1. Assurance engagements and external audit
保证约定和外部审计 #ySx$WT; [.,6~=}vP Materiality, true and fair presentation, reasonable assurance !
YHu 物质性,真实公平的描述,合理的保证 \M@8# k| u;}B4Rx Appointment, removal and resignation of auditors tYa8I/HpT 审计人员的的任命、免职和辞职 o-=lH tR CU_06A|} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ro@BmRMW 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4*W7{MPY "Fiv
]^ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior rd{(E 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Pc1N~?}. =1capix 1r Engagement letter JY16|ia 约定书(委托书) v%[mt`I ;0gpS y$# 2. Planning and risk assessment Um
<vsR 规划和风险评估 mNKa~E $)V4Eu; General principles JK`P
mp> 一般原则 xd@DN
;e {%Sww: Plan and perform audits with an attitude of professional skepticism bP@_4Dy 持专业的怀疑态度计划和执行审计工作 OpQa! A>puk2 s Audit risks = inherent risk ×control risk ×detection risk l!,{bOZ 审计风险=内在风险×控制风险×检查风险 2Oa-c|F 5WYU&8+]{: Risk-based approach H_FhHX.2( 基于风险的办法 &EOh}O< 3>6o=7/PU Understanding the entity and knowledge of the business -C+vmY*@ 了解商业的实质和知识 HV(Kz 4{KsCd) Assessing the risks of material misstatement and fraud ,}0pK\Y>$ 评估材料错报和舞弊的风险 2Mda'T8 }d(6N&;"zN Materiality (level), tolerable error 4KnDXQ% 重要性(级别),可容忍误差 S)%x22sqf x7?{*w&r Analytical procedures W%ud nJ 分析程序 U|nk86r 4Q5v8k= Planning an audit -E7\.K3 规划审计工作 A-FwNo2"% n C^'2z Audit documentation: working papers 2 OTpGl 审计文件:工作底稿 jo~Pr L/I-(08!Y: The work of others O]>`B{ 其他机构的文件 x3Uv& cx|j
_5%i Rely on the work of experts i`~y%y 依靠专家的工作 /L.a:Er$ c
z|IBsa* Rely on the work of internal audit A?/?9Gr 依靠内部审计工作 x-<dJ}` Ar==@777j 3. Internal control K^bn4Nr 内部控制 @4i DN DYS(ZY)4 The evaluation of internal control systems r!S iR( 对内部控制系统的评估 [H1NP'Kg] 1;W>ceN" Tests of control mI# BQE`p6 控制测试 ~#@EjQCq =%L^!//c Substantive procedures (time, nature, extent) nCrNZ&P 实质性程序(时间,性质,程度) hk
I$ow ( J{y@ O Transaction cycles: revenue, purchases, inventory, etc. s@$AYZm_ 交易周期:收入,采购,库存等。 zkMQ=,[
-AX3Rnv^! ezn>3?S 4.Audit evidence pqe**`z@y 审计证据 fHigLL0B m{*l6`dF Obtain sufficient, appropriate audit evidence Nd6z81 获取足够、适当的审计证据 fp7Qb $-A eZ
cm3=WV| Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^tv*I~>J! 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Lh}he:k+ 2B4c:jJ The audit of specific items b Y>Ug{O; 审计的具体项目 ;VuIQ*@m" 0e7!_/9 Receivables: confirmation ^6*? a9jO> 应收帐款:确认 G 1$l %B k=@Q#=;*[W Inventory: counting, cut-off, confirmation of inventory held by third parties n'ro5D 存货:数量,减值,第三方持有存货的确认 L8W3Tpi&( 073(xAkL{ Payables: supplier statement reconciliation, confirmation Ur`v*LT}~ 应付帐款:供应商的申明一致,确认 ;Gi w7a) -4Xr5j%o Bank and cash: bank confirmation 9hv\%_>o 银行存款和现金:银行的确认 rnr7t \a~] =4zsAa Auditing sampling \o^+'4hq<5 审计抽样 s+[=nau('w U2aE:$oeYi 5.Review
UW+I 8\^ 复核 ;[xDc>&("Q ?d%_o@ Subsequent events h
%nZKhm 随后发生的事件 7@sWT<P ;cO0Y.V9l Rww KPE Cpj_mMtu !
>:O3*/ Going concern t3M/ThIE 持续关注 !-QKh aY
={fi&j Management representations =y':VIVJC 与管理层的交涉沟通 Qu\E/T` y?rsfIth` Audit finalization and the final review: unadjusted differences h*d,AJz &. 审核定稿和最后审查:未经调整的差异 `<K#bDU;a 5}m2D=' b ,cvQD 6. Reporting %=]{~5f> 报告 1t)6wk
N 学会计论坛bbs.xuekuaiji.com S2*:]pYf} Appendix MT9a 1 > 附录 C{c (K! Audit procedure pS%Az)3RZ 审计程序 ]8mBFr5E9