1. Assurance engagements and external audit
保证约定和外部审计 /0(%(2jIWl vm8$:W2 } Materiality, true and fair presentation, reasonable assurance 6D
|p Qs 物质性,真实公平的描述,合理的保证
JnY$fs*" (~JwLe@a Appointment, removal and resignation of auditors )IHG6}< 审计人员的的任命、免职和辞职 tAERbiH
q]CeD Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +~N!9eMc 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 k0JW[04j D93gH1z Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k)cP! %z 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 =-w;zx &=X.*H% Engagement letter @o6R[5( 约定书(委托书) eIH$"f;L =_l)gx+Y+y 2. Planning and risk assessment lCR!:~ 规划和风险评估 #AShbl jm+ _g~2R#2Q General principles L_~8"I_ 一般原则 V4|uas{0I: ,[* ;UR Plan and perform audits with an attitude of professional skepticism ^ *0'\/N& 持专业的怀疑态度计划和执行审计工作 yrnv!moc%t 49AW6H.JT Audit risks = inherent risk ×control risk ×detection risk rh66_eV 审计风险=内在风险×控制风险×检查风险 k2r3dO@q 7VAJJv3 Risk-based approach d1c0l{JV3
基于风险的办法 0mTr-`s Od
##U6e` Understanding the entity and knowledge of the business ~W-cGb3c 了解商业的实质和知识 H}/05e 2z\e\I Assessing the risks of material misstatement and fraud !X]8dyW 评估材料错报和舞弊的风险 H; Ku
w `XJm=/f Materiality (level), tolerable error eVJ^\z:4 重要性(级别),可容忍误差 9%tobo@J~n j/KO|iNL2 Analytical procedures BhkoSkr 分析程序 lyv4fP Ls}7VKl' Planning an audit Jxa4hM0 规划审计工作
.X'p q5 mV)+qXC Audit documentation: working papers <CZgQ\Mt 审计文件:工作底稿 ,eRQu. 02=ls V!U The work of others 69OF_/23 其他机构的文件 x#*QfE/E(@ sOpep Rely on the work of experts esX)"_xf 依靠专家的工作 -1u9t4+` H,y4`p 0 Rely on the work of internal audit Zsx3/} 依靠内部审计工作 G^;>8
r +?dl`!rE 3. Internal control !RH
.|} 内部控制 E\U`2{^. _>yoX The evaluation of internal control systems {A:j[ 对内部控制系统的评估 "@/62b \r{W Tests of control ]uQqn]+I! 控制测试 4(
8xjL: @t*t+Vqw Substantive procedures (time, nature, extent) VIJ<``9[ 实质性程序(时间,性质,程度) Wl-<HR!n . (}1%22 Transaction cycles: revenue, purchases, inventory, etc. }4//@J?: 交易周期:收入,采购,库存等。 qfo
D p B;3bc r]Lc9dL 4.Audit evidence XYrJ/!*. 审计证据 8|%^3O 0X nNt1C Obtain sufficient, appropriate audit evidence 4\M.6])_ 获取足够、适当的审计证据 ,Lr<)p n$n7-7 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations N<(.%<! 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 9DQa
PA6 DA&?e~L&H The audit of specific items XB59Vm0E= 审计的具体项目 oXXC@[??}N eKvV*[Na Receivables: confirmation Pr ]Ka 应收帐款:确认 C3NdE_E /
X'(3'a Inventory: counting, cut-off, confirmation of inventory held by third parties Bun><Y
@ 存货:数量,减值,第三方持有存货的确认 }g7]?Ee /3 B
$( Payables: supplier statement reconciliation, confirmation :GpDg 应付帐款:供应商的申明一致,确认 6/V3.UP- qqrq11W Bank and cash: bank confirmation ?';OD3- 银行存款和现金:银行的确认 6GPp>X zOgTQs"ZH Auditing sampling GVHV =E 审计抽样 \;u@ " 4;`oUt
'. 5.Review
5NoI~X
= 复核 I`KQ|h0% L@`ouQ"sa Subsequent events 10!wqyj& 随后发生的事件 n_ lo` &`0/CV Sf5X3,Uw K*UgX(xu4P JM1R ;i6 Going concern t58e(dgi 持续关注 h.O$]:N B(xN Gs Management representations ib{-A& 与管理层的交涉沟通 D?XM,l+ Vq;dJ%sY Audit finalization and the final review: unadjusted differences ^P151*=D 审核定稿和最后审查:未经调整的差异 Z87_ #5 *HEuorl J+d1&Tw& 6. Reporting =] *.ZH#h 报告 P) 3mX.(} 学会计论坛bbs.xuekuaiji.com 3bnS
W5 Appendix z~`b\A,$ 附录
Uf}\p~; Audit procedure (=~&+z 审计程序 F 8B#}%JE