1. Assurance engagements and external audit
保证约定和外部审计 [,sm]/Xlc eL88lV]I Materiality, true and fair presentation, reasonable assurance -8:/My 物质性,真实公平的描述,合理的保证 m,V"S(A Scfe6+\EW Appointment, removal and resignation of auditors {'sp8:$a 审计人员的的任命、免职和辞职 oaG;i51! 6G7+&g` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |J$Bj? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~(\.j=x {Kz!)uaC Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /Xl(>^|& 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 & tjL*/ lP*p7Y ' Engagement letter QXEz[R 约定书(委托书) 9D]bCi\ 7n]ukqZ 2. Planning and risk assessment kK=f@l 规划和风险评估 z&yVU<;
iX-.mq$ General principles '0v]?mM 一般原则 x27$h)R0v `#4q7v~>oe Plan and perform audits with an attitude of professional skepticism CbFO9q 持专业的怀疑态度计划和执行审计工作 Ffig0K+` Cd|rDa Audit risks = inherent risk ×control risk ×detection risk 5E^P2Mlc 审计风险=内在风险×控制风险×检查风险 kgd
dq JqV}$E"M2 Risk-based approach |?
rO 基于风险的办法 \%_sL#? 2=,d.1E3d Understanding the entity and knowledge of the business +2>, -V 了解商业的实质和知识 j\iNag( M[cAfu Assessing the risks of material misstatement and fraud )JY#8,{w 评估材料错报和舞弊的风险 V/tl-;W Hi^Z`97c Materiality (level), tolerable error duc\/S' 重要性(级别),可容忍误差 z9w]{Zd_,d +
wfZFJ:1l Analytical procedures *onVG5< 分析程序 V`@/"Dj j sl`?9-_[ Planning an audit =
u&dU'@q 规划审计工作 b^
A7R{G7 n.Y45(@E Audit documentation: working papers 2V*;=cv~z 审计文件:工作底稿 :XOjS[wB
m a:s$[+'Y The work of others k ~4
o`eA 其他机构的文件 h+w1 D} * bnN&E?{hF1 Rely on the work of experts ,6ae='=d 依靠专家的工作 uK0L> }(oWXwFb&W Rely on the work of internal audit S<z 8 依靠内部审计工作 eQ,VK`7X WBR# Ux 3. Internal control <)
-]'@*c 内部控制 4#W*f3d[@: W6):IW(E The evaluation of internal control systems 58R.`5B 对内部控制系统的评估 #)s
+I2 :lu "14 Tests of control tMXNi\Bj 控制测试 _o&NbDH
0^)~p{Zh Substantive procedures (time, nature, extent) n g9_c 实质性程序(时间,性质,程度) $ago j+e
s Transaction cycles: revenue, purchases, inventory, etc. ,+X:#$ 交易周期:收入,采购,库存等。 -s\R2_( js!C`]1 *VUJ);7k 4.Audit evidence kx;7/fH 审计证据 ]Bs{9=2 `l %,4qR Obtain sufficient, appropriate audit evidence %3.
np 获取足够、适当的审计证据 _|{Z850AS ,eSpt#M Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5Q: %f 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 @'y8* _ ?1r<`o3l\ The audit of specific items nRT]oAi 审计的具体项目 %'VzN3Q5V |io)?`pj
Receivables: confirmation 4UND;I& 应收帐款:确认 QB !% ,$U~<Zd Inventory: counting, cut-off, confirmation of inventory held by third parties
bDD29 存货:数量,减值,第三方持有存货的确认 m -0EcA/ bf.yA:~U Payables: supplier statement reconciliation, confirmation TD78&a# 应付帐款:供应商的申明一致,确认 d.
ZfK ;w
Tc_i Bank and cash: bank confirmation x:h)\
%Dg< 银行存款和现金:银行的确认 A`"?~_pHC dp4vybJ Auditing sampling oE2VJKs<B 审计抽样 /lhk}
y^ Ggy?5N7P 5.Review
lXEnm-_ 复核 TX7dwmt)N BK
wo2=m~ Subsequent events Aj(y]p8 随后发生的事件 jy_4W!4a I!Mkss xc {s8g;yU5 SLp nVD:'1 cob??|,\m Going concern p*Yx1er1 持续关注 K3h"oVn D *IeG>% Management representations p#3G=FV 与管理层的交涉沟通 f1?%p)C F?ps?
e Audit finalization and the final review: unadjusted differences *SpE
XO 审核定稿和最后审查:未经调整的差异 }:QoY Nq m\E=I5*/ e E(+ 6. Reporting yU"#2 *C 报告 *SlWA)9Y 学会计论坛bbs.xuekuaiji.com =k
;
X}/ Appendix q(4Ny<=,'K 附录 ]z| 2 Audit procedure lHHx D 审计程序 C5jt(!pi