1. Assurance engagements and external audit
保证约定和外部审计 @y->4`N GC H= X Materiality, true and fair presentation, reasonable assurance g8mVjM\B; 物质性,真实公平的描述,合理的保证 a9"x_IVU nTY`1w.
; Appointment, removal and resignation of auditors JrseU6N 审计人员的的任命、免职和辞职 W<yh{u&, (iGk]Rtzt Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 0gHJ%m9s 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 P$.Azrl W$N_GR'4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #@Zz
Bf 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 kX\t0'=] qD
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Engagement letter dI-=0v-| 约定书(委托书) s[h'W~ 2#@S6zc 2. Planning and risk assessment Pp:(PoH 规划和风险评估 "Z }'u2%\m O9A.WSJ
>} General principles i5|A\Wv" 一般原则 3w
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H TuBg 4\V Plan and perform audits with an attitude of professional skepticism =nA;,9% 持专业的怀疑态度计划和执行审计工作 Ws4aCH 1 ]X Jpy-U Audit risks = inherent risk ×control risk ×detection risk Ne@Iv)g? 审计风险=内在风险×控制风险×检查风险 0fXdE ;M3 #;
E,>0 Risk-based approach C$aiOK-]+ 基于风险的办法 0+;.T1? joAR;J Understanding the entity and knowledge of the business Z5[ t/ 了解商业的实质和知识 x<P$$G/ J@H9nw+Q Assessing the risks of material misstatement and fraud @;fdf 3ian 评估材料错报和舞弊的风险 9O?.0L ]Tf.KUm Materiality (level), tolerable error MT$OjH'Q` 重要性(级别),可容忍误差 +J]3)8y+ ^;c!)0Q<Z Analytical procedures ]$4
k+)6 分析程序 w%VHq z$ Io5-
[d Planning an audit g*b% 规划审计工作 ToCB*GlL 4NQS'*%D Audit documentation: working papers ,78QLh9: 审计文件:工作底稿 PsEm(.z Up*p*(d3 The work of others 6
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[ 其他机构的文件 (".`#909 EW0H"YIC Rely on the work of experts Mm:6+ 依靠专家的工作 {LbcG
^k SBAq,F' Rely on the work of internal audit rV"<1y:g 依靠内部审计工作 pxM^|?Hxc l\ts!p4f$ 3. Internal control %TPnC'2 内部控制 9vmH$ :upi2S_e The evaluation of internal control systems bb$1RLyRL 对内部控制系统的评估 Ol~sCr "7JO~T+v Tests of control ^%)'wDK 控制测试 Aw;~b&.U{_ ya5;C" Substantive procedures (time, nature, extent) ch 4z{7 实质性程序(时间,性质,程度) iPa!pg4m Z$k4T$,[- Transaction cycles: revenue, purchases, inventory, etc. z=N'evx~ 交易周期:收入,采购,库存等。 4G;+ETp AJiEyAC!)5 `]FA} wC 4.Audit evidence 8,a&i:C 审计证据 9 @!Og(l .D-} 2<z Obtain sufficient, appropriate audit evidence sI@m"A 获取足够、适当的审计证据 X'TQtI go|/I& Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Ss@\'K3e 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 I+!w9o2nZ bVQLj}% The audit of specific items ipQJn_:2 审计的具体项目 PM=Q\0 1
C{n!l Receivables: confirmation V);{o>%.K 应收帐款:确认 z~L4BY @z
drBWo|/ Inventory: counting, cut-off, confirmation of inventory held by third parties Kg VLXI6 存货:数量,减值,第三方持有存货的确认 !Z
YMks4 0<>I\UN0b Payables: supplier statement reconciliation, confirmation WLP A51R 应付帐款:供应商的申明一致,确认 aG%KiJ7KEN e=o<yf9>Q Bank and cash: bank confirmation E&Pv:h,pV& 银行存款和现金:银行的确认 J|W~\(W6i TKx.`Cf
m Auditing sampling qmdl:J|? 审计抽样 glH&v8
"6['!rq0 5.Review
1tDd4r?Y 复核 lf4-Ci*X @g
}r*U? Subsequent events .</d$FM JE 随后发生的事件 nC$f0r"z c_~)#F%P O"<D0xzF? izebQVQO* R56:}<Y, Going concern lE78Yl] 持续关注 (x@|
6Sb RI!!?hYm Management representations R^iF^IB 与管理层的交涉沟通 G!RbM.6 "A~\$ Audit finalization and the final review: unadjusted differences @.yp IE\ 审核定稿和最后审查:未经调整的差异 Pp7}|/ Y/2@PzA| :7KcD\fCj 6. Reporting elG<\[ 报告 skh6L!6*< 学会计论坛bbs.xuekuaiji.com EoD;'+d Appendix \l?\%aqm 附录 +;c)GNQ)6: Audit procedure ^GQ+,0Yy 审计程序 s]#D;
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