1. Assurance engagements and external audit
保证约定和外部审计 &'>m;W (U& Materiality, true and fair presentation, reasonable assurance <rE>?zvm 物质性,真实公平的描述,合理的保证 ]_h3 Z|E9
}Il] Appointment, removal and resignation of auditors BFW b0;+ 审计人员的的任命、免职和辞职 @??3d9I 33DP?nI} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion v]( Y n)# 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 t/;0/ql\ )K{ s^]Jp Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior BjfVNF;hk: 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 wU+r]SK@ B$2b=\ Engagement letter n!z!fh 约定书(委托书) '
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2. Planning and risk assessment C^"zU>W_ 规划和风险评估 U}jGr=tu 9\.0v{&v General principles ?\8aT"o 一般原则 [<53_2]~ {ze69 h Plan and perform audits with an attitude of professional skepticism l}/_(* 持专业的怀疑态度计划和执行审计工作 /7
D5I\ jcqUY+T$ Audit risks = inherent risk ×control risk ×detection risk id:,\iJ 审计风险=内在风险×控制风险×检查风险 gw"cXny 5Qq/nUR Risk-based approach /.0K#J:
基于风险的办法 xJ$uoy3+ p*c(dkOe8 Understanding the entity and knowledge of the business &"%Ws{Qn] 了解商业的实质和知识 t?>}0\1 ht2Fie Assessing the risks of material misstatement and fraud O z0-cM8t 评估材料错报和舞弊的风险 Acw`ytV "?zWCH Materiality (level), tolerable error cIw X sx
重要性(级别),可容忍误差 IRQtA
Z V$ >;4q Analytical procedures &tZIWV1& 分析程序 U*a#{C7" W$`v^1M2o Planning an audit Vx<{cHQQ 规划审计工作 p"hO6b%V `$f`55e Audit documentation: working papers o)5zvnu7 审计文件:工作底稿 Zeg'\&w0s 4nm.ea| The work of others hOB<6Tm[ 其他机构的文件 )r46I$]> KhWy Rely on the work of experts hn2:@^=f 依靠专家的工作 t[q2W"#.
z|3v~, Rely on the work of internal audit @LI;q 依靠内部审计工作 z~h?"' iO*
5ClB 3. Internal control n3$=& 内部控制 nqH[
y0 ]z'L1vQl7 The evaluation of internal control systems GbO j%
a 对内部控制系统的评估 *}C%z( HjK8y@j Tests of control %EU_OS(u.{ 控制测试 8)8~c@ s;bGg Substantive procedures (time, nature, extent) UUfM7gq 实质性程序(时间,性质,程度) IB#
ua: {oY"CZ2 Transaction cycles: revenue, purchases, inventory, etc. p'LLzc## 交易周期:收入,采购,库存等。 o`n8Fk}i Mk#r_:[BS cV>?*9z0 4.Audit evidence P WS8Dpb 审计证据 U=JK c<_1o!68 Obtain sufficient, appropriate audit evidence \9,lMK[b 获取足够、适当的审计证据 q}Po)IUT`5 "*#f^/LS Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations SHYekX 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 JYNnzgd lB _9b_|2 The audit of specific items @VP/kut 审计的具体项目 Gs"lmX-{$j 7a9">:~ Receivables: confirmation e/Z{{FP%6 应收帐款:确认 fASklcQ ^e^-1s
S Inventory: counting, cut-off, confirmation of inventory held by third parties t'Yd+FK
存货:数量,减值,第三方持有存货的确认 5(#z)T >AV9 K Payables: supplier statement reconciliation, confirmation P\ P=1NM 应付帐款:供应商的申明一致,确认 ds(X[7XGW
I*U7YqDC9 Bank and cash: bank confirmation XC6 |<pru 银行存款和现金:银行的确认 W\B@0Is o uD{-a$6z Auditing sampling < k(n% 审计抽样 )Mq4p'*A[ *8qRdI9 5.Review
ksU& q%1 复核 R{brf6, I|*<[/)]y Subsequent events N@0/=B[n 随后发生的事件 Yw=@*CK' nZj&Ma7R qK;J:GT> $Rze[3 )]Zdaw)X Going concern xs6!NY 持续关注 @&HLm^j2O UBv#z&@[ Management representations &:d`Pik6 与管理层的交涉沟通 U{EcV%C2 w,6
gnO Audit finalization and the final review: unadjusted differences nUq@`G 审核定稿和最后审查:未经调整的差异 g[b;1$ ?
a+J4Zr3 xPF.c,6b4= 6. Reporting Xl$r720ZJr 报告 )sIzBC 学会计论坛bbs.xuekuaiji.com .gNJY7`b Appendix c;b<z|}z 附录 7zQGuGo( Audit procedure e#6H[t
审计程序 y1Br4K5C