1. Assurance engagements and external audit
保证约定和外部审计 <**y !2 Qj6/[mUr~ Materiality, true and fair presentation, reasonable assurance
{=QiZWu 物质性,真实公平的描述,合理的保证 q**G(}K y2vUthRwo Appointment, removal and resignation of auditors 4NG?_D5& 审计人员的的任命、免职和辞职 Z%Zd2
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RcF Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -'BA{#e}L 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 LLXVNO@e+ yH*6@P4:0= Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .j>hI="b 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 a5!Fv54 xz{IH,?IG Engagement letter F^LZeF[#t 约定书(委托书) 16i"Yg!* /iV}HV0 2. Planning and risk assessment )R
2. 规划和风险评估 Fa_VKAq wz.6du6- General principles yK2^Y]Ku? 一般原则 ?6jkI2w Gkv{~?95 Plan and perform audits with an attitude of professional skepticism Z(_ZAB%+D 持专业的怀疑态度计划和执行审计工作 i'wAE:Xe jSuL5|Gui Audit risks = inherent risk ×control risk ×detection risk
z,bQQ;z9 审计风险=内在风险×控制风险×检查风险 /<8N\_wh QZhjb Risk-based approach mzc
4/<th 基于风险的办法 `z )N,fF FEW_bP/4 Understanding the entity and knowledge of the business R%
,<\d7 了解商业的实质和知识 @%lBrM L%c0 Z@[~ Assessing the risks of material misstatement and fraud $aPfGZ<i 评估材料错报和舞弊的风险 _#}n~}d ,qrQ"r9 Materiality (level), tolerable error g{9+O7q 重要性(级别),可容忍误差 3^~KB'RZ Io|Aj Analytical procedures qTo-pAG` 分析程序 dVo.Czyd U*P. :BvG Planning an audit <K4,7J$}h 规划审计工作 Ze3X$%kWi t
6^l `6:p Audit documentation: working papers u@%
r 审计文件:工作底稿 5W@jfh) y&= ALx@ The work of others (%:>T
Q( 其他机构的文件 dN}#2Bo= rf%7b8[v Rely on the work of experts Yl$SW;@ 依靠专家的工作 eDZ8w V$rlA'+1v Rely on the work of internal audit )&<=.q 依靠内部审计工作 F5qFYL; *d',Vuv&[ 3. Internal control U"4
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k 内部控制 wgRsZ Z0>DNmH* The evaluation of internal control systems *8tI*Pus 对内部控制系统的评估 Ky
O8A2'U ii0Ce}8d~ Tests of control HH>:g(bu 控制测试 H<G4O02i_ a`u
S[r> Substantive procedures (time, nature, extent) tDCw- 实质性程序(时间,性质,程度) c$QX)V !;!~n
` Transaction cycles: revenue, purchases, inventory, etc. )CS.F= 交易周期:收入,采购,库存等。 OLj\
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B5|D? 4.Audit evidence oq_6L\
~ 审计证据 &X]\)`j0 CCGV~e+ Obtain sufficient, appropriate audit evidence N9rBW 获取足够、适当的审计证据 0G2g4DSKD 45H!;Qsk Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations nD2,!71
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 ^:jN3@Q% TV}}dw The audit of specific items .\qj;20W 审计的具体项目 lRP1&FH0 0J8K9rP;z Receivables: confirmation P~FUS%39"o 应收帐款:确认 :9|W#d{o 9=/N|m8. Inventory: counting, cut-off, confirmation of inventory held by third parties ^R$'eG 4L? 存货:数量,减值,第三方持有存货的确认 JkA|Qdj~Mr *}):<nB$^ Payables: supplier statement reconciliation, confirmation Gj /3kS~@ 应付帐款:供应商的申明一致,确认 3?s ?XAh i$KpDXP\ Bank and cash: bank confirmation )2E%b+" 银行存款和现金:银行的确认 #9LzY
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%~t Auditing sampling 1Ee>S\9t 审计抽样 -6Mm#sX VRW]a 5.Review
~H}en6Rc 复核 d=]U_+ %:qoV0DR Subsequent events =BZ?- mIU 随后发生的事件 efuK jec:i-, *V;3~x! Q:|w%L*E
r++i=SQax Going concern /MOnNnV 持续关注 %E27.$E_ ?&l)W~S Management representations b]]N{: I 与管理层的交涉沟通 C6&( c IGAz
E( Audit finalization and the final review: unadjusted differences p11G#.0 审核定稿和最后审查:未经调整的差异 zSjgx_#U \`xkp[C }o9Aa0$*$ 6. Reporting 5GAy "Xd 报告 9|S` ub' 学会计论坛bbs.xuekuaiji.com qSO
*$1i Appendix xnq><4 附录 g3?U#7i Audit procedure oaDsk<(j;R 审计程序 u=qPzmywt