1. Assurance engagements and external audit
保证约定和外部审计 1A/l
i% &6@e9ff0 Materiality, true and fair presentation, reasonable assurance 4L[-[{2 物质性,真实公平的描述,合理的保证
B,RHFlp{ Rj{D#5 Appointment, removal and resignation of auditors K2t|d[r 审计人员的的任命、免职和辞职 ?&r>`H E %~YQlN Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion HZzdelo 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =/F\_/Xw xm}`6B^f Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Qv:J#uVw?O 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 zd#/zUPI 4p_@f^v~QH Engagement letter *saO~.-;4 约定书(委托书) O,!4
W\s [:C!g#o 2. Planning and risk assessment AJ-~F>gn 规划和风险评估 z}*74lhF
cy4V*zwp General principles vxx7aPjC 一般原则 zj9aaZ} ~yuj;9m3 Plan and perform audits with an attitude of professional skepticism '8bT9 持专业的怀疑态度计划和执行审计工作 0qMf6 vt-53fa| Audit risks = inherent risk ×control risk ×detection risk |&a[@(N:zf 审计风险=内在风险×控制风险×检查风险 h; sdm/ L[9]Ez$2+ Risk-based approach OQZ\/~o 5 基于风险的办法 z hFk84 mbRN W Understanding the entity and knowledge of the business @ 6{U*vs 了解商业的实质和知识 _Vxk4KjP5 Z]Iyj
97 Assessing the risks of material misstatement and fraud 2d Px s:8& 评估材料错报和舞弊的风险 zMQ|j_l9E Gm1vVHAxv Materiality (level), tolerable error ; 'J{yl
RQ 重要性(级别),可容忍误差 gAgP(" k,nRC~Irh Analytical procedures Bn_@R` 分析程序 h*-j
kKg%[zXS Planning an audit SZQ4e 规划审计工作 :X;AmLf`2u #.n%$r Audit documentation: working papers x9!vtrM\Zr 审计文件:工作底稿 *S@
0o6v t'0dyQ%u The work of others {|J'd+ 其他机构的文件 >O&:[CgEF zn
|/h,. Rely on the work of experts W8
m*co 依靠专家的工作 H
|iY<7@ 4aQb+t, Rely on the work of internal audit e.IKmH]z 依靠内部审计工作 H
c{0O7 JH0L^p 3. Internal control &% \`Lwh 内部控制 I5J9,j U3yIONlt The evaluation of internal control systems vc_ 5!K%[ 对内部控制系统的评估 *r k!`n& }6Uw4D61 Tests of control |VL(#U 控制测试 CS*wvn;. ^#4?v^QNh Substantive procedures (time, nature, extent) P]G`Y>#$r 实质性程序(时间,性质,程度) \VX~'pkrd/ $}/ !mXI5 Transaction cycles: revenue, purchases, inventory, etc. H `V3oS~} 交易周期:收入,采购,库存等。 OxraaN` @ 0RB.- ?X.MKNbp 4.Audit evidence 6Q._zk 审计证据 1wa zJj=v {rG`Upp Obtain sufficient, appropriate audit evidence ]'F{uDm[ 获取足够、适当的审计证据 JL4\% kMHupROj Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0/."R
; 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 N@>,gm@UU zW_V)UNe The audit of specific items {g>k-. 审计的具体项目 lnFOD+y9 -m:i~^
u Receivables: confirmation heliL/ 应收帐款:确认 <z*SO
a MhNDf[W> Inventory: counting, cut-off, confirmation of inventory held by third parties cia4!-# 存货:数量,减值,第三方持有存货的确认 jy] hP?QG 2>3gC_^go Payables: supplier statement reconciliation, confirmation ''Y}Q" 应付帐款:供应商的申明一致,确认 D/w4u;E@ iTt"Ik' Bank and cash: bank confirmation uLsGb=m%b 银行存款和现金:银行的确认 [y73
xF lMX 2O2 o Auditing sampling QM1-w^ 审计抽样 $Wy7z^t bN$!G9I!, 5.Review
7RmL#f` 复核 ai(<"|( bc"E=
z Subsequent events >o=3RB=Fh 随后发生的事件 7 N?x29 4'W| '4'b R<gC,eV<= u:pdY'`"# dF{3~0+, Going concern 6rEt!v #K[ 持续关注 ?gb"S, "msCiqF{z Management representations x+vNA J 与管理层的交涉沟通 )""i"/Mn xQ62V11R6 Audit finalization and the final review: unadjusted differences EdA_Hf 审核定稿和最后审查:未经调整的差异 @^y/V@lDm w0Fi~:b SzR0Mu3uK 6. Reporting xa`&/W
> 报告 ObIi$uJX 学会计论坛bbs.xuekuaiji.com FDaHsiI: Appendix (XJehdB0 附录 C|Bk'<MI Audit procedure >w jWX{&? 审计程序 (}fbs/8\p