1. Assurance engagements and external audit
保证约定和外部审计 L3eF BF/ ?_eLrz4>L^ Materiality, true and fair presentation, reasonable assurance !tq]kKJ3: 物质性,真实公平的描述,合理的保证 <B6md
i'R LUQ.=:mBR Appointment, removal and resignation of auditors 8"h;+; 审计人员的的任命、免职和辞职 V( E
LrjB0 x^lcT Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =xk>yw!O) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 S{^x]h|? ,^9+G"H:I Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior t0e6iof^o 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 [N,+mX O=%Ht-kOc Engagement letter $0V+< 约定书(委托书) [n"eD4 )K| )Jt.
Z^J< 2. Planning and risk assessment h8/tKyr8( 规划和风险评估 bB<S4@jF8z ilL% General principles h0F=5| B 一般原则 L?ZSfm2< pA8bFtt Plan and perform audits with an attitude of professional skepticism aE0R{yup Z 持专业的怀疑态度计划和执行审计工作 .@{v{ ip?]&5s Audit risks = inherent risk ×control risk ×detection risk h,\{s_b 审计风险=内在风险×控制风险×检查风险 6FDj :~ d9[j4q_ Risk-based approach U$2Em0HO} 基于风险的办法 5(<O?#P f0P,j~] Understanding the entity and knowledge of the business B Ewa QvQ! 了解商业的实质和知识 Ou[`)|> |X@s {? Assessing the risks of material misstatement and fraud !/G}vu 评估材料错报和舞弊的风险 .=:f]fs '{WEyhaS Materiality (level), tolerable error WN]k+0# 重要性(级别),可容忍误差 %U{6 `m <y7{bk~i Analytical procedures \PS]c9@,rc 分析程序 j \rGU){
lITd{E,+r Planning an audit dOv\] 规划审计工作 |47t+[b N[eLQe]q Audit documentation: working papers dEYw_qJ2 审计文件:工作底稿 h] ho? K e
( ]] The work of others @PM<pEve 其他机构的文件 q:kGJxfaW 4L>8RiiQE; Rely on the work of experts Q m
*z 依靠专家的工作 T"99m^y '=nmdqP Rely on the work of internal audit "d<ucj 依靠内部审计工作 )ThNy:4 QyCrz{/ 3. Internal control +788aK,{# 内部控制 YC;@ ^ cq>J]35 The evaluation of internal control systems wfO-bzdw 对内部控制系统的评估 oL9<Fi RF*>U
a Tests of control L:C/PnIV 控制测试 m? wQk:Y1 :.=:N%3[ Substantive procedures (time, nature, extent) l!}gWd,H 实质性程序(时间,性质,程度) 0`zdj X.{xHD&_ Transaction cycles: revenue, purchases, inventory, etc. OybmyGHY 交易周期:收入,采购,库存等。 P,ZQ*Ju ac\aH#J_nC {
1~]}K2 4.Audit evidence Xc+YoA0Ez 审计证据 F4~OsgZ'N mNC?kp Obtain sufficient, appropriate audit evidence
l\0PwD 获取足够、适当的审计证据 .@x.
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@Yn Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations X"3p/!W.4 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 Q.9,W=<6 K'2N:.D: The audit of specific items j)G%I y[` 审计的具体项目 G[e,7
jev N@_y<7#C Receivables: confirmation K"[jrvZ= 应收帐款:确认 _*=4xmB.= (]sm9PO Inventory: counting, cut-off, confirmation of inventory held by third parties 8\E=p+C 存货:数量,减值,第三方持有存货的确认 !^Ay! 1/\Xn
gd Payables: supplier statement reconciliation, confirmation `6-flc0r 应付帐款:供应商的申明一致,确认 aNM*=y`
DNj<:Pdd) Bank and cash: bank confirmation el<Gd.p.d 银行存款和现金:银行的确认 wL3BgCxqDL
{{gd}g Auditing sampling O<wH+k[ 审计抽样 _!|$ i {R(/Usg!= 5.Review
"1""1"; 复核 mx1Bk9h%Xe Q,9KLi3 Subsequent events
Uf_mwEE 随后发生的事件 >r)UDa+ A##Q>|>) pqv l,G5 sAO/yG 6`7`h
erE} Going concern U1 3Lsky%
持续关注 K
HNU=k `r&Ui%fk;0 Management representations fFC9:9< 与管理层的交涉沟通 G~_eBy IecD41% Audit finalization and the final review: unadjusted differences zI"&g]TV5 审核定稿和最后审查:未经调整的差异 O>f*D+A- AvIheR `6Q+N=k~Z 6. Reporting 41B.ZE+*qd 报告 W|;`R{<I% 学会计论坛bbs.xuekuaiji.com s(5(zcBK Appendix H9_>a->
)~ 附录 ~D/Lo$K" Audit procedure FME,W&_d 审计程序 {?w*n_T.