1. Assurance engagements and external audit
保证约定和外部审计 w->Y92q] 9S}rTZkEq Materiality, true and fair presentation, reasonable assurance ~i?A! 物质性,真实公平的描述,合理的保证 $o5i15Oy. ;)CN=J
! Appointment, removal and resignation of auditors ,iP
YsW]5 审计人员的的任命、免职和辞职 <iU@ M31 wyB]!4yy, Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .Hqq!& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 mR@d4(:J? !s1<)%Jt Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _&V,yp!|
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 F9K0 f*Q9u >1p Engagement letter *(q?O_3,b 约定书(委托书) X coPkW a<r,LE 2. Planning and risk assessment M NwY
规划和风险评估 w[gt9]}N Ru*
gbv,U General principles
a}FyJp 一般原则 ?VE'!DW 7UW\|r Plan and perform audits with an attitude of professional skepticism lD[@D9 持专业的怀疑态度计划和执行审计工作 r1%{\< W&
0R/y7 Audit risks = inherent risk ×control risk ×detection risk !PEKMDh 审计风险=内在风险×控制风险×检查风险 |w*
s:p fTy:Re Risk-based approach rmkBp_i{| 基于风险的办法 rY^uOrR>j* 9Q s5e Understanding the entity and knowledge of the business *,lDo9 了解商业的实质和知识 L k
nK ,s3| Assessing the risks of material misstatement and fraud PL$XXj>|: 评估材料错报和舞弊的风险 &>+T*-' QH(&Cu, Materiality (level), tolerable error Ii[U% 重要性(级别),可容忍误差 ^\O*e)#* aQx6;PC
Analytical procedures :K2
X~Ty 分析程序 0O`Rh"O $aJay]F Planning an audit v {HF}L 规划审计工作 er3~gm
jH<Sf: Y( Audit documentation: working papers Kj
@<$ChZw 审计文件:工作底稿 \^ds
e JX5/PCO The work of others y<- ]'Yts 其他机构的文件 &57~i=A
3 GZrN,M Rely on the work of experts 1K@ieVc 依靠专家的工作 LZ_VLW9wE nN<,rN{: Rely on the work of internal audit t`Z3*?UqI 依靠内部审计工作 /fT"WaTEK #
!O)-dyF 3. Internal control T>nH= 内部控制 7_s+7x = ?o+%ckH The evaluation of internal control systems G^dp9A 对内部控制系统的评估 \a;xJzc9 q6-o!>dLQ Tests of control zx\-He 控制测试 '1b8>L
aIa<, Substantive procedures (time, nature, extent) 5"57F88Y1 实质性程序(时间,性质,程度) jnJ*e-AW >fP;H}S6 Transaction cycles: revenue, purchases, inventory, etc. KM[0aXOtv 交易周期:收入,采购,库存等。 E%v0@ :B5*?x bv]SR_Tiq 4.Audit evidence TX$dxHSPK 审计证据 `W)?d I?#M 1ds4C:M+< Obtain sufficient, appropriate audit evidence `x
_(EZ 获取足够、适当的审计证据 d6tv4Cf
71[?AmxV Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations a~LA&>@ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 wMCg`
rk %p)&mYK{ The audit of specific items c$ib- 审计的具体项目 &)Qq%\EP4 tTTHQ7o*BD Receivables: confirmation C=&n1/ 应收帐款:确认 qQ)1+^ z~`X4Segw Inventory: counting, cut-off, confirmation of inventory held by third parties 1gBLJ0q 存货:数量,减值,第三方持有存货的确认 "!vY{9, 084Us
s Payables: supplier statement reconciliation, confirmation +zch e 应付帐款:供应商的申明一致,确认 $[`rY D/. O(%6/r`L,k Bank and cash: bank confirmation K5LJx-x*j 银行存款和现金:银行的确认 )ddJ\: w`8H=Hf Auditing sampling 9b=0
4aWHm 审计抽样 Hm>cKPZ) )N- '~<N
5.Review
)s:kQ~+ 复核 ;Z0&sFm :X}SuM?c Subsequent events G.L}VpopM 随后发生的事件 !$1qnsz AC
<2.i_ ,h1\PT9ULY oZ/"^5
G-1qxK Going concern _PPC?k{z! 持续关注 WynTU? &S+*1<|`K Management representations bs\kb
-\R 与管理层的交涉沟通 h9m|f|cH XZ.D<T" Audit finalization and the final review: unadjusted differences oh$"?N7n1 审核定稿和最后审查:未经调整的差异 v4Ag~Ev
cx &D[M<7T }a!|n4|` 6. Reporting PCaFG;} 报告 GFPrK9T 学会计论坛bbs.xuekuaiji.com ?/MkH0[G = Appendix _I; hM 附录 ;0kAm
Vy Audit procedure T'7>4MT( 审计程序 9*FA=E