1. Assurance engagements and external audit
保证约定和外部审计 Y 016Xg5 %$=}ePD
Materiality, true and fair presentation, reasonable assurance ?}<Wmy2A 物质性,真实公平的描述,合理的保证 2fG[q3` j] Appointment, removal and resignation of auditors `.YM
bj#T 审计人员的的任命、免职和辞职 .2/W.z2 %J:2y Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \"l/D?+Q 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 L lVE5f? C[nacAi Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior s`o_ER 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 aKw7m={ ::!{f+Up Engagement letter $-M' 约定书(委托书) E\XD~ MXynv";<H 2. Planning and risk assessment ;\gHFG} 规划和风险评估 bf$4Z: Y zwdi$rM5 General principles
;"+]bne~ 一般原则 D]hwG0Chd e*pYlm Plan and perform audits with an attitude of professional skepticism ){"-J&@? 持专业的怀疑态度计划和执行审计工作 ~4u[\&Sh 5
DvD Audit risks = inherent risk ×control risk ×detection risk Tw!_=zy(Gw 审计风险=内在风险×控制风险×检查风险 SAN/fnM qm|T<zsDY# Risk-based approach T<~?
7-O" 基于风险的办法 <amdPo+2D CYN")J8V Understanding the entity and knowledge of the business 3<ry/{#% 了解商业的实质和知识 NZt
8L? @1+({u#B Assessing the risks of material misstatement and fraud I]0
D*z 评估材料错报和舞弊的风险 n]snD1?KX ~\[\S!" Materiality (level), tolerable error DeGcS1_? 重要性(级别),可容忍误差 PVX23y; btv.M Analytical procedures 8B|B[,` 分析程序 U$AV"F&!&} j$}W%ibj Planning an audit QHbjZJ
N 规划审计工作 |9fGn@-
d/&~IR Audit documentation: working papers VTwJtWnq 审计文件:工作底稿 V"Y-|
R +<\.z* The work of others
F!~o J 其他机构的文件
cj9<! "6 OjBg$f~0F Rely on the work of experts =aJb}X 依靠专家的工作 _J-3{a wd0 *"c@ Rely on the work of internal audit :WnF>zN 依靠内部审计工作 G|.5.FK^ ?;?$\b= 3. Internal control Yb Dz{m 内部控制 0Nq6>^
% GJbU1k] The evaluation of internal control systems +!)v=NY 对内部控制系统的评估 EmubpUS; 7~7_T#dTh Tests of control o~={M7m 控制测试 3Fl
!pq] 5_= HtM[v] Substantive procedures (time, nature, extent) 6qkMB|@Ix 实质性程序(时间,性质,程度) LSW1,}/B q8P$Md-=b1 Transaction cycles: revenue, purchases, inventory, etc. #ybtjsu'"U 交易周期:收入,采购,库存等。 j3)fmlA <-K'9ut, o2r)K AA 4.Audit evidence MPF;P&6 审计证据 ^Yu%JCN8g T{Y;-m Obtain sufficient, appropriate audit evidence n0<I 获取足够、适当的审计证据 w8> WwYy[3U Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `]3A#y)v 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 D_)n\(3 )TV{n#n The audit of specific items @"gWvs 审计的具体项目 Zh,{e/j ?Z[`sm Receivables: confirmation l8Ks{(wh 应收帐款:确认 "0#d F:qt mq*Efb)! Inventory: counting, cut-off, confirmation of inventory held by third parties Kzz]ZO*3 存货:数量,减值,第三方持有存货的确认 {t1;icu uf<nVdC. Payables: supplier statement reconciliation, confirmation f*&
4d
应付帐款:供应商的申明一致,确认 P<{N)H 2r T`gR&n<D Bank and cash: bank confirmation tNbZ{=I> 银行存款和现金:银行的确认 j`pX2S ilpP"B
Auditing sampling \C.s%m 审计抽样 u?+i5=N9{ >V1v.JH 5.Review
}*s%|!{H 复核 YdNmnB%J 7lYiu fg Subsequent events I#U"DwM 随后发生的事件 oUG!=.1}K5 LIZsDTU x\MzMQ#Bf 0.}WZAYy~ vRn"0Mzl8 Going concern sp'f>F2] 持续关注 c^s%t:)K N);2 2- Management representations #2\
0#HN 与管理层的交涉沟通 d"
Aer C}>Pn{wY9 Audit finalization and the final review: unadjusted differences u eD_<KjE= 审核定稿和最后审查:未经调整的差异 :$J4T;/{ >^5UXQr O${B)C, 6. Reporting suP/I?4'@ 报告 i{+W62k* 学会计论坛bbs.xuekuaiji.com z1R_a=
7 Appendix RC>79e/u< 附录 "g=g' W# Audit procedure aH!2zC\:T 审计程序 VA^yv1We