1. Assurance engagements and external audit
保证约定和外部审计 rv}mD R V
kU+7 Materiality, true and fair presentation, reasonable assurance 5 o#<`_=J 物质性,真实公平的描述,合理的保证 Uvh~B^6
`*NO_K Appointment, removal and resignation of auditors n5v ' 审计人员的的任命、免职和辞职 -^iUVO`z "!%wh6`>Md Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %AG1oWWc>. 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2~!R*i H|;*_ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `ke3+%uj o 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 =`Po<7D C,A!tj7@ Engagement letter ^kn^CI6 约定书(委托书) WR/o
@$/ 1~2R^#rm 2. Planning and risk assessment pWs\.::B 规划和风险评估 JiFA]M`^Q ]*N:;J General principles SyK 9Is{8 一般原则 7G5y)Qb u5w&X8x Plan and perform audits with an attitude of professional skepticism o"p^/'ri 持专业的怀疑态度计划和执行审计工作 ryxYcEM0 >Mvka;T] Audit risks = inherent risk ×control risk ×detection risk weAn&h| 审计风险=内在风险×控制风险×检查风险 j8GY`f# /!3ZW XY\ Risk-based approach {p`mfEE( 基于风险的办法 KD% TxK l{Jt s I Understanding the entity and knowledge of the business Y[Q@WdE9 了解商业的实质和知识 9>by~4An? FR:d^mL Assessing the risks of material misstatement and fraud jn-QKdqM 评估材料错报和舞弊的风险 z %x7fe &]P"48NT Materiality (level), tolerable error HA6G
)x 重要性(级别),可容忍误差 9!9>
?Z "8 N"Udu Analytical procedures wV\%R,bZj 分析程序 w*50ZS;N N&T:Lt_N Planning an audit q|5Q?t:,r 规划审计工作 M`GP^Ta =/FF1jQ Audit documentation: working papers B?LXI3sQZ 审计文件:工作底稿 !;%y$$gxh i
+f7 The work of others ><;Q@u5~ 其他机构的文件
.~3kGf": 4j>fI)FUW Rely on the work of experts E&*:
jDg 依靠专家的工作 !(Krf IU@_)I+6 Rely on the work of internal audit 9tn;L"#&N 依靠内部审计工作 | h}B{D JqEW=5 3. Internal control }e 9!xA 内部控制 ?^ZXU0IkP ueDvMP The evaluation of internal control systems eNRs&^ 对内部控制系统的评估 aD9rp
V fb.J$fX Tests of control Py|;kF~! [ 控制测试 \m4T3fy {`%hgR Substantive procedures (time, nature, extent) +t9 8@ 实质性程序(时间,性质,程度) c<w
avvfUo lWWP03er! Transaction cycles: revenue, purchases, inventory, etc. <l$P&jSF3 交易周期:收入,采购,库存等。 !VwmPAMr#v G@gh#[b {.st`n|xz 4.Audit evidence Z!6UW:&~7 审计证据 kneuV8+(5 DAdYg0efex Obtain sufficient, appropriate audit evidence ]H ~Y7\N-v 获取足够、适当的审计证据 ,_jC$ IG< H"tQ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 22
&'@C> 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 o}8I_o&]U P7:d ly[,q The audit of specific items 1<.5ub*i4 审计的具体项目 h >-'-Hx+ FJeiY#us Receivables: confirmation ;I}'} 应收帐款:确认 gZO&r#
TVaA>]Fv Inventory: counting, cut-off, confirmation of inventory held by third parties ?cKZ_
c 存货:数量,减值,第三方持有存货的确认 [:h5} f'X9HU{Cz Payables: supplier statement reconciliation, confirmation {tw+#}T a 应付帐款:供应商的申明一致,确认 1l5JP|x VfSj E.| Bank and cash: bank confirmation 1!1!PA9u 银行存款和现金:银行的确认 &]F3#^!^ LY 0]l$ Auditing sampling HeLG?6 审计抽样 +5!&E7bcd !R'g59g
5.Review
1vnYogL 复核 .5w azvA -fy9< Subsequent events }rq9I"/L 随后发生的事件 aI3CNeav h|D
0z_f }^xE|~p 29&bbfU Vi*e@IP/ Going concern iEm ? 持续关注 `JB?c 3B0PGvCI1 Management representations Cr C=A=e 与管理层的交涉沟通 #wY0D_3@1 ;Hmp f0$ Audit finalization and the final review: unadjusted differences t)f-m
Qz) 审核定稿和最后审查:未经调整的差异 e}hmS 1>H )G~w[
~ 1yQejw 6. Reporting i/H+xrCK 报告 0[Ht_qxb 学会计论坛bbs.xuekuaiji.com ]bZ(HC?KZr Appendix au7.4ln>Y 附录 >UDd @ Audit procedure g[H',)A) 审计程序 oGa^/:6L