and cash: bank confirmation (>% Vj 银行存款和现金:银行的确认 ]?5@ObG %JU23c* Auditing sampling +.Ukzu~s 审计抽样 /]UNN~( vTa23YDW 5.Review
D.JVEKLkU 复核 m^
&mCo, 1;sAt;/W8 Subsequent events gnK!"!
nL 随后发生的事件 yD'h5)yu nK;
rEL 'Z%aBCM Y2~{q Y z^a?t<+ Going concern x{w ?X.Nt 持续关注 DD3yl\#, z~;qDf|I Management representations ?~9X:~6\ 与管理层的交涉沟通 \YyU5f7'; gI$`d?[0{ Audit finalization and the final review: unadjusted differences um4zLsd#v 审核定稿和最后审查:未经调整的差异 :Gk~FRA| 2]KPW*V Y\F H4}\S 6. Reporting
-Q8`p 报告 v2<gkCK^ 学会计论坛bbs.xuekuaiji.com
MO+0]uh: Appendix ,S K6*tpI 附录 6@361f[ Audit procedure =hb87g. 审计程序 *)sz]g|d