1. Assurance engagements and external audit
保证约定和外部审计 :*Y2na)qQ 2]=`^rC* Materiality, true and fair presentation, reasonable assurance (nAL;:$x2 物质性,真实公平的描述,合理的保证 EO%"[k nXw98; Appointment, removal and resignation of auditors 8]Q#P 审计人员的的任命、免职和辞职 i!EAs`$o` v1z
d[jqk Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion E
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U 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 oL@K{dk +`tk LvM Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 45rG\$%# 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 33g$mUB lBGYZ-- Engagement letter |#yH,f 约定书(委托书) xZA.<Yd^r y/+IPR 2. Planning and risk assessment bvS6xU-
J 规划和风险评估 ih-J{1 Kr;;aT0P General principles
9}5o> iR 一般原则 ["[v 8Qhj_ Plan and perform audits with an attitude of professional skepticism rn/~W[ 持专业的怀疑态度计划和执行审计工作 9{
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Audit risks = inherent risk ×control risk ×detection risk GSW%~9WBa 审计风险=内在风险×控制风险×检查风险 >wb Uxl%{5 8OiCldw:HN Risk-based approach W/g_XQ 基于风险的办法 RL3*fRlb cQ
|Q-S Understanding the entity and knowledge of the business 5Dzf[V^]` 了解商业的实质和知识 -Nn<pq Ft38)T"2R\ Assessing the risks of material misstatement and fraud +lb&_eD 评估材料错报和舞弊的风险 =#=}|Q} &gKDw!
al Materiality (level), tolerable error Q[?R{w6 重要性(级别),可容忍误差 XJ5@/BW }x+6<Rp'E_ Analytical procedures 7ug"SV6Hb 分析程序 |Z)}-'QUJ bi^Pk,' Planning an audit ?Yzw]ag
. 规划审计工作 h,n}=g+? %-a;HGbZn Audit documentation: working papers "=1gA~T 审计文件:工作底稿 Tdm|=xI
)K$YL='kX The work of others QO^V@"
N 其他机构的文件 'v9M`` U8J9 #+: Rely on the work of experts n}t9Nf_ 依靠专家的工作 ,H%[R+) h3-^RE5\`S Rely on the work of internal audit m2"wMt"*V 依靠内部审计工作 uVKe ?~RC bN7m[GRO. 3. Internal control eh>
|m>JY 内部控制 >I/@GX/ 6Ia HaV+P The evaluation of internal control systems ]YtN6Rq/ 对内部控制系统的评估 P;o{t k1oJ<$Q Tests of control CAC%lp 控制测试 L""ZI5J{F9 mt$rjk= Substantive procedures (time, nature, extent) Arm'0)B> 实质性程序(时间,性质,程度)
H(gY= ^2);*X> Transaction cycles: revenue, purchases, inventory, etc. #/o~h|g 交易周期:收入,采购,库存等。 2x9.>nwhb Ar[|M2| q/@+
.q 4.Audit evidence ZE-vroh 审计证据 /#
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&bz% @p; Obtain sufficient, appropriate audit evidence K4jHha 获取足够、适当的审计证据
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(Hx yQMwt|C4 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9TQVgkW 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 WG3!M/4r H
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ee5} The audit of specific items T- _)) 审计的具体项目 FR[I~unqD <g%A2lI Receivables: confirmation i%[ gNh 应收帐款:确认 |Y05 *!\P* &3Yj2Fw Inventory: counting, cut-off, confirmation of inventory held by third parties \
a,}1FS 存货:数量,减值,第三方持有存货的确认 a#"orc j 2.I|8d[ Payables: supplier statement reconciliation, confirmation 8QK8q:| 应付帐款:供应商的申明一致,确认 v@tEHRadz J@2wPKh?Yp Bank and cash: bank confirmation tE_n>~Zs 银行存款和现金:银行的确认 r
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(bB7tR Auditing sampling *U,JQ 审计抽样 `(h^z>% \cCH/ 5.Review
Yi?bY 复核 E
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'tfU Subsequent events .Y{x!Q" 随后发生的事件 'E9{qPLk( s{R,- \_ "A"YgD#t !#_2 ![ erW2>^My Going concern Hp04apM: 持续关注 e}1Q+h\ #55
:qc>m Management representations On}1&!{1] 与管理层的交涉沟通 F`m}RL]g oG1z
PspL Audit finalization and the final review: unadjusted differences 6" * <0 审核定稿和最后审查:未经调整的差异 PVp>L*|BZ; $uDgBZA\ XDJE]2^52? 6. Reporting yy=hCjQ) 报告 O&BvWik 学会计论坛bbs.xuekuaiji.com '0+~]4&}q Appendix TLVsTM8P 附录 =Q40]>bpx Audit procedure &{.IUg 审计程序 mdEJ'];AH