1. Assurance engagements and external audit
保证约定和外部审计 l^2m7 7) 'F^1)Ga$ Materiality, true and fair presentation, reasonable assurance skF}_ 物质性,真实公平的描述,合理的保证 s]pNT1, [JEf P/n|. Appointment, removal and resignation of auditors ?&D.b$ 审计人员的的任命、免职和辞职 l\37/Z [
ZL<Q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion A3.*d:A 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1 fT
f+P ,7)zavA Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior A
"6& 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 K$wxiGg8P Ry40:;MYN Engagement letter 'yR\%#s6 约定书(委托书) \.]C`ocD \s6VOR/ 2. Planning and risk assessment U
U3o (Yq 规划和风险评估 _q}^#- i7mo89S General principles
= Atyy 一般原则 eMtQa;Lc9o i.gagb Plan and perform audits with an attitude of professional skepticism Lb~'
I=9D 持专业的怀疑态度计划和执行审计工作 Y/f8rN gkDXt^Ob Audit risks = inherent risk ×control risk ×detection risk _QneaPm% 审计风险=内在风险×控制风险×检查风险 H#3Ma1z U2
Cmf Risk-based approach >]x%+@{| 基于风险的办法 ^sF(IV[> 1sq1{|NW~ Understanding the entity and knowledge of the business 7w}]9wCN? 了解商业的实质和知识 P"|-)d }[y_Fr0 Assessing the risks of material misstatement and fraud usw(]CnH 评估材料错报和舞弊的风险 h7PIF*7m
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> Materiality (level), tolerable error @x
r}(. 重要性(级别),可容忍误差
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e41 Analytical procedures bUe6f,8, 分析程序 ^*F'[!. p XdE|7=+s Planning an audit 7>3+]njw 规划审计工作 -HRa6 D2f~*!vEnA Audit documentation: working papers *t`=1Ioj 审计文件:工作底稿
|P-kyY34 .SDE6nvbW The work of others jpZ 7p; 其他机构的文件 zor +A1xqOB Rely on the work of experts G@U}4'V9 依靠专家的工作 K/$5SN1 >vDi,qmZ Rely on the work of internal audit "Mh}n-oju 依靠内部审计工作 1cV0TUrz - H`,`#{ 3. Internal control ,Y@4d79 内部控制 {( Ba EQX?Zs?C The evaluation of internal control systems ~JB4s%& 对内部控制系统的评估 @Py?.H :q$.=?X3 Tests of control x5k6"S"1, 控制测试 ?>mpUH h5lngw Substantive procedures (time, nature, extent) P
Q"v 实质性程序(时间,性质,程度) o`nJJ:Cxq- G*g*+D[HM Transaction cycles: revenue, purchases, inventory, etc. |5*:Th
C[ 交易周期:收入,采购,库存等。 0NXaAf:2Z nMOXy\&mI 58]t iP" 4.Audit evidence [jTZxH< 审计证据 X\5EF7:S :JK+V2B$H Obtain sufficient, appropriate audit evidence 1$ENNq#0 获取足够、适当的审计证据 [pSQ8zdF" rfOrh^ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \cQ+9e) 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 hmI>
7@& ZFtN~Tg The audit of specific items =_[Ich,} 审计的具体项目 Fyc":{Jd `eKFs0M. Receivables: confirmation fwSI"cfM 应收帐款:确认 u+ 8wBb5! =g)SZK Inventory: counting, cut-off, confirmation of inventory held by third parties &&Otj-n5 存货:数量,减值,第三方持有存货的确认 8<
z |al'_s}I Payables: supplier statement reconciliation, confirmation O*9d[jw[ 应付帐款:供应商的申明一致,确认 O>IG7Ujl 21hTun"W Bank and cash: bank confirmation l?KP/0` 银行存款和现金:银行的确认 "MDy0Tj8EN XXb,*u 3 Auditing sampling Agwl2AM5k 审计抽样 :V# B]:Z9 Kk>va->R 5.Review
p+Fh9N<F9 复核 UM. Se(kS UC!"1)~mt` Subsequent events =9A!5 随后发生的事件 Xliw(B'\a4 2
K2_- "SpsSQ 1(/rg la{o<||Aq Going concern !~]'&9 持续关注 !lI1jb" !uhh_3RH Management representations S>R40T=e 与管理层的交涉沟通 muKjeg'b [-1Yyy1}
Audit finalization and the final review: unadjusted differences Pa/2]) w 审核定稿和最后审查:未经调整的差异 gO bP sf
C/Q"Zs 8CRwHDB 6. Reporting a'7RzN ,] 报告 |
|#+ ^p7G 学会计论坛bbs.xuekuaiji.com h[gKyxZ/t Appendix D/tFN
+|P 附录 '^BTa6W}m Audit procedure _p%@x:\ 审计程序 E>kgEfzxP