1. Assurance engagements and external audit
保证约定和外部审计 "E4;M/ W_w^"' Materiality, true and fair presentation, reasonable assurance !q:[$g-@q 物质性,真实公平的描述,合理的保证 8UH
c,np A*;I}F Appointment, removal and resignation of auditors .M3]\I u 审计人员的的任命、免职和辞职 c&!EsMsU oD_n+95B
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion El3Y1g3+3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 jNKu5"HB (/x%zmY;/U Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior AfU~k!4` 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 `a$-"tW~j oMM+af Engagement letter -4
~(* 约定书(委托书) j<H5i} /oA=6N#j 2. Planning and risk assessment 5](-(?k}~ 规划和风险评估 Mf7Z5 T8nOb9Nrj General principles [sx J< 一般原则 R#D>m8&}3 ;+d2qbGd Plan and perform audits with an attitude of professional skepticism *fz]Q>2g a 持专业的怀疑态度计划和执行审计工作 z?ck*9SZX }n!$)W*? Audit risks = inherent risk ×control risk ×detection risk 2vb {PQ 审计风险=内在风险×控制风险×检查风险 ,ALEfepo ;ps0wswX Risk-based approach cV=0)'&<`_ 基于风险的办法 (jR7D"I @xKfqKoqg Understanding the entity and knowledge of the business {#-I;I: 了解商业的实质和知识 3>Ne_kY `7.(dn>WL0 Assessing the risks of material misstatement and fraud ,hMdxZJd 评估材料错报和舞弊的风险 |f9fq~'1e 7/ $r Materiality (level), tolerable error Qn=#KS8=J 重要性(级别),可容忍误差 ]Ut fI
Zo=w8Hr Analytical procedures L?aaR%6# 分析程序 \FE
75>)1H)Xm Planning an audit -0pAj}_2} 规划审计工作 hn$l<8=Q_ rsr}%J Audit documentation: working papers 2u B
66i 审计文件:工作底稿 \J]qd4tF Z@Tb3N/[ The work of others G54,`uz2 其他机构的文件 >gj%q$@ etcpto=Mo Rely on the work of experts $w:7$:k 依靠专家的工作 l_?r#Qc7 nnw5
!q_ Rely on the work of internal audit |sG@Ku7~4 依靠内部审计工作 }&E'ox<S 71g\fGG\
3. Internal control >~+'V.CNW 内部控制 F<W`zQ46 J83{&N2u The evaluation of internal control systems zB/)_AW
对内部控制系统的评估 k&<cFZU ,McwPHEMB Tests of control tTX@Bb8 控制测试 JP
sR7f (]Zyk,[ Substantive procedures (time, nature, extent) V~9vf*X 实质性程序(时间,性质,程度) =1:dKo8 <'Ppu Transaction cycles: revenue, purchases, inventory, etc. Zze(Ik 交易周期:收入,采购,库存等。 RV%aFI ) ~|FKl% 'N7AVj 4.Audit evidence $y2"Q,n+ 审计证据 >TnV
Lx< ~F{u4p7{N Obtain sufficient, appropriate audit evidence ;z>?-
j 获取足够、适当的审计证据 {9/ayG[98 #]g9O ?0$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations y4^w8'%MC 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 {}Q A#:V }3}{} w0Y The audit of specific items \v*WI)] 审计的具体项目 o3s ME2 [~%\:of70n Receivables: confirmation _QS +{
应收帐款:确认 `1 tD&te0 L\`uD[g Inventory: counting, cut-off, confirmation of inventory held by third parties \W;+@w|c 存货:数量,减值,第三方持有存货的确认 j/C.='?% KRL9dD,&
Payables: supplier statement reconciliation, confirmation o<J_?7c~} 应付帐款:供应商的申明一致,确认 eM>f#M e>GX]tK Bank and cash: bank confirmation dx<KZR$!V 银行存款和现金:银行的确认 c~bTK"
u qjtrU#n Auditing sampling x|TLMu=3= 审计抽样 xn=/SIS
N1pw*<& 5.Review
G#|`Bjv"aP 复核 xM#+jI Z*M]AvO+# Subsequent events P
~sX S 随后发生的事件 H*h 7Y*([ #RyX}t X, ^hMJNy&R 0U
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Going concern L{2KK]IF 持续关注 hxedQvW t9!8Bh< Management representations Z2%ySO 与管理层的交涉沟通 9"#,X36 +
Q $Jq Audit finalization and the final review: unadjusted differences |3h-F5V) 审核定稿和最后审查:未经调整的差异 8}Qmhm`_j= @77%15_Jz b!pG&7P 6. Reporting )J['0DUrZK 报告 YpGG^;M$ 学会计论坛bbs.xuekuaiji.com "< c,I=A Appendix |KC!6<}T~9 附录 =/|2f; Q Audit procedure 9/@7NNKJ 审计程序 Hp@nxtKxW