1. Assurance engagements and external audit
保证约定和外部审计 @'XxMO[Z!< MhT.Zg\ Materiality, true and fair presentation, reasonable assurance Ni bOtIZ 物质性,真实公平的描述,合理的保证 vK@t=d l.gt+e
Appointment, removal and resignation of auditors SY &)?~C 审计人员的的任命、免职和辞职 :s(vn Ie^ uv
>T8(w Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 0{0BL@H 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N!RkV\:X H! IL5@@K Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior vuP.V# 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 0 1~&H8 = k(As^'> Engagement letter Rd#V,[d 约定书(委托书) 9'tOF >U?U;i 2. Planning and risk assessment e;_ cC7 规划和风险评估 g3*" ^C2= dG{D2~# General principles ,AX7~;hpq 一般原则 {-FS+D` O:K={#Xj Plan and perform audits with an attitude of professional skepticism KNH.4A , 持专业的怀疑态度计划和执行审计工作 ^#
:F8D +*Um:}& Audit risks = inherent risk ×control risk ×detection risk fYv= yP~ 审计风险=内在风险×控制风险×检查风险 UM
?{ba9 8Df(|>mK Risk-based approach #a :W 基于风险的办法 <0?h$hf4c /<J&ZoeJB Understanding the entity and knowledge of the business dM|&Y6
了解商业的实质和知识 n4* hQi+d \(m_3 H Assessing the risks of material misstatement and fraud e~Hx+Qp.G 评估材料错报和舞弊的风险 _4H}OGZI :
5=E>! Materiality (level), tolerable error Q $wa<` 重要性(级别),可容忍误差 =SY5E{`4p c_oI?D9 Analytical procedures jSY&P/[xb 分析程序 M@LI(; auzrM4<tz Planning an audit !`S`%\" 规划审计工作 UD0via oN0p$/La Audit documentation: working papers /~k)#44 审计文件:工作底稿 }YPW@g ]{`
8C The work of others rkp 1tv 其他机构的文件 IB!^dhD!Q >,ThIwRN Rely on the work of experts #1>DV@^F 依靠专家的工作 ZjlFr( :j sa.X Rely on the work of internal audit ]klP.&I/0 依靠内部审计工作 bo;;\>k ^>?E1J3u 3. Internal control j _r?4k 内部控制 "X\|!Mxh 7N@4c
The evaluation of internal control systems Afpj*o 对内部控制系统的评估 )p,uZ`~v a!`b`r-4 Tests of control (WW*yv.J 控制测试 aY/msplC pHW
Qk z( Substantive procedures (time, nature, extent) Q}a, f75 实质性程序(时间,性质,程度) x2P}8Idg?A !OM
P] Transaction cycles: revenue, purchases, inventory, etc. M5mCG 交易周期:收入,采购,库存等。 ^LA.Y)4C2% FQV]/ Iyo ey 4.Audit evidence 9t`Z_HwdCb 审计证据 eSV_.uvsb 0SoU\/kUi Obtain sufficient, appropriate audit evidence ] D(laqS;" 获取足够、适当的审计证据 i Sm5k:7 Fx^e%":@ip Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations GCw<jHw 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 Je|D]w 1P"akc The audit of specific items &VY(W{\eY 审计的具体项目 .EOHkhn a@1
r3az Receivables: confirmation %s]l^RZ 应收帐款:确认 N8$MAW :z;}:+7n Inventory: counting, cut-off, confirmation of inventory held by third parties ^bV
Y&iXNu 存货:数量,减值,第三方持有存货的确认 ##%R|P3 1[QH68 Payables: supplier statement reconciliation, confirmation
T?!&a0 应付帐款:供应商的申明一致,确认 lX)RG*FlTC ya+eGD@N': Bank and cash: bank confirmation M4;A4V=W 银行存款和现金:银行的确认 9*?H/iN@p? 0baq696<F Auditing sampling m?Gb5=qo 审计抽样 =c)O8 W#pA W 5.Review
ELF,T( 复核 (#w8/@JxF <lk_]+ XJ3 Subsequent events ;l]O
mcL 随后发生的事件 4:!KtpR[O 8[\(*E}d!X jGB2`^&d kNX(@f Y(>]7 Going concern Vt_NvPB` 持续关注 P7IxN)b7 vXUrS+~x Management representations |51z&dG 与管理层的交涉沟通 S9sFC!s1g +vxU~WIV& Audit finalization and the final review: unadjusted differences RI#Cr+/ 审核定稿和最后审查:未经调整的差异 Fm\
h883\ y{Wtm7fnA sje}E+{[ 6. Reporting NT~L=xsY 报告
7)S;VG k 学会计论坛bbs.xuekuaiji.com /rd6p{F Appendix %eoO3"// 附录 s'LY)_n Audit procedure Q+ ;6\.#r 审计程序 q#v&&]N=