1. Assurance engagements and external audit
保证约定和外部审计 -cF'2Sfr W`rNBfG> Materiality, true and fair presentation, reasonable assurance yq[Cq=rBk 物质性,真实公平的描述,合理的保证 0'Z\O
r`\A
nT? Appointment, removal and resignation of auditors Iry 审计人员的的任命、免职和辞职 8y'; \(; G* b2,9&F Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion A~(l{g 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 T $4P_* 9W`Frx'h1 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior O09ke-lC 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为
cS.i er.L7 Engagement letter ybdd;t}&1 约定书(委托书) uwIc963 q6P
wZ_ 2. Planning and risk assessment U!5)5c}G
规划和风险评估 =nUW' +V862R4,o General principles R\Z:n* 一般原则 )u ?' ; i7[uLdQ Plan and perform audits with an attitude of professional skepticism B#%;Qc 持专业的怀疑态度计划和执行审计工作 ~`#-d ^s: JWP*>\P Audit risks = inherent risk ×control risk ×detection risk ,SlN zR 审计风险=内在风险×控制风险×检查风险 /(C~~XP
) \a^,sV Risk-based approach >k7q
g$ 基于风险的办法 [ee%c Xo +A_J1iJ< Understanding the entity and knowledge of the business o`,Qku k 了解商业的实质和知识 Tsb{25`+ n_D8JF Assessing the risks of material misstatement and fraud yI{5m^s{ 评估材料错报和舞弊的风险 ^D67y% 'WyTI^K9 Materiality (level), tolerable error 4pz|1Hw7 重要性(级别),可容忍误差 M&Y .; 3 *S{
;p Analytical procedures _1Z=q.sC
分析程序 @MR?6 n*k f2)XP$: Planning an audit %!Q`e79g8 规划审计工作 <msxHw
Y]aW)u Audit documentation: working papers $.St ej1 审计文件:工作底稿 3#kitmV _cDF{E+; The work of others :B*}^g 其他机构的文件 "](6lB1Oe &.i^dO^} Rely on the work of experts :q##fG'm/ 依靠专家的工作 Jc4L5*Xn/ %r
KK[ Rely on the work of internal audit ~rbIMF4T`] 依靠内部审计工作 5 +9Ze9 v*hRz; 3. Internal control gW(gJ;
L,% 内部控制 q]&.#&h Fr?z" The evaluation of internal control systems f6<g3Q7Mu 对内部控制系统的评估 jD,Baz< <g8K})P Tests of control 8
}'|]JK 控制测试 ri~<~oB2: Z-=YM P ]Q Substantive procedures (time, nature, extent) kQdt}o])
实质性程序(时间,性质,程度) )YW<" $s ;a"q'5+Ne Transaction cycles: revenue, purchases, inventory, etc. Tn-C>=tR~% 交易周期:收入,采购,库存等。 z T%U!jqI WUdKLx%F l":c 4.Audit evidence ~o3Hdd_#}N 审计证据 }b3/b :q3+AtF Obtain sufficient, appropriate audit evidence u8b2$D 获取足够、适当的审计证据 9W*+SlH@! @!=\R^#p Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5@osnf? 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 Ru!He,k7 H!e 3~+) The audit of specific items R_P}~l 审计的具体项目 K5Wg"^AHY/ hi=XYC, Receivables: confirmation 4tA_YIv
应收帐款:确认 >/f_F6ay# wl=61Mb Inventory: counting, cut-off, confirmation of inventory held by third parties S|AM9*k9 存货:数量,减值,第三方持有存货的确认 UO`;&e-DB wVs.Vcwr
Payables: supplier statement reconciliation, confirmation [ Mg8/Oy 应付帐款:供应商的申明一致,确认 lkIn%=Z s,VXc/ Bank and cash: bank confirmation &tR(n$M@> 银行存款和现金:银行的确认 W3W'oo %9C@ Xl Auditing sampling 6+rlXmd 审计抽样 u?ek|%Ok ~iBgw&Y 5.Review
W~T}@T:EN 复核 9D\4n }Y(]6$uS Subsequent events 2U
kK0ls 随后发生的事件 n#Dv2 E=6 SD\=
m/W F7m?xy pVp:@0h T<yP* b2E Going concern fpyz' 持续关注 Ko>&)%))$X ?VU(Pq*` Management representations "ceed)(: 与管理层的交涉沟通 <<A`aU^fX ^(}58
5b Audit finalization and the final review: unadjusted differences z(uZF3 审核定稿和最后审查:未经调整的差异 UCrh/b Tm 3q[WHwmm T70QJ=, 6. Reporting o
;"OSp
报告 gCd`pi
8 学会计论坛bbs.xuekuaiji.com UAF<m1
Appendix B-.v0R`5 附录 c47")2/yO Audit procedure [
mxTa\ 审计程序 9&%fq)gS