1. Assurance engagements and external audit
保证约定和外部审计 &19lk xhw8# Materiality, true and fair presentation, reasonable assurance 'm 物质性,真实公平的描述,合理的保证 0f_66`
v(i1Z}*b Appointment, removal and resignation of auditors 4he v
; 审计人员的的任命、免职和辞职 SD)5?{6< >lUBt5gU Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;D%$Eh&oma 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7}. #Z
%i;r]z- Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0sq=5 BnO 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 #j(q/
T{x )->-~E}p9 Engagement letter T*7S;<2
约定书(委托书) 6n2Vx1b ,-w-su=J_ 2. Planning and risk assessment Z!q2F%02FO 规划和风险评估 ?$>u!V<' Y&ct+w]% General principles o=mq$
Z:} 一般原则 !=8L.^5c F'$9en2I: Plan and perform audits with an attitude of professional skepticism L8,H9T#e 持专业的怀疑态度计划和执行审计工作 B:R7[G;1 U89]?^|bb Audit risks = inherent risk ×control risk ×detection risk g=8|z#S 审计风险=内在风险×控制风险×检查风险 YR^Ee8 _H [TiTff&LV Risk-based approach "1gk- 基于风险的办法 d/ 'A\"o+ &0;{lS[N:L Understanding the entity and knowledge of the business #+2:d?t 了解商业的实质和知识 <> &e/ CSd9\V Assessing the risks of material misstatement and fraud ECmHy@( 评估材料错报和舞弊的风险 Zi[{\7a :IP;FrcMP Materiality (level), tolerable error !`O_VV`/@ 重要性(级别),可容忍误差 HJ2]Nz:
.N-'; %8 Analytical procedures Lz#$_Am'H 分析程序 {2'74 =F^->e0N Planning an audit ~PU1vbv9T 规划审计工作 $ ufSNx(F 886 (' Audit documentation: working papers 1pYmtr 审计文件:工作底稿 ,q'gG`M
N 7Ap~7)z[ The work of others hy!'Q>[` 其他机构的文件 n]6}yJJo 5'{qEZs^QU Rely on the work of experts -Y
6.?z 依靠专家的工作 82Z[eo ei|*s+OZu Rely on the work of internal audit 5CRc]Q#@ 依靠内部审计工作 7YQK@lS {"gyXDE1 3. Internal control (DELxE 内部控制 c4qp3B_w &4[#_(pk The evaluation of internal control systems ]P}K3tN%] 对内部控制系统的评估 ,
$D&WH gN!E*@7 Tests of control |)!k@?_ 控制测试 0$F
_hZU mvL0F%\.\ Substantive procedures (time, nature, extent) ga2Q3mV 实质性程序(时间,性质,程度) pdcwq~4~% ZB_16&2Ow Transaction cycles: revenue, purchases, inventory, etc. E
|GK3 / 交易周期:收入,采购,库存等。 b*6c.o ?-.Ep0/ 2=!3[>
B 4.Audit evidence r:8]\RU 审计证据 :yO, nM (=bEX Obtain sufficient, appropriate audit evidence G\,A> mT/P 获取足够、适当的审计证据 xP5mL3j K#6`LL m Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations tsSS31cv 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 hI>rtaY_ }
{gWTp The audit of specific items n|4D#Bd1w 审计的具体项目 <p L;- v{rK_jq Receivables: confirmation ;SlS!6.W- 应收帐款:确认 G|6 |; e2Kpx8kWj Inventory: counting, cut-off, confirmation of inventory held by third parties d6d(?" 存货:数量,减值,第三方持有存货的确认 3qxG?G N 8NF;k5 Payables: supplier statement reconciliation, confirmation .
'NO~ 应付帐款:供应商的申明一致,确认 8)q]^ (61twutC Bank and cash: bank confirmation q:~`7I 银行存款和现金:银行的确认 Ef
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11 Auditing sampling .5[LQR 审计抽样 ubN"(F:!-S s?Qb{
5.Review
x}8T[ 复核 ,0<F3h I}G}+0geV Subsequent events l"pz
)$eE 随后发生的事件 A*26
' }2!5#/^~ W1vAK I;11j Zxxy1Fl#.[ Going concern Eztz~oFo 持续关注 4pTuP / GT\s!D;< Management representations
7^t(RNq 与管理层的交涉沟通
!K^Z5A_; WJh;p: q[ Audit finalization and the final review: unadjusted differences U0bEB 审核定稿和最后审查:未经调整的差异 ,w/mk$v M_.,c Vk DneSzqO"o 6. Reporting vL=--# 报告 8,H5G` 学会计论坛bbs.xuekuaiji.com Qpv}N*v^ Appendix s3E~X 附录 ?o(X0 Audit procedure /HJ(Wt
q 审计程序 =*>4Gh
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