1. Assurance engagements and external audit
保证约定和外部审计 :)9^T< `vijd(a?v Materiality, true and fair presentation, reasonable assurance qAF.i^ 物质性,真实公平的描述,合理的保证 Z}
8m]I ZTwCFn Appointment, removal and resignation of auditors lN-[2vT< 审计人员的的任命、免职和辞职 8eVQnp* HYkZMVH{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
qU) pBA 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /` j~r;S =!RlU)w Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [H!8m7i; 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 jPjFp35;zb $M(ZKS3,j Engagement letter du:%{4 约定书(委托书) 3;h%mkKQ+ -brn&1oJ 2. Planning and risk assessment #q5
L4uM9 规划和风险评估 =n}+p>\s d&'}~C`~k General principles 6,*o;<k[ 一般原则 *&\fBi] P}El#y#& Plan and perform audits with an attitude of professional skepticism ?oc#$fcQ~ 持专业的怀疑态度计划和执行审计工作 9z:P#=Q: /4R|QD Audit risks = inherent risk ×control risk ×detection risk -0{"QhdE% 审计风险=内在风险×控制风险×检查风险 .>{.!a U6pG Risk-based approach 1gZW~6a} 基于风险的办法 >J \} &!8, Y`x54_32 Understanding the entity and knowledge of the business 0{Kb1Ut 了解商业的实质和知识 ezC2E/# ;DkX"X+ Assessing the risks of material misstatement and fraud m R3km1T 评估材料错报和舞弊的风险 )$Erfu @\=%M^bx Materiality (level), tolerable error z}" Xt=G? 重要性(级别),可容忍误差 Wn9b</tf U# jbii6e Analytical procedures UqP
%S$9 分析程序 #hOAG_a, GV5hmDzRs Planning an audit /puM3ZN 规划审计工作 m),3J4(q Ny.s
u?E Audit documentation: working papers T =l4Vb{> 审计文件:工作底稿 FTihxC?.L `;@
#yyj:_ The work of others W* XG9 其他机构的文件 M]+FTz <oE(I)r4, Rely on the work of experts d0`5zd@S 依靠专家的工作 <Q4yN!6 qx1}e Rely on the work of internal audit 0 ;b%
@_E 依靠内部审计工作
?W %9H\; c&+p{hH+ 3. Internal control gZFtV 内部控制 ~olta\| kO]],Vy` The evaluation of internal control systems )_bR"!Z 对内部控制系统的评估 5df~] -=0Y (5SN=6O Tests of control kT!Y~c 控制测试 nJ.<yrzi a-t}L{~ Substantive procedures (time, nature, extent) JVzU'd;1! 实质性程序(时间,性质,程度) 8H>: C(h S
z3@h" Transaction cycles: revenue, purchases, inventory, etc. Y6|8;2E
交易周期:收入,采购,库存等。 .}}w@NO Ax=k0%M[& qc*z`Wz: 4.Audit evidence fE\;C bi 审计证据 g|W|>`> OZ*V7o Obtain sufficient, appropriate audit evidence L{hP&8$k 获取足够、适当的审计证据 piRP2Lbm* X]?qns7 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations J~0_ 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
'g8~ uP o;+J3\ The audit of specific items 7R 40t3 审计的具体项目 7*e7P[LQU L}bS"=B[&W Receivables: confirmation ,= ;d<O8 应收帐款:确认 8+Y+\
XZG edt(Zzk@3- Inventory: counting, cut-off, confirmation of inventory held by third parties AXV+8$ :R 存货:数量,减值,第三方持有存货的确认 r@_`ob RW; !$&3h-l[ Payables: supplier statement reconciliation, confirmation s2*^ PG 应付帐款:供应商的申明一致,确认 ;:JTb2xbb KJ
Gh) Bank and cash: bank confirmation HWFI6N 银行存款和现金:银行的确认 -q9`Btz niZ/yW{w Auditing sampling /dU-$}>ZI 审计抽样 ;%r#pv~ o}XbFLn 5.Review
T@PtO"r 复核 \vBpH'hR,' (fc
/"B- Subsequent events @za X\ 随后发生的事件 mK3U*)A
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h?1+Sz& tBNkVh(c T{1Z(M+ Going concern fmD
U 持续关注 nRpZ;X)'. o|\0IG(\ Management representations V
+/Vk1 与管理层的交涉沟通 "(uEcS2< BJgg-z{Y Audit finalization and the final review: unadjusted differences S ^?&a5{o 审核定稿和最后审查:未经调整的差异 '&/"_ Is~bA_-
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fLi 6. Reporting V j\1HQ 报告 |Uz?i7z 学会计论坛bbs.xuekuaiji.com *@J Appendix uf;^yQi 附录 G
dFTKOq Audit procedure zi~_[l- 审计程序 gn&jNuGg