1. Assurance engagements and external audit
保证约定和外部审计 Q140b;Z [lU0TDq Materiality, true and fair presentation, reasonable assurance
|UudP?E 物质性,真实公平的描述,合理的保证 U-U^N7 T[~8u9/ Appointment, removal and resignation of auditors t;3n
审计人员的的任命、免职和辞职 k$ya.b<X/ D.!ay>o0# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion g':/hlQ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 BzVF!<! ^~p^N < Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S=
NG J0 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 IInsq vb&1 S
Engagement letter i)@IV]]6yL 约定书(委托书) mJ'Q9x" \Zn%r&( 2. Planning and risk assessment Zb \E!>V 规划和风险评估 m'!smSx8 xr;:gz!h General principles ~o<+tL 一般原则 ~BUzyc% n?UFFi+a Plan and perform audits with an attitude of professional skepticism $]
gwaJ: 持专业的怀疑态度计划和执行审计工作 bu2@~ :jKiHeBQu? Audit risks = inherent risk ×control risk ×detection risk 7Gos-_s 审计风险=内在风险×控制风险×检查风险 0
P+B-K>n Wl29xY}`{! Risk-based approach !ek};~( 基于风险的办法 a?d)l
nk |vGb,&3 Understanding the entity and knowledge of the business x)]_]_vX 了解商业的实质和知识 V(?PKb-w) O BCH%\;g Assessing the risks of material misstatement and fraud Ar;uq7c,G 评估材料错报和舞弊的风险 sy\w ^] 03%`ouf Materiality (level), tolerable error 0\y{/P?I$ 重要性(级别),可容忍误差 8et*q3D7` 9 rMP"td Analytical procedures b|rMmx8vA 分析程序 WGK:XfOBQ \ZOH3`vq Planning an audit doX8Tq 规划审计工作 I7S#vIMXR. 34Fc
oud); Audit documentation: working papers I,nW~;OV0 审计文件:工作底稿 nt5x[xa aFbIJm=! The work of others Miw*L;u@W 其他机构的文件 &|'t>-de, t_+Xt$Q7C Rely on the work of experts NCXr$ES{ 依靠专家的工作 ZaZm$.s n @[2Go}VF Rely on the work of internal audit QAk.~ob 依靠内部审计工作 YVcO+~
my }+m")=1{ 3. Internal control gZg5On 内部控制 O'WBO" M'gL_Xsei The evaluation of internal control systems +HpPVuV 对内部控制系统的评估 ,$,c<M J8;l G Tests of control +n>_NVe 控制测试 Q ,`R-?v JO&~mio Substantive procedures (time, nature, extent) %x]8^vze 实质性程序(时间,性质,程度) 7gx
7NDt ^W*T~V*8 Transaction cycles: revenue, purchases, inventory, etc. =.Hq]l6+ 交易周期:收入,采购,库存等。 C||9u}Q< ?RMOy$L '=V!Y$tn 4.Audit evidence : g+5cs 审计证据 c97?+Y^ h,palP6^ Obtain sufficient, appropriate audit evidence A@?Rj 获取足够、适当的审计证据 p_g#iH!* )o;oOPT! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations PL}c1Ud 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 C@n
s`Eh8w Osk'zFiL< The audit of specific items l`wF;W
! 审计的具体项目 "{@Q..hxC *?o`90HHP[ Receivables: confirmation aQTISX; 应收帐款:确认 !,0%ZG}]7 h8)m2KrZ!. Inventory: counting, cut-off, confirmation of inventory held by third parties ,SQ`, C
_5 存货:数量,减值,第三方持有存货的确认 Nj^:8]D)0 t!2
85J8tn Payables: supplier statement reconciliation, confirmation y+"6Y14 应付帐款:供应商的申明一致,确认 zF([{5r[!) 6`JY:~V" Bank and cash: bank confirmation |Q\O%
cb 银行存款和现金:银行的确认 bgNN0,+8
>2)`/B9f4 Auditing sampling Y;uQq-C P 审计抽样 \Aa{]t ~TvKMW6/# 5.Review
xk/osbKn 复核 .IkQo`_s: &$V&gAN Subsequent events g)M"C x. 随后发生的事件 `({Bi!%i A{IJ](5.kd }NgevsV>; 9()d7Y#d/` ,'%wadOo Going concern 2Vwv#NAV k 持续关注 v&]k8Hc- #<k L.e[ Management representations AW')*{/(Ii 与管理层的交涉沟通 <{Pr(U*7} \kS:u}Ip! Audit finalization and the final review: unadjusted differences &9ZrZ"] 审核定稿和最后审查:未经调整的差异 m.g2>r`NU &&s3>D^Ta M. o}? 6. Reporting a^xt9o` 报告 S!@h\3d8{ 学会计论坛bbs.xuekuaiji.com TaqqEL Appendix R<eD)+ 附录 ;+3XDz
v Audit procedure E/:mO~1< c 审计程序 Q8GI;`Rb