1. Assurance engagements and external audit
保证约定和外部审计 .E!7}O6 P$_Y:XI ! Materiality, true and fair presentation, reasonable assurance g(<02t!OT= 物质性,真实公平的描述,合理的保证 GyJp!
xFB :/ns/~5xa: Appointment, removal and resignation of auditors 9oS \{[x. 审计人员的的任命、免职和辞职 LA
$uD?YA >1:s.[& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )xCpQ=nS 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3 2Q/4
USu/Y29 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5:9Ay ? 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 W]5kM~Q@ 8
W8ahG} Engagement letter b_ Sh
#d& 约定书(委托书) l;U9dO}/[ D
h ]+HF 2. Planning and risk assessment f2[z)j7 规划和风险评估 )/2* <jr DCX4!,ZF General principles ;+K:^*oJ 一般原则 LfyycC2E 94I8~Jj4 Plan and perform audits with an attitude of professional skepticism qRsPi0; 持专业的怀疑态度计划和执行审计工作 :Oo K @"m0 Audit risks = inherent risk ×control risk ×detection risk KrVF>bq+ 审计风险=内在风险×控制风险×检查风险 R?1;'pvpa[ Gh0H)
q Risk-based approach UV)[a%/SB& 基于风险的办法 U6FM`w<
hbR;zV|US Understanding the entity and knowledge of the business Zb-TCS+3l 了解商业的实质和知识 8<3J!X+ K]zBPfx Assessing the risks of material misstatement and fraud -Qo`UL.} 评估材料错报和舞弊的风险 Z<En3^j
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U1/! Materiality (level), tolerable error KJ,{w?p~
) 重要性(级别),可容忍误差 +OK.[ji? h0Acpd2 Analytical procedures >!A&@1[M 分析程序 /7|u2!#Ui t d q;D Planning an audit ?nrd$, 规划审计工作 gd.P%KC!g aMuc]Wy# Audit documentation: working papers 65N;PH59D 审计文件:工作底稿 x ' 3<F Kr=DoQ."d8 The work of others v[CX-CBZ
? 其他机构的文件 ujB:G0'r Um;ReJ8z Rely on the work of experts QV+('
依靠专家的工作 rj$u_y3S* 4u X<sJ* Rely on the work of internal audit W>dS@;E 依靠内部审计工作 u)&6;A4 F0bmGDp@- 3. Internal control z|}Anc[\ 内部控制 ,f$A5RN @`k!7?
Sq The evaluation of internal control systems Xo(K*eIN 对内部控制系统的评估 zdyS"H} ma~WJ0LM\ Tests of control %,a.431gi 控制测试 #$
K\:V+ 4 "pdG%$ Substantive procedures (time, nature, extent) {#=q[jVi%1 实质性程序(时间,性质,程度) q{@>2AlK D!J
("~[3 Transaction cycles: revenue, purchases, inventory, etc. ?OYu BZF 交易周期:收入,采购,库存等。 $"J+3mO |?V6__9 +H/^RvUjF 4.Audit evidence M <"&$qZ$R 审计证据 p8[Z/]p ?&)<h_R4p Obtain sufficient, appropriate audit evidence $>OWGueq64 获取足够、适当的审计证据 FlD
!? JmWN/mx Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations kxWf1hIz0 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 76}
N/C Jnb>u*7, The audit of specific items _(<[!c!@0 审计的具体项目 n8A*Y3~R qW][Q%'lt Receivables: confirmation /JtKn*?}:> 应收帐款:确认 _4owxYSDke (Pin9^`ALc Inventory: counting, cut-off, confirmation of inventory held by third parties TaG'? 存货:数量,减值,第三方持有存货的确认 3VB{Qj !(w\%$| Payables: supplier statement reconciliation, confirmation h/V0}|b 应付帐款:供应商的申明一致,确认 +x-n,!( 53=s'DZ Bank and cash: bank confirmation Uj0DX>I 银行存款和现金:银行的确认 N02N
w(pi dW,$yH_ Auditing sampling hi*\5(uH 审计抽样 <{3VK 'd|_ i6:y& 5.Review
/(E)|*~6 复核 qdL;Ii<Y0 J ;i/X;^ Subsequent events 5bH@R@3 m 随后发生的事件 r_-iOxt~5 %S]5wR6;_ CcLP/ d;
oaG (e mUm9[X~' Going concern y2TJDb1 持续关注 Pp@ P] ;I:jd") Management representations PE]jYyyHtU 与管理层的交涉沟通 Qi w "x, ]GJIrtS4 Audit finalization and the final review: unadjusted differences 0{@E=}}h 审核定稿和最后审查:未经调整的差异 X@\rg}kP .?<,J RnIL>Akp 6. Reporting Xi6XV3G 报告 &xj?MgdNL 学会计论坛bbs.xuekuaiji.com hJkIFyQ{j Appendix P,j)m\| 附录 =eDVgOZ) Audit procedure :jT1=PfL 审计程序 R3jhq3F\Y