1. Assurance engagements and external audit
保证约定和外部审计 9 W><m[O @;M( oFS9 Materiality, true and fair presentation, reasonable assurance G*ZHLLO4S\ 物质性,真实公平的描述,合理的保证 dU\,>3tG Zh]d&Xeq Appointment, removal and resignation of auditors z@^[. 审计人员的的任命、免职和辞职 (Sr&Y1D gYfN?A*`_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion c 's=>-X 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 hV])\t=yf u[d
R*o0' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 1+v&SU 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 MbC7`Sp&i n;)!N Engagement letter [
/w{,+U 约定书(委托书) 8Br* K?,eIZ{.S 2. Planning and risk assessment h.ojj$f
, 规划和风险评估 }:7'C. ." 8i=J(5= General principles \,i9 m9;y 一般原则 nVko]y s\,F6c Plan and perform audits with an attitude of professional skepticism )uiYu3 I 持专业的怀疑态度计划和执行审计工作 }(z[
rZ {$)zC*l Audit risks = inherent risk ×control risk ×detection risk LCx{7bN1ro 审计风险=内在风险×控制风险×检查风险 @*e|{;X]hy la>:%SD Risk-based approach k`U")lv 基于风险的办法 O7%<( N}b/;Y Understanding the entity and knowledge of the business ~UX@%0%)N 了解商业的实质和知识 `@q[&^ n]?Yv E Assessing the risks of material misstatement and fraud G
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Z)y# 评估材料错报和舞弊的风险 F0W4B h`X)sC+ Materiality (level), tolerable error '8K5=|!J 重要性(级别),可容忍误差 hJ\IE?+ t=o0
#jo Analytical procedures Gf(hN|X. 分析程序 %yX?4T;b -U~]Bugvh Planning an audit htX;"R& 规划审计工作 |1wfLJ4--l QE*O~Yj Audit documentation: working papers N7:=%F y( 审计文件:工作底稿 hJ$o+sl r:lv[/D The work of others j h0``{ 其他机构的文件 YyEW}2 m/RX~,T*v& Rely on the work of experts sS(t
}$ 依靠专家的工作 EITA[Ba B` GTL gj'B Rely on the work of internal audit ivDmPHj{ 依靠内部审计工作 ZDuP|" ^ $51M'Qu 3. Internal control /8(c^ 内部控制 .'N:]G@
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{&" The evaluation of internal control systems GSo&$T;B6 对内部控制系统的评估 |&OW_*l ya7PF~:E- Tests of control Agt6G\n 控制测试 )@+lfIE(l XCr\Y`,Z@ Substantive procedures (time, nature, extent) X^;[X~g 实质性程序(时间,性质,程度) ^'>kZ^w0 /orpQ
UHA Transaction cycles: revenue, purchases, inventory, etc. vU,AOK[l{ 交易周期:收入,采购,库存等。 +TzZ
nF$n[: X,-QxV=lc) 4.Audit evidence \1|]?ZQ\ K 审计证据 V@krw"vW ETU.v*HT] Obtain sufficient, appropriate audit evidence > SRUC 获取足够、适当的审计证据 r*?rwtFtg V6l~Aj}/ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xS.Rpx/8 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 |^!#x Tj dQP7CP The audit of specific items
M]9oSi 审计的具体项目 #m>Rt~(,S FyD^\6/x Receivables: confirmation VGFWF3s 应收帐款:确认
qkQ_# 70pt5O3] Inventory: counting, cut-off, confirmation of inventory held by third parties ]j.=zQP?' 存货:数量,减值,第三方持有存货的确认 )D_
ZZPq_ 1K(a=o[Ce Payables: supplier statement reconciliation, confirmation UrAg*v!Qy 应付帐款:供应商的申明一致,确认 fDe4 [QQ8 i>=d7'oR Bank and cash: bank confirmation : (IPrQ 银行存款和现金:银行的确认 o=/Cje r=57,P(:Ca Auditing sampling fpMnA 审计抽样 /P_1vQq b _Q:v& 5.Review
+Smt8O<N 复核 -anLp8G* <eWGvIEP[ Subsequent events Xx
l>,QUA 随后发生的事件 z3F ^OU #bRr|` >)5=6{x \Xy]z
{8L)Fw Going concern PT2b^PP 持续关注 TTNgnP 5<0d2bK$ Management representations xL.T}f~y2> 与管理层的交涉沟通 q\ihye Y-8qAF?SJ] Audit finalization and the final review: unadjusted differences 44s
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审核定稿和最后审查:未经调整的差异 ,p(4OZz5, M :m-i X 2m`4B_g A
6. Reporting T9
@^@l$ 报告 fX.V+.rj 学会计论坛bbs.xuekuaiji.com XTIRY4{
d Appendix s3G\L<~mB 附录 IKJ~sw~AQ Audit procedure >v4k_JX 审计程序 $D,m o2I