1. Assurance engagements and external audit
保证约定和外部审计 ,1YnWy* L_rKV
oKjt Materiality, true and fair presentation, reasonable assurance SdfrLdi}Y 物质性,真实公平的描述,合理的保证 J
dDP -R;.Md_ Appointment, removal and resignation of auditors 5)yQrS !{: 审计人员的的任命、免职和辞职 t'EH_U o?J>mpC Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion fodr1M4J 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 $[Fh|%\ {Z_Pry$6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior F62arDA 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 6#k
Ap+g7 {O,Cc$_ Engagement letter j]"Yzt~u 约定书(委托书) T@]vjXd![ 4>gMe3]0 2. Planning and risk assessment oWpy^=D_ 规划和风险评估 9k^;]jE rY>{L6d General principles q*ZjOqj 一般原则 >Tld: h(I~HZ[K&T Plan and perform audits with an attitude of professional skepticism +6!.)Ea= 持专业的怀疑态度计划和执行审计工作 v5t`?+e qx"?')+ Audit risks = inherent risk ×control risk ×detection risk id.o)= 审计风险=内在风险×控制风险×检查风险 Wv"[,5
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i! Risk-based approach V&_5q`L 基于风险的办法 X./4at` @Ns^?#u~ Understanding the entity and knowledge of the business mLO{~ruu 了解商业的实质和知识 h.QKbbDj cmu5KeH Assessing the risks of material misstatement and fraud I/GZ 评估材料错报和舞弊的风险 N
L]:<FG mV;Egm{A\ Materiality (level), tolerable error hSD)| 重要性(级别),可容忍误差 "$#x+|PyC oS$&jd Analytical procedures E<a~
`e 分析程序 j~"X`: = $Tq-<FbM) Planning an audit 6kjBd3 规划审计工作 /
GJ"##< ;G~0 VM2| Audit documentation: working papers 5Lt&P
5BY 审计文件:工作底稿 ''wWw(2O lE[LdmwDrb The work of others @-;-DB]j 其他机构的文件 v^[Ny0cM Gn;eh~uw;l Rely on the work of experts /v;g v[ 依靠专家的工作 x-U^U.i@ P7E}^y`e Rely on the work of internal audit RN3w{^Ll 依靠内部审计工作 i<1w*yu R6)
p4#|i 3. Internal control }x-~>$:" 内部控制 x-Z`^O 9GkG' The evaluation of internal control systems >lyUr*4PX 对内部控制系统的评估 lV$U!v:b '8k\a{t_z Tests of control _hMVv&$ 控制测试 ~@bCSOIy ` /]8C&u Substantive procedures (time, nature, extent) q`}Q[Li 实质性程序(时间,性质,程度) 2X)E3V/*
_e8@y{/~Fd Transaction cycles: revenue, purchases, inventory, etc. N"T~U\R 交易周期:收入,采购,库存等。 Y.i<7pBt =YZp,
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x 4.Audit evidence QKZm<lUL 审计证据 rQ*'2Zf'< cWp
n/.a Obtain sufficient, appropriate audit evidence z8>KY/c 获取足够、适当的审计证据 $1
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kN&0 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Y#{KGVT< 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 >}O1lsjW:z 0V}vVAa(B The audit of specific items n1uJQt 审计的具体项目
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Receivables: confirmation jfqWcX.X= 应收帐款:确认 'iMI&?8u A>OL5TCl Inventory: counting, cut-off, confirmation of inventory held by third parties +5?hkQCX1^ 存货:数量,减值,第三方持有存货的确认 k%:]PQjYT xYM/{[ Payables: supplier statement reconciliation, confirmation ?8! 4!P%n 应付帐款:供应商的申明一致,确认 >eAlz4 -1S+fUkiK/ Bank and cash: bank confirmation WU#bA|Cf 银行存款和现金:银行的确认 UH%?{>oRh -&))$h3o\ Auditing sampling $./JA)` 审计抽样 k%NY,(:( w:'$Uf8] 5.Review
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复核 =#T6,[5
$hndb+6q Subsequent events :
[aUpX= 随后发生的事件 3$l'>v+5{ _*bXVJ
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~U&a9&Z m++VW0Y> Going concern #hR}7K+@ 持续关注 qdZn9i g6QkF41nG Management representations [ "J 与管理层的交涉沟通 xE;fM\7pu #1u4Hi(x5 Audit finalization and the final review: unadjusted differences )d
C%g=dtc 审核定稿和最后审查:未经调整的差异 }6C&N8f r1ctW#\~8 L-@j9hU{ 6. Reporting
6=A++H@ 报告 :$/lGIz 学会计论坛bbs.xuekuaiji.com {U^mL6=&v Appendix kX[I|Z= 附录 biKpV?Dp Audit procedure RU_=VB % 审计程序 4d0PW#97.