1. Assurance engagements and external audit
保证约定和外部审计 FU{$oCh/5 &U_YDUQ'L Materiality, true and fair presentation, reasonable assurance Ry$zF~[ 物质性,真实公平的描述,合理的保证 {}sF?wZf *En29N#a{ Appointment, removal and resignation of auditors O\3
Lx 审计人员的的任命、免职和辞职 Dd: TFZo M2pe*z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion IE)$.%q;) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E{LLxGAEZ GnX+.uQL| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5%qq#;[n 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 L|?$F*bs fwkklg^ Engagement letter )bd)noZi 约定书(委托书) $;4y2?E t2L} 2. Planning and risk assessment tzTnFV 规划和风险评估 O/(QLgUr uwL^Tq}Yh General principles r<%ua6@ 一般原则 t!=qt* '-,$@l# Plan and perform audits with an attitude of professional skepticism Wz8MV -D 持专业的怀疑态度计划和执行审计工作 kFRl+,bi~ d@0p<at>~ Audit risks = inherent risk ×control risk ×detection risk f3>L/9[[<P 审计风险=内在风险×控制风险×检查风险 3jI
rB% "jUM}@q5 Risk-based approach ;u(#-C2^{l 基于风险的办法 7R4t%^F EbfE/_I Understanding the entity and knowledge of the business `{Jo>L. 了解商业的实质和知识 .jXD0~N8q rexNsKRK_ Assessing the risks of material misstatement and fraud vcmB)P-T`O 评估材料错报和舞弊的风险 Nf]h8d~ 9a6ij*# Materiality (level), tolerable error 5LF &C0v 重要性(级别),可容忍误差 tk5zq-/d wHR# -g' Analytical procedures %W(/W9B$/F 分析程序 X([8TR _.{I1*6Y2 Planning an audit @^2?97i
c 规划审计工作 8|"26UwD/ !RXG{1: Audit documentation: working papers b2tUJ2p 审计文件:工作底稿 U.GRN)fL4 N^TE
;BM The work of others nI
es}n: 其他机构的文件 R<)^--
n W"v"mjYud Rely on the work of experts q:/3uC7
依靠专家的工作 sQXj?5! L25v
7U Rely on the work of internal audit }eK.\_t= 依靠内部审计工作 jU9\BYUg rqi/nW 3. Internal control Mb^E 内部控制 ;ztt*py TPF5 ? The evaluation of internal control systems tW
-f_0a. 对内部控制系统的评估 )ppIO"\ fP KFU Tests of control s# 9*`K 控制测试 ?r'2GR2Sk4 &cSZ?0R Substantive procedures (time, nature, extent) fe4Ki 实质性程序(时间,性质,程度) '* eeup 6Bf aB: Transaction cycles: revenue, purchases, inventory, etc. ^2a 63_ 交易周期:收入,采购,库存等。
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n vve L|j 0,]m.)ws 4.Audit evidence T^DJ/uhd 审计证据 ]ft}fU5C1 )>]@@Trx Obtain sufficient, appropriate audit evidence n)uck5 获取足够、适当的审计证据 mHF?t.y
Tl!}Rw~Pg Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^1-Vd5g 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 }pJLK\ 2r"J"C The audit of specific items wZ%a:Z4TcM 审计的具体项目 UJiy]y mv{bX|
. Receivables: confirmation KQTv5|$? 应收帐款:确认 })yB2Q0 !T"jvDYH Inventory: counting, cut-off, confirmation of inventory held by third parties D$U`u[qjtS 存货:数量,减值,第三方持有存货的确认 ae>B0#= ^N&@7s Payables: supplier statement reconciliation, confirmation DS|q(O=7~t 应付帐款:供应商的申明一致,确认 Y
=ksrs>w E}g)q;0v|2 Bank and cash: bank confirmation JFu9_=%+ 银行存款和现金:银行的确认 n+57# pS7 #SX-Y)> 1@ Auditing sampling rHp2I6.0a 审计抽样 )?;+<, dT7!+)s5- 5.Review
Fv-~v& 复核 Z</57w#-7 X#k:J Subsequent events FEA t6 随后发生的事件 uI\6":/u `hf
`lq^ 1\Z/}FT ;~GBD] )lH`a Going concern oV'G67 W 持续关注 * /^} yVe<+Z\7 Management representations 8l*h\p:Q 与管理层的交涉沟通 X?.tj
Z, dC>(UDC Audit finalization and the final review: unadjusted differences n.=Zw2FE 审核定稿和最后审查:未经调整的差异 3}lIY7O k_`h (R 6w4HJZ
F~ 6. Reporting $DW__h 报告 9p, PW A 学会计论坛bbs.xuekuaiji.com oFKTBH:I Appendix E?FUr?-[ 附录 k\X yR
4r Audit procedure 0"{-<Wot} 审计程序 Mq='|0,