1. Assurance engagements and external audit
保证约定和外部审计 }j)e6>K]) CY5Z{qiX Materiality, true and fair presentation, reasonable assurance A}9`S6 @@ 物质性,真实公平的描述,合理的保证 gPI
?C76 oJz^|dW Appointment, removal and resignation of auditors Ff
z,J6b 审计人员的的任命、免职和辞职 kVMg 1I@ EW OVx*l Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <iC(`J$D 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g]H<}4lgq" .|70; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =8.
,43+ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Xl#ggub? zTSTEOP}%Y Engagement letter f}P3O3Yv& 约定书(委托书) :g0zT[f qR8Lh( "i 2. Planning and risk assessment KkbD W3- 规划和风险评估 X.{S*E:$u ^6V[=!& H General principles 8Fu(Ft^9 一般原则 ea
'D td VlsnL8DV Plan and perform audits with an attitude of professional skepticism #q=Efn' 持专业的怀疑态度计划和执行审计工作 'zTLl8P 0S!K{xyR Audit risks = inherent risk ×control risk ×detection risk /
zPO 审计风险=内在风险×控制风险×检查风险 <\^8fn #)O65GI Risk-based approach ]{@-HTt 基于风险的办法 Why`ziks JK5gQ3C[
Understanding the entity and knowledge of the business mz0X3 了解商业的实质和知识 ?CPahU }19\.z&J Assessing the risks of material misstatement and fraud iqWQ!r^ 评估材料错报和舞弊的风险
T(Eugl" ^u ~Q/4 Materiality (level), tolerable error b3,
_(;A! 重要性(级别),可容忍误差 !Wnb|=j vA8nvoi Analytical procedures 8<Av@9 *} 分析程序 -FaJ^CN~ /*mI<[xb Planning an audit BRiE&GzrF 规划审计工作 NC(~l @Jw-8Q{ Audit documentation: working papers 1mG-} 审计文件:工作底稿
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|w? 0\P1; ak% The work of others uKHxe~ 其他机构的文件
r;N|) (f"4,b^] Rely on the work of experts &Z%?!.4j@ 依靠专家的工作 U>N1Od4vTO 2BwO!
Y[ Rely on the work of internal audit ZD{LXJ{Vm 依靠内部审计工作 ISvpQ 3{)s fNFY$:4X 3. Internal control $>LQ6|XRu 内部控制 oCz/HQoBk k{-Cwo The evaluation of internal control systems K
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C"mi 对内部控制系统的评估 W'M*nR|xo Y76gJ[yjn Tests of control 5=ryDrx
控制测试 7qS)c}Q\ S)@j6(HC4 Substantive procedures (time, nature, extent) oOFVb5qoFU 实质性程序(时间,性质,程度) 4o[{>gW
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x. X Transaction cycles: revenue, purchases, inventory, etc. WH^%:4 交易周期:收入,采购,库存等。 o`-msz +
{'.7# ,z=LY5_z) 4.Audit evidence Zj'9rXhrM1 审计证据 *
s3/!K u>vL/nI Obtain sufficient, appropriate audit evidence o }m3y 获取足够、适当的审计证据 l.M0`Cn-% qJ-/7-$ ^ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations c-sfg>0 ^ 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 scV5P Uq ^U/O!GK The audit of specific items 3ckclO\|> 审计的具体项目 KMax$ <N~K;n
v Receivables: confirmation wUJcmM; 应收帐款:确认 p5*EA
x =Dj#gV Inventory: counting, cut-off, confirmation of inventory held by third parties %8v\FS 存货:数量,减值,第三方持有存货的确认 6_B]MN!( $%f&a3# Payables: supplier statement reconciliation, confirmation 2&cT~ZX&' 应付帐款:供应商的申明一致,确认 , W?VhO
"#g}ve, Bank and cash: bank confirmation CAf6:^0
银行存款和现金:银行的确认 ))Za&S*< JW&gJASGC Auditing sampling {_*yGK48n 审计抽样 ~&uHbTq 1|:KQl2q 5.Review
r9XZ(0/p 复核 );YDtGip J :Hbv)tS\3w Subsequent events Q,E
o mt 随后发生的事件 [nh>vqum /x *3}oI
v"0J&7!J #\ErY3k 6& nJ;.Td Going concern 4<v&S2Yq 持续关注 ~}Pfu FP>2C9:d Management representations |uJ%5y# 与管理层的交涉沟通 ~V6D< "J1
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Audit finalization and the final review: unadjusted differences '5tCz9}Y 审核定稿和最后审查:未经调整的差异 yt2PU_), 9-
#R)4_ ?q [T 6. Reporting : rVnc =k 报告 wuo,kM 学会计论坛bbs.xuekuaiji.com VxBo1\' Appendix w!XD/jN 附录 !<h)w#>en Audit procedure |':{lH6+1 审计程序 _e2=ado