1. Assurance engagements and external audit
保证约定和外部审计 4?1Qe\A^ sJ|pR=g)! Materiality, true and fair presentation, reasonable assurance ,Q56A#Y\ 物质性,真实公平的描述,合理的保证 X#t tDB ,_u7@Ix Appointment, removal and resignation of auditors C
u8mN B{H 审计人员的的任命、免职和辞职 +#MXeUX" "G
[Nb:,CR Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ):'wxIVGI 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 WVRIq' #+1|O;PB# Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u:f ]|Q 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 sNDo@u7 )]j3-# Engagement letter n7fhc*}:` 约定书(委托书) HpEd$+Mz ot<d
FvD 2. Planning and risk assessment -*'
?D@l 规划和风险评估 ]UkH}Pt'3 2.aCo, Kb; General principles u9"yU:1keb 一般原则 ?YW~7zG YbU8 xq Plan and perform audits with an attitude of professional skepticism :s_>y_=g 持专业的怀疑态度计划和执行审计工作 U`qkeNd M YF
^zheD Audit risks = inherent risk ×control risk ×detection risk AB'+6QU9k 审计风险=内在风险×控制风险×检查风险 4CF;>b
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f67y Risk-based approach \Ip)Lm0 基于风险的办法 #gQn3.PX+y :')[pO_FW* Understanding the entity and knowledge of the business h.X4x2(. 了解商业的实质和知识 mcV<)UA} 8X7??f1;Y Assessing the risks of material misstatement and fraud ~pRgTXbz 评估材料错报和舞弊的风险 |T6K?:U7 Y/5M)AyJt Materiality (level), tolerable error `f>!/Zm%9 重要性(级别),可容忍误差 pX_#Y)5 XL n9NBT4K Analytical procedures `MVqd16Y 分析程序 n{;Q"\*Sg uI-T]N:W8x Planning an audit 0(7 IsG=t 规划审计工作 '(5GRI< 49MEGl;K0\ Audit documentation: working papers lAU99(GXV 审计文件:工作底稿 _iJ~O1qx,w 8 ??-H0P The work of others 2%pED
xui 其他机构的文件 _Q5mPBO `DY
yK?R Rely on the work of experts 6j(/uF4!# 依靠专家的工作 13s/m& x]c8?H9,& Rely on the work of internal audit ]W5*R07 依靠内部审计工作 zTg\\z; AT"gRCU$4 3. Internal control KyyRHf5 内部控制 Vu5?;|^: (t-hi8" The evaluation of internal control systems >s^$- 对内部控制系统的评估 ?Zb+xN KJ( jo:Z Tests of control "|8oFf)l@B 控制测试 Rml'{S ?#K.D vGJ Substantive procedures (time, nature, extent) StI
N+S@Z 实质性程序(时间,性质,程度) zgAU5cw @N Yl4N Transaction cycles: revenue, purchases, inventory, etc. ~qghw@Q~ 交易周期:收入,采购,库存等。 8TP$ ?8l z)3TB
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O 4.Audit evidence 6|jZv~rS$ 审计证据 .#yg=t1C a4,V(Hlm Obtain sufficient, appropriate audit evidence LE8<JMB 获取足够、适当的审计证据 p1KhI;^ FHOw ]"# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations t$!zgUJ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 zq};{~u( yLC[-.H The audit of specific items K3!3[dR* 审计的具体项目 8Rj5~+5 z&%i"IY Receivables: confirmation J p=qPG| 应收帐款:确认 U?0|2hR~ M|DMoi8x Inventory: counting, cut-off, confirmation of inventory held by third parties Sb`[+i'` 存货:数量,减值,第三方持有存货的确认 B(W~]i o+1(N#?m9 Payables: supplier statement reconciliation, confirmation 7%^G]AFi 应付帐款:供应商的申明一致,确认 _w\9
\<% %OBW/Ti Bank and cash: bank confirmation 8oX1 F(R 银行存款和现金:银行的确认 9\_s&p=:. ZsP ^< Auditing sampling Cf[tNq 审计抽样 ly%^\jW oYu xkG 5.Review
.RxT z9( 复核 eGEwXza 4 J>_mDcPo Subsequent events pQa51 nc 随后发生的事件 geG0F}oC! OR@
67Y X/4CXtX^ ,%9XG077 Usf@kVQ Going concern ~wa4kS<> 持续关注 1-gM)x{Jr hV7EjQp Management representations :xsZz$ 与管理层的交涉沟通 -N' (2' J||g(+H> Audit finalization and the final review: unadjusted differences 07.p
{X R 审核定稿和最后审查:未经调整的差异 %],BgLhS. MJ:c";KCq0 @8W@I| 6. Reporting 6Ryc&z5 报告 Dge#e 学会计论坛bbs.xuekuaiji.com oywiX@]~7 Appendix 45JL{YRN 附录 e4YfJd Audit procedure mV^w|x 审计程序 d'_q9uf'