1. Assurance engagements and external audit
保证约定和外部审计 D@p{EH +aOev
kY] Materiality, true and fair presentation, reasonable assurance
gI7*zR4D 物质性,真实公平的描述,合理的保证 OK4r) v
RD/67 Appointment, removal and resignation of auditors 1*A^v 审计人员的的任命、免职和辞职 v[|-`e* }S iR;2W Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Q>L(=j2t 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .]E"w9~ cKYvNM Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior O+&;,R: 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 l!gX-U%- &wDZ@{h Engagement letter Uic 约定书(委托书) [!
U%'' :PV3J0pB~ 2. Planning and risk assessment iUz?mt;k 规划和风险评估 h,y_^cf Gt{%O>P8t General principles ~5Fx[q 一般原则 ~_i=hx ty5# a Plan and perform audits with an attitude of professional skepticism %V;*E] 持专业的怀疑态度计划和执行审计工作 p+Q 9?9 Tf=1p1!3 Audit risks = inherent risk ×control risk ×detection risk $@s-OQ} 审计风险=内在风险×控制风险×检查风险 @ddCVxd K!AA4!eUzM Risk-based approach # [i3cn
基于风险的办法 U;kNo3= MMO/vJC Understanding the entity and knowledge of the business 'hu'}F{ 了解商业的实质和知识 H|e7IsY% HJb^l 4Q Assessing the risks of material misstatement and fraud |;:Kn*0/] 评估材料错报和舞弊的风险 x
[vbi kXdXyq Materiality (level), tolerable error VN09g& 重要性(级别),可容忍误差 ,
2U KtJc9dnX Analytical procedures l?b*T#uIk 分析程序 ?*UWg[ 3rMi:*? Planning an audit [c;0eFSi2 规划审计工作 Mk9J~'C_ "*HEXru#B Audit documentation: working papers $ r-rIW5\ 审计文件:工作底稿 cSv;HN: ^[R/W VNk The work of others IR3+BDE)> 其他机构的文件 ajG_t &hZ.K"@7{ Rely on the work of experts >B``+Z^2 依靠专家的工作 7Ou]!AOhG G,+3(C Rely on the work of internal audit *'?V>q, 依靠内部审计工作 Z6M
qcAJ3j s(Wys^[g 3. Internal control %p7onwKq0 内部控制 g`Q!5WK* yzl}!& E The evaluation of internal control systems f fI=Bt]t 对内部控制系统的评估 ,+Ocb-* toU<InN Tests of control InRRcn( 控制测试 (QojIdHt ~Hd* Xl Substantive procedures (time, nature, extent) sSk qU 实质性程序(时间,性质,程度) X]2x0
E:uTjXt Transaction cycles: revenue, purchases, inventory, etc. YADXXQ" 交易周期:收入,采购,库存等。 UCj<FN ` oV9{{ @o1#J`rv 4.Audit evidence hAds15 %C 审计证据 M17+F?27M 'ahZ*@kr Obtain sufficient, appropriate audit evidence fGA#0/_` 获取足够、适当的审计证据 4\ElMb[] _V8;d
v8 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
Z<=L 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 ttB>PTg# ]
X)~D!mA The audit of specific items g-u4E^,*| 审计的具体项目 M(C$SB> m$hkmD| Receivables: confirmation e\-,e+ 应收帐款:确认 0ap'6 L?M
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Inventory: counting, cut-off, confirmation of inventory held by third parties WuI$ 存货:数量,减值,第三方持有存货的确认 e%)MI
AS0 *5XOYb?'v. Payables: supplier statement reconciliation, confirmation &Cm]*$? 应付帐款:供应商的申明一致,确认 >[nR$8_J-l 7 _"G@h Bank and cash: bank confirmation $*:$- 银行存款和现金:银行的确认 9;9ge >Y\?v-^~; Auditing sampling 0DnOO0Nc 审计抽样 =HV${+K=~ zK_P3rLsS 5.Review
=w:)AWZ 复核 @A`j Wao amX1idHo^ Subsequent events .kkhW8: 随后发生的事件 1*6xFn cf^ i!X0 [#G*GAa6* QUZ+#*:s `PI*\t0 Going concern 0S&J=2D! 持续关注 cF
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x Management representations *(5T?p[7 与管理层的交涉沟通 B~@Gfb>`' zMO#CZ t Audit finalization and the final review: unadjusted differences y!rJ}e 审核定稿和最后审查:未经调整的差异 9KJ}Ai E="uDHw+ 0ZLLbEfnPB 6. Reporting <Ter\o5% 报告 yh|+Usa 学会计论坛bbs.xuekuaiji.com M^hz<<:$ Appendix ]n"U])pJd 附录 > sQ&5-i Audit procedure B&1E&Cv_8 审计程序 x;/dSfv_