1. Assurance engagements and external audit
保证约定和外部审计 -rBj-4|" ]](hwj Materiality, true and fair presentation, reasonable assurance %1<|.Dmd 物质性,真实公平的描述,合理的保证 hi%>&i* O@VmV>m Appointment, removal and resignation of auditors Z(cgI5Pu
审计人员的的任命、免职和辞职 {1mD(+pJ{ {$JIR}4S Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8dNJZoV 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }OZfsYPz}T j&r5oD; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior G}g+2` 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 #=2~MXa@z7 U-d&q>
_@A Engagement letter Qoc-ZC"<6 约定书(委托书) }_S]!AWz `O F\f
2. Planning and risk assessment x$t=6@<] 规划和风险评估 ^"I!+Teb 4
0eNgm^ General principles H'0S;A+Y6 一般原则 I[/u5V_b' _XN sDW4| Plan and perform audits with an attitude of professional skepticism !
d(,t[cV 持专业的怀疑态度计划和执行审计工作 8GX@76o V_:/#G]jeG Audit risks = inherent risk ×control risk ×detection risk vKxwv
YDe 审计风险=内在风险×控制风险×检查风险 3i<*,@CY ;)*Drk*t, Risk-based approach `%VrT` 基于风险的办法 ?V+=uTCq :7 maN^ Understanding the entity and knowledge of the business mOBS[M5* 了解商业的实质和知识 S;
>_9 is,_r(S Assessing the risks of material misstatement and fraud 3:r;(IaX 评估材料错报和舞弊的风险 2X:n75() 3Dy.mt P
Materiality (level), tolerable error `R\0g\ 重要性(级别),可容忍误差 4r %NtXAa nX~sVG{Q Analytical procedures ><Z2uJZ4x 分析程序 4
IVCTz[ MQ01!Y[q_7 Planning an audit -Rmz`yOq} 规划审计工作 K=;p^dE 9ItsK Audit documentation: working papers 3;&N3:,X 审计文件:工作底稿 \;~>AL* 7@:uVowQ The work of others W,vb7v' 其他机构的文件 :`d& |BB m$3&r2vgi Rely on the work of experts "&An9H' 依靠专家的工作 N.uw2Y% v6FYlKU@8 Rely on the work of internal audit hTF]-&
hZ 依靠内部审计工作 v vFX\j3 yzYPT}t 3. Internal control lUDzfJ}3 内部控制 N=(rl#< ]krOPM/ The evaluation of internal control systems E[
,Ur`>: 对内部控制系统的评估 Rh%x5RFFc i=Y#kL~f Tests of control Y?
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Z 控制测试 0nC%tCV' SNcaIzbr Substantive procedures (time, nature, extent) l =#uy 实质性程序(时间,性质,程度) 4e* rBTl }I!D65-#' Transaction cycles: revenue, purchases, inventory, etc. z.FO6y6L 交易周期:收入,采购,库存等。 r@ ]{
`qA !pgkUzMW rB-&'#3% 4.Audit evidence a
*>$6H; 审计证据 qWdL|8 `uY77co6 Obtain sufficient, appropriate audit evidence w18kTa!4@ 获取足够、适当的审计证据 P)4SrqW_ H_Vf_p? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations :\>@yCD 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 WEZ)7H |GLa`2q| The audit of specific items YajUdpJi 审计的具体项目 074)(X&:x c<|;<8ew Receivables: confirmation oJEind>8O 应收帐款:确认 {eL XVNR7R f/aSqhAW Inventory: counting, cut-off, confirmation of inventory held by third parties ;>bcI). 存货:数量,减值,第三方持有存货的确认 }<m9w\pA ;
&$djP Payables: supplier statement reconciliation, confirmation +TL5yuA 应付帐款:供应商的申明一致,确认 ~0eJ6i *Mk5*_
Bank and cash: bank confirmation =XuBan3
B> 银行存款和现金:银行的确认 :T.j;~ Ny\p$v
"p Auditing sampling <7-3j{065 审计抽样 #fd;] [5yLg 5.Review
P`0}( '"U 复核 v25]}9 /C qf-0 | w Subsequent events ]hRCB=G 随后发生的事件 ')zdI]@M _NA[g:DZ&O ?U$H`[VF} 0e-M 24,C ^z>3+oi Going concern jInI% 持续关注 5o- WA1 VXX7Y?! Management representations P
:zZ 与管理层的交涉沟通 [z=KHk
XnR9/t Audit finalization and the final review: unadjusted differences EdR1W~JZ 审核定稿和最后审查:未经调整的差异 #l2KJ7AMK g$+ $@~ vr/*z euA 6. Reporting r2"B" %; 报告 WTK )SKa,. 学会计论坛bbs.xuekuaiji.com u)J&3Ah% Appendix W~b->F 附录 2"~|k_ Audit procedure VEFUj&t;xW 审计程序 TuR.
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