1. Assurance engagements and external audit
保证约定和外部审计 *ep!gT*4 y8+?:=N. Materiality, true and fair presentation, reasonable assurance =X&h5;x' 物质性,真实公平的描述,合理的保证 ]^
O<WD rvE!Q=y~ Appointment, removal and resignation of auditors d+T]EpQJ* 审计人员的的任命、免职和辞职 *7*g!
km <i`EP/x Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion y6*i/3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 62(WZX%b <2cq 0*$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %aw/Y5 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 WgPL4D9= N[pk@M\vX Engagement letter N_0&3PUSM 约定书(委托书) #gN{8Yk> X_!mZ\H7 2. Planning and risk assessment /v!H{Zw=c 规划和风险评估 E #ys-t 42 RM<\bZPc General principles r LfS9H 一般原则 =D[h0U
P`bR;2o Plan and perform audits with an attitude of professional skepticism -nk
%He 持专业的怀疑态度计划和执行审计工作 /asyj="N7 3F.O0Vz Audit risks = inherent risk ×control risk ×detection risk xBw"RCBz^ 审计风险=内在风险×控制风险×检查风险 wG{obsL.! 5R ec}H Risk-based approach S?3{G@!
基于风险的办法 ]ipVN [\.>BK Understanding the entity and knowledge of the business %ANPv = 了解商业的实质和知识 4x C0Aw $!vi:+ED Assessing the risks of material misstatement and fraud " c 评估材料错报和舞弊的风险 l%w7N9 F 1zc4l6 Materiality (level), tolerable error v<c Hx/ 重要性(级别),可容忍误差 LB{a&I LG fglZjT Analytical procedures `UJW:qqW 分析程序 \U-5&,fP EEo+# Planning an audit =:0(&NCRq 规划审计工作 [c W L+kS8D< Audit documentation: working papers fzio8mKVX 审计文件:工作底稿 Y
zvtxX* R;.WOies4 The work of others (@#Lk"B 其他机构的文件 ,pG63&?j ~w*ojI Rely on the work of experts v4.V%tg! 依靠专家的工作 .z4FuG,R iLI]aZ Rely on the work of internal audit (Z5#;rgem 依靠内部审计工作 6FmgK"
t8 K*}j1A 3. Internal control vVf!XZF 内部控制 h/VYH(Tj r 1a{Y8? The evaluation of internal control systems Arv8P
P^' 对内部控制系统的评估 E<4}mSn) X5yh S Tests of control 0`thND)?O 控制测试 3//
v{ce1] W P&zF$ Substantive procedures (time, nature, extent) {2Ibd i 实质性程序(时间,性质,程度) 18HHEW{ n)H0;25L Transaction cycles: revenue, purchases, inventory, etc. O^$Zz<
交易周期:收入,采购,库存等。 #e=^[E-yE v%- V|L #lC{R^SL 4.Audit evidence 4>HGwk@+8 审计证据 =+L>^w#6= $g^;*>yr Obtain sufficient, appropriate audit evidence <KA@A} 获取足够、适当的审计证据 7(;VUR%%. ?n+\T'f! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6;*(6$
; 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 c2f$:XiM zK92:+^C The audit of specific items Ne EV!V8 审计的具体项目 J)->
7h= Jp#cFUa t Receivables: confirmation BYf"l8^, 应收帐款:确认 T}TP.!0E $gTPW,~s[ Inventory: counting, cut-off, confirmation of inventory held by third parties zE/(F;> FV 存货:数量,减值,第三方持有存货的确认 c%!wKoD iT"Itz-^# Payables: supplier statement reconciliation, confirmation u\wd<<I'] 应付帐款:供应商的申明一致,确认 3"n8B6 7KIQ)E'kG| Bank and cash: bank confirmation GZt] 38V)g 银行存款和现金:银行的确认 T1&H! VLN3x.BY Auditing sampling YLo$n 审计抽样 :
eFc.>KoD #w@Pa L iS 5.Review
J;`~
!g 复核 v],
DBw9 [
_$$P* Subsequent events dFFqs&c Q 随后发生的事件 eV0S:mit h6N}sLM{0 &/F[kAy lg+g:o j[cjQ]>~' Going concern WRyL
pTr- 持续关注 B vc=gW E}=NZqOB! Management representations B_2>Yt" 与管理层的交涉沟通 L#Y;a
5b uyj*v]AE' Audit finalization and the final review: unadjusted differences ~S!kn1&O 审核定稿和最后审查:未经调整的差异 dDbC0} x/ :nUsC+oBS gj^]}6-P 6. Reporting xk8p,>/ 报告 \k_3IP?o= 学会计论坛bbs.xuekuaiji.com 6DW
|O<k^j Appendix G{~p.?f: 附录 iGk{8Da< Audit procedure QB,a
d 审计程序 2*YXm>
|1