1. Assurance engagements and external audit
保证约定和外部审计 yb(zyGe xgeKz^, Materiality, true and fair presentation, reasonable assurance mfNYN4Um6 物质性,真实公平的描述,合理的保证 (y xrK `Oc`I9 Appointment, removal and resignation of auditors z!={d1u#T 审计人员的的任命、免职和辞职 *
qLOr6 }m~2[5q%/ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (HUGgX"= 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .7HnWKUV D*oJ
z3[ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior : Jh 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 W~1MeAI tilL7 Engagement letter >qSaF 约定书(委托书) {bUd"Tu I oz
rZ 2. Planning and risk assessment 1z\>>N$7B 规划和风险评估
=m4_8)-8u 0-^wY8n-= General principles I\0mmdi73 一般原则 Y( D@B|"'m $z9z'^HqO Plan and perform audits with an attitude of professional skepticism &&w7- 持专业的怀疑态度计划和执行审计工作 hal3J ZR3x;$I~4 Audit risks = inherent risk ×control risk ×detection risk
i8`&XGEd 审计风险=内在风险×控制风险×检查风险 .kT5 4U;{ fU+A~oL%I Risk-based approach 6'M"-9?G 基于风险的办法 eKL)jzC: wNuS'P_(:T Understanding the entity and knowledge of the business .>-`2B*/ 了解商业的实质和知识 ~lR"3z_Z} eTc0u;{V Assessing the risks of material misstatement and fraud RoXU>a:nS 评估材料错报和舞弊的风险 xi6Fs, 2S 8u::f`vi Materiality (level), tolerable error KB,!s7A 重要性(级别),可容忍误差 Uv6#d":f; 1R/=as,R Analytical procedures &8Cuu$T9) 分析程序 7CGKm8T EiY i<Z_S Planning an audit T
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规划审计工作 m6bI<C3^5 W39R)sra Audit documentation: working papers Cm;WQuv@ 审计文件:工作底稿 Riq5Au?*) 8VLr*83~8 The work of others <R:KR(bT 其他机构的文件 /
Xi:k A$RN7# Rely on the work of experts ;APpgt4 依靠专家的工作 3<x_[0v`K1 bID 'r}55 Rely on the work of internal audit
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L 依靠内部审计工作 _Y*:
l7 g eaeOERc 3. Internal control '}c0:,5 内部控制 B @]( , ,\5]n&T;r The evaluation of internal control systems #Dx$KPD 对内部控制系统的评估
AA}M"8~2 j0sR]i Tests of control S8" h9| 控制测试 SZ-% 0z wX7B&w8wV Substantive procedures (time, nature, extent) ]"^GRFK5 实质性程序(时间,性质,程度) MB\vgK
Y -5A@FGh Transaction cycles: revenue, purchases, inventory, etc. =,I,K=+_x 交易周期:收入,采购,库存等。 &adKK
YN io:?JnQSA &hs)}uM&$ 4.Audit evidence aO'$}rDf$ 审计证据 SSi}1 x>5#@SX
J Obtain sufficient, appropriate audit evidence nF}]W14x 获取足够、适当的审计证据 Arz>
P@EQ (~{7 e/)r Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 94W9P't 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 8(%iYs$
<acAc2 The audit of specific items $,icKa 审计的具体项目 =#1iio&
Lm'Ony^F Receivables: confirmation +98~OInySZ 应收帐款:确认 2`t4@T <"CG%RGP Inventory: counting, cut-off, confirmation of inventory held by third parties CN:
36 存货:数量,减值,第三方持有存货的确认 9n!3yZVSe pz?.(AmU\ Payables: supplier statement reconciliation, confirmation )T?w,"kI 应付帐款:供应商的申明一致,确认 vK#xA+W E](Ood Bank and cash: bank confirmation (a`z:dz} 银行存款和现金:银行的确认 `
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_[gs/i} Auditing sampling LtH;#Q 审计抽样 j/wNPB/NM ^l
_W9s 5.Review
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H@__%KBw *BBP"_$ Subsequent events :!3CoC.X|c 随后发生的事件 V}7I?
G Qo)>i0 |)pT"` !=cW+=1 >F,~ QHcz Going concern D4n~2] 持续关注 Y.F:1<FAtf #)=P/N1 Management representations $CHri| 与管理层的交涉沟通 qN+ ngk,: 8*4X%a=O
f Audit finalization and the final review: unadjusted differences E+>Qpy 审核定稿和最后审查:未经调整的差异 XkuNLs4 SMqJMirR C#>c(-p>RC 6. Reporting \|DcWH1 报告 &cayhL/% 学会计论坛bbs.xuekuaiji.com |53Zg"! Appendix Q>JJI:uC4 附录 gHvxmIG Audit procedure ?8b?{`@V 审计程序 n/S
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