1. Assurance engagements and external audit
保证约定和外部审计 7.oM
J ]a`$LW} Materiality, true and fair presentation, reasonable assurance Zy/_
E@C}u 物质性,真实公平的描述,合理的保证 ;Y, y 4{H3 * EH~_F Appointment, removal and resignation of auditors ktIFI`@w) 审计人员的的任命、免职和辞职 z0 3K=aZ ;V!D:5U Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion JZx[W&]zT 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9.#<b|g h376Be{P Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior z b3tIRH 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 75lA%|
*X Z`i(qCAd( Engagement letter I?CZQ+}Hq 约定书(委托书) oB7_O-3z XCQs2CHt 2. Planning and risk assessment
J&_n9$ 规划和风险评估 PJ#,2=n~ jP.dDYc General principles "tK=+f`NM 一般原则 :ws<-Qy ?@x/
E& Plan and perform audits with an attitude of professional skepticism ;uGv:$([g 持专业的怀疑态度计划和执行审计工作 +}AI@+
Kg]J/|0\ Audit risks = inherent risk ×control risk ×detection risk ~xTt204S 审计风险=内在风险×控制风险×检查风险 h(DTa R=?[N
z Risk-based approach 2=}FBA,2 基于风险的办法 fz_r7? V7/Rby Q Understanding the entity and knowledge of the business *un^u-; 了解商业的实质和知识 c71y'hnT "[N!m1i:{ Assessing the risks of material misstatement and fraud {!`6zBsP 评估材料错报和舞弊的风险 &p,]w~d,U L~3Pm%{@A Materiality (level), tolerable error lB4WKn=?Kl 重要性(级别),可容忍误差 7
tp36 TE 3so%gvY.' Analytical procedures BA.uw_^4 分析程序 /-s6<e! cMIE
tK` Planning an audit Z_NCD`i; 规划审计工作 fP1!)po :4|4 =mkr Audit documentation: working papers 46;uW{EY 审计文件:工作底稿 LP=)~K< i
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The work of others Hn:Crl y# 其他机构的文件 6eCCmIdaM zuCSj~ Rely on the work of experts MQ2_
`pi 依靠专家的工作 W g!
Lfu :T~ [ Rely on the work of internal audit G~m<; 依靠内部审计工作 >Q*Wi F'Z,]b'st3 3. Internal control )/P}?`I 内部控制 30{ gI0jk FI.\%x The evaluation of internal control systems < %Y}R\s? 对内部控制系统的评估 =~
gvZV-< 2 E=L8< Tests of control 4M T 7 `sr 控制测试 fqd^9wl>P6 <3
uNl Substantive procedures (time, nature, extent) X3&
Jb2c2 实质性程序(时间,性质,程度) 05R@7[GWq (<lhn Transaction cycles: revenue, purchases, inventory, etc. gM]:Ma 交易周期:收入,采购,库存等。 +[ZY:ZQ ry]l.@o; A%vbhD2;W 4.Audit evidence Ort(AfW 审计证据 *WZA9G#V
5 u?EN Obtain sufficient, appropriate audit evidence F"kAkX>3} 获取足够、适当的审计证据 @6]JIJE qgB_=Q#E Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations n{jGOfc 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 /_.|E] x1<|hTPk The audit of specific items XP}<N&j 审计的具体项目 FTldR;}( iDD$pd,e\ Receivables: confirmation
b2*TgnRq 应收帐款:确认 dWW.Y*339 C,zohlpC Inventory: counting, cut-off, confirmation of inventory held by third parties 'fW-Y!k% 存货:数量,减值,第三方持有存货的确认 ;@J}}h'y BLFdHB.$T Payables: supplier statement reconciliation, confirmation bK7J} 8hH 应付帐款:供应商的申明一致,确认 bd`P0f? MfkZ Bank and cash: bank confirmation {
)Xy%QV 银行存款和现金:银行的确认 r|Z{-*` 3XKf!P Auditing sampling afk>+4q 审计抽样 d5 -qZ{W WzWXE( 5.Review
8EY:tzw 复核 (%9$! v{3 ,u m|
1dh Subsequent events )}vl\7= 随后发生的事件 1x^GWtRp !m$jk2< 8k79&| :KO2| v\ f
mGc^d|= Going concern 6B
-16 持续关注 `h;[TtIX4 -qoH,4w Management representations '>"
4 与管理层的交涉沟通 s^SJY{
/RF7j; Audit finalization and the final review: unadjusted differences ce(#2o&` 审核定稿和最后审查:未经调整的差异 P;*(hY5& V.Mry`9- ;kK/_%gN-G 6. Reporting Ho%CDz
z 报告 4+ig'
|o 学会计论坛bbs.xuekuaiji.com %)wjR/o Appendix Pc9H0\+Xk 附录 ^}r1;W?n Audit procedure j.YA2mr 审计程序 NVs@S-rpX