1. Assurance engagements and external audit
保证约定和外部审计 9CxFj)#5F _!} L\E~ Materiality, true and fair presentation, reasonable assurance Z#1'STg 物质性,真实公平的描述,合理的保证 9S y |:J0 |@+/R .l Appointment, removal and resignation of auditors ZliJc7lss 审计人员的的任命、免职和辞职
'Pm.b}p< !I8m(axW Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ZSUbPz
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !
/^Jma7n Y]33:c_;Mo Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior qSg=[7XOO 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 VsrY
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.^5g Engagement letter !
L=RhMI 约定书(委托书) ?4^
8C4 mbS`+)1=l 2. Planning and risk assessment ]'[(MH" 规划和风险评估 5r-OE-U{ W{v{sQg General principles Vp.&X 8 一般原则 /ta5d;@ )yj:P Plan and perform audits with an attitude of professional skepticism wt(Hk6/B 持专业的怀疑态度计划和执行审计工作 ,ezC}V0M ?##3E,
/"9 Audit risks = inherent risk ×control risk ×detection risk #3h~Z)+y 审计风险=内在风险×控制风险×检查风险 TJhzyJ"t n$03##pf Risk-based approach 68
*~5] 基于风险的办法 Bc!ZHW*& ?e. Ge0& Understanding the entity and knowledge of the business AB1.l
hR 了解商业的实质和知识 + bU*"5" @}8~TbP Assessing the risks of material misstatement and fraud us0{y7(p 评估材料错报和舞弊的风险 >B~vE2^tQ~ L#}HeOEi[ Materiality (level), tolerable error uYu/0fQD 重要性(级别),可容忍误差 Jj:Bi&C W7
.Y`u[ Analytical procedures F70_N($i 分析程序 z5k9|.hgw
:1Y *&s Planning an audit MB:VACCr 规划审计工作 ,e{|[k
H({Y Audit documentation: working papers O7x'q<PFU 审计文件:工作底稿 9td[^EB#(h ~*-%tFSv The work of others @'ln)RT, 其他机构的文件 DJ
Gq=* (3[Lz+W.u Rely on the work of experts \(.])I>)eh 依靠专家的工作 Z6F^p8O- pT;{05 Rely on the work of internal audit @#?w>38y 依靠内部审计工作 &|%F=/VU ]-D&/88`` 3. Internal control ee7{5 内部控制 1/l;4~p7' wBb J
\ The evaluation of internal control systems CL%+`c0 对内部控制系统的评估 L(
B(x>w $zR[2{bg Tests of control t]QGyW A] 控制测试 { yvKUTq` j&qJK,~ Substantive procedures (time, nature, extent) Vjc*D] 实质性程序(时间,性质,程度) Y2B",v" u]Eyb),Gy Transaction cycles: revenue, purchases, inventory, etc. \`MX\OR 交易周期:收入,采购,库存等。 -y+u0,=p. ':[:12y[ \kQ@G 4.Audit evidence M10u? 审计证据 , C88%k y!SElKj Obtain sufficient, appropriate audit evidence ^+zF;Q' 获取足够、适当的审计证据 0x Vue[ep V:rq}F} Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yz}Agc4.I 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 zg!;g`Z@S O|J`M2r The audit of specific items dnVl;L8L3 审计的具体项目 0/d+26lR RLN>*X Receivables: confirmation Iaf"j 2B 应收帐款:确认 9 veq `}ak;^Me Inventory: counting, cut-off, confirmation of inventory held by third parties 7z'l}*FRD 存货:数量,减值,第三方持有存货的确认 lzz rzx^ =PiDZS^" Payables: supplier statement reconciliation, confirmation ,v$gWA!l 应付帐款:供应商的申明一致,确认 agqB#,i Kd8V,teH Bank and cash: bank confirmation =j]us?5 银行存款和现金:银行的确认 `s (A&=g\ ;7"}
I Auditing sampling 0wV!mC
审计抽样 O1pBr=+j+{ q1sK:)Hu+ 5.Review
)A9K9pZj 复核 [?mDTD8zU woJO0hHR Subsequent events [vkz<sL" 随后发生的事件
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V@C|*A o0b}:` Going concern ]%jlaXb 持续关注 TN}YRXtW+ hM")DmvB4 Management representations W-:gU!{*# 与管理层的交涉沟通 %"~\P
u*> U7d%*g Audit finalization and the final review: unadjusted differences <>`+"O} 审核定稿和最后审查:未经调整的差异 uM,bO*/f [H-,zY h%
BA,C 6. Reporting A-e#&pJ 报告 |?6r&bT 学会计论坛bbs.xuekuaiji.com _Z'j%/-4@D Appendix 7q*L-Xe]k 附录 YHN@?}T() Audit procedure mRB-} 审计程序 YRF%].A%2