1. Assurance engagements and external audit
保证约定和外部审计 fq~<^B k`F$aQV9` Materiality, true and fair presentation, reasonable assurance c8v+eyn 物质性,真实公平的描述,合理的保证 ?H#]+SpOcv }:5AB93( Appointment, removal and resignation of auditors 82WXgB> 审计人员的的任命、免职和辞职
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W; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
yS _,lS 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2M3.xUS > nDx)!I Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior A% 9TS/-p 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 )@DH& E5w.wx Engagement letter )q&=x
2` 约定书(委托书) 9[N+x2q HeZ! "^w 2. Planning and risk assessment ZRf-V9 规划和风险评估 C\Qor3]; 'j6PL;~c General principles ^a4 y+! 一般原则 , |CT|2D> lR\=] ]7I> Plan and perform audits with an attitude of professional skepticism "Sz pFw 持专业的怀疑态度计划和执行审计工作 US A!N qOVs9'R Audit risks = inherent risk ×control risk ×detection risk ;Oh4W<hH} 审计风险=内在风险×控制风险×检查风险 aT$q1!U`j2 TMj(y{2 Risk-based approach
#"&h'V 基于风险的办法 TBHIcX qcEiJ}- Understanding the entity and knowledge of the business al$G OMi 了解商业的实质和知识 POwJhT
uh*b[`e Assessing the risks of material misstatement and fraud F2WUG 评估材料错报和舞弊的风险 AmNmhcN RbKAB8 Materiality (level), tolerable error hPLQ)c? 重要性(级别),可容忍误差 KY9sa/xO /.l8Jb4 Analytical procedures Xm`jD'G 分析程序 dtw1Am#Ci i% 19|an Planning an audit z1XFc*5 规划审计工作 -&I%=0q /~)vma1< Audit documentation: working papers r e.chQ6 审计文件:工作底稿 jU
|0!] u;18s-NY The work of others i,=gre
A]" 其他机构的文件 -fFM-gt^t ;A7HEx Rely on the work of experts ye=*m 依靠专家的工作 ,7,x9qE" Vb*q^
v Rely on the work of internal audit _doX&*9u 依靠内部审计工作 ]S4 TX NXb_hF 3. Internal control L\_MZ*<0[ 内部控制 6*9hAnH *jM~VTXwt The evaluation of internal control systems KoVy,@ 对内部控制系统的评估 Cg<:C?>!p 6C@,&2<yK Tests of control pt .0%3 控制测试 DP **pf%j hn\<'|n Substantive procedures (time, nature, extent) 0j\?zt? 实质性程序(时间,性质,程度) 2V%si 6 OBaG'lrZy Transaction cycles: revenue, purchases, inventory, etc. RO?5WJpPj 交易周期:收入,采购,库存等。 c'B6E1}sx N
v}'"V> ieXhOA 4.Audit evidence i lk\&J~I 审计证据 Tn2nd fr
kDf-P Obtain sufficient, appropriate audit evidence c+chwU0W 获取足够、适当的审计证据 g BfYm VcKufV' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yo]!Zn 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 #
le<R t:NTk( The audit of specific items gp'9Pf;\[ 审计的具体项目 Lsv[@Rl #s'9Yd
d Receivables: confirmation O Z<iP 应收帐款:确认 }Pd S?[R Z ?` Inventory: counting, cut-off, confirmation of inventory held by third parties ][3H6T!ckL 存货:数量,减值,第三方持有存货的确认 AB<|iJC KLD)h,] Payables: supplier statement reconciliation, confirmation ; mnV)8:F 应付帐款:供应商的申明一致,确认 ZD\`~I|gp =c>2d.^l Bank and cash: bank confirmation |6/k2d{,( 银行存款和现金:银行的确认 4#Wczk-b D#|+PG7 Auditing sampling G;:n*_QXE 审计抽样 d\&{Ev9v (8DJf"} 5.Review
8sb<$M$c 复核 Wm>[5h%> A*#.7Np!" Subsequent events 1%~yb Q 随后发生的事件 ) *Mr{` W FVx7 ` b a}6D Tbv", b 6d/;GyG Going concern _aa3;kT_ 持续关注 L&V
;Xvbu% QCB2&lN\&L Management representations L1=+x^WQ 与管理层的交涉沟通 ArWMbT>Zqw 3db ,6R Audit finalization and the final review: unadjusted differences _K"|}bM 审核定稿和最后审查:未经调整的差异 KW.*LoO R~OameRR A;~lG3j4 6. Reporting y'\BpP 报告 qgREkb0 学会计论坛bbs.xuekuaiji.com H]&a}WQ_ Appendix G"w
?{W@ 附录 !$&k@#v: Audit procedure sq
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tA? 审计程序 4CA(` _i~