1. Assurance engagements and external audit
保证约定和外部审计 p
-/}@r3Z+ CjA}-ee Materiality, true and fair presentation, reasonable assurance
16I(S 物质性,真实公平的描述,合理的保证 qj?
I*peK) a[gN+DX%L Appointment, removal and resignation of auditors BCHI@a 审计人员的的任命、免职和辞职 *tT5Zt/&Sr fVBRP[, Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion P
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O1C 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =`%%*
,@2d4eg4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5xG/>fn 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 }Z\+Qc<< 5TdI Engagement letter o-t!z'\lO 约定书(委托书) fGLOXbsA ;Y16I#?;Kh 2. Planning and risk assessment nzu
3BVv 规划和风险评估 lc0Z fC k?=V?JWY General principles P^*gk P 一般原则 YCQ+9 ]9pcDZB Plan and perform audits with an attitude of professional skepticism @i:
_JOl 持专业的怀疑态度计划和执行审计工作 [h2V9>4: %K]nX#.B& Audit risks = inherent risk ×control risk ×detection risk FdJC@Y-#uA 审计风险=内在风险×控制风险×检查风险 RbNRBK!{ r,dxW5v. Risk-based approach Qod2m$>wp} 基于风险的办法 QfM*K.7Sl E0S[TEDa] Understanding the entity and knowledge of the business N:/$N@"Ge 了解商业的实质和知识 N,_ej@L8 9/|i.2& Assessing the risks of material misstatement and fraud ]j:Ikb} 评估材料错报和舞弊的风险 yQ8H-a. IA;KEGJ Materiality (level), tolerable error *)d|:q3 重要性(级别),可容忍误差 rQ$A|GJ L
s^{j Analytical procedures
ss3fq} 分析程序 HIeMV,.QN OiY2l;
68 Planning an audit Ic&t_B*i}] 规划审计工作 UwQ3q Xl*-A|:j Audit documentation: working papers vR~*r6hX8 审计文件:工作底稿 .< vg[ *id|za|:k The work of others (^Do#3 其他机构的文件 (*fsv
g~ aLXA9? Rely on the work of experts +;[`fSi 依靠专家的工作 |I+E`,n"b )SUN+YV^ Rely on the work of internal audit IL:"]`f* 依靠内部审计工作 Ef `LBAfOO 0_D~n0rq,v 3. Internal control X7c*T / 内部控制 v
V^ GIWK 3Yj}ra} The evaluation of internal control systems X0Oq lAw 对内部控制系统的评估 n"K7@[d YJ16vb9 Tests of control 47K5[R 控制测试 4!}fCP ty hy )RV=X Substantive procedures (time, nature, extent) usTCn3u 实质性程序(时间,性质,程度) (kuZS4Af n
~3c<{coZ Transaction cycles: revenue, purchases, inventory, etc. .RWBn~b#I 交易周期:收入,采购,库存等。 S~Hj.
d4/ "\=_- ` eXaDx%mM 4.Audit evidence .CpF0 审计证据 +%Gm2e;_u \%Smp2K Obtain sufficient, appropriate audit evidence ^c7L!F 获取足够、适当的审计证据 Nb9pdkf0
7z,M`14 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?GC0dN
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 zn~m;0Xi tQ}gBE63 The audit of specific items `cv:p|s 审计的具体项目 q%vUEQLBp n|*V
8VaL Receivables: confirmation zXC In 应收帐款:确认 nz',Zm}, M#>GU<4" Inventory: counting, cut-off, confirmation of inventory held by third parties
E{ ,O} 存货:数量,减值,第三方持有存货的确认 Vi|jkyC8 ~EM];i Payables: supplier statement reconciliation, confirmation fytx({I
.a 应付帐款:供应商的申明一致,确认 ,'673PR .0|J+D Bank and cash: bank confirmation o%5bg( 银行存款和现金:银行的确认 /YbL{G
)j} E)E! Auditing sampling w8i!Qi#y5D 审计抽样 @6!JW(,]\ gZUy0`E 5.Review
.-ABo]hf 复核 $S}x'F!4_ VfwD{+5 Subsequent events ;R!H\ 随后发生的事件 p o`$^TB^+ XL3h ;$, |Q;o538 ]>L]?Rm
;Z_C3/b Going concern ;^*!<F%t9R 持续关注 iPOZ{'Z 8TPm[r] Management representations Q ?
t 与管理层的交涉沟通 ^!qmlx* ]t3"0 Audit finalization and the final review: unadjusted differences NLl~/smMS 审核定稿和最后审查:未经调整的差异 G~L?q~b WLLv a<{ Fc~w`~tv 6. Reporting srLr~^$j[ 报告 g8"7wf`0k 学会计论坛bbs.xuekuaiji.com ^gyp-
! Appendix V2,WP 附录 ^BX@0"&- Audit procedure 0AKwZ'
&H 审计程序 Vcq?>mH&T