1. Assurance engagements and external audit
保证约定和外部审计 BG_6$9y N{#9gr3zi Materiality, true and fair presentation, reasonable assurance y*e({fio_ 物质性,真实公平的描述,合理的保证 ZxAk ]jSRO30H3< Appointment, removal and resignation of auditors
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审计人员的的任命、免职和辞职 WI1DL&*B@< I{i6e'.jP Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4ufT-&m};s 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /BwG
\GhM t1ers> h Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3,0b<vf
Sv 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 [&sabM`Ul zmFS]IOv$ Engagement letter /
^$n&gI 约定书(委托书) n(#[[k9&Ic ; sAe#b 2. Planning and risk assessment C:.>*;?7 规划和风险评估 MIY`"h0* g>QN9v}) General principles Y-+JDrK 一般原则 L),r\#Y(v S2
MJb Plan and perform audits with an attitude of professional skepticism e"|ZTg+U 持专业的怀疑态度计划和执行审计工作 f h:wmc' afE8Kqa:H Audit risks = inherent risk ×control risk ×detection risk K!(hj '0. 审计风险=内在风险×控制风险×检查风险 q;.LK8M F_@?'#m Risk-based approach P6A##z 基于风险的办法 tA^CuJR
[IgqK5@ Understanding the entity and knowledge of the business yCwe:58 了解商业的实质和知识 R-tZC9
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r-No\u_ Assessing the risks of material misstatement and fraud UAGh2?q2 评估材料错报和舞弊的风险 gF:|j( [Pl''[ Materiality (level), tolerable error _6 @GT 重要性(级别),可容忍误差 Ro=dgQ0:t ~Rw][Ys Analytical procedures N%9?8X[5 分析程序 F{Oaxn HMhdK
Planning an audit a,h]DkD 规划审计工作 8?ip,
Q\ /4;Sxx- Audit documentation: working papers !Y 9V1oVf" 审计文件:工作底稿 a7aj:.wi i,rX.K}X The work of others \f7R^;`_<R 其他机构的文件 TLq^5,qG H.[nr: Rely on the work of experts +Jm[IN 依靠专家的工作 !6hV|2aJy rdsZ[ii Rely on the work of internal audit a%/D~5Z 依靠内部审计工作 DGg1TUE LtPaTe 3. Internal control jp|*kBDq\ 内部控制 ^fE8|/]nG9 @}pcj2K# The evaluation of internal control systems ;]k\F 对内部控制系统的评估 \Nk578+AA Jp=
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Tests of control Vi>P =i 控制测试 O;|jLf_If 53>(2 _/[r Substantive procedures (time, nature, extent) *BvdL:t 实质性程序(时间,性质,程度) ibLx'< pG22Nx Transaction cycles: revenue, purchases, inventory, etc. sRZ?Ilua6 交易周期:收入,采购,库存等。 ihekON": m'M5O@? 7=s0Pm 4.Audit evidence "{kE#`c6<n 审计证据 IC1nR
u2I /PbMt Obtain sufficient, appropriate audit evidence gf}*}8D 获取足够、适当的审计证据 smn~p/u Ibx\k
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations WVz2 b zj 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 dnV&U%fO TpI8mDO\W The audit of specific items wc-v]$DW 审计的具体项目 db@^CS[P FjMKb Receivables: confirmation 3!%-O:! 应收帐款:确认 E!uQ>'iq. *3s-=.U~ Inventory: counting, cut-off, confirmation of inventory held by third parties Bd- &~s^ 存货:数量,减值,第三方持有存货的确认 ;-
_ZWk] ?H>^X)Ph Payables: supplier statement reconciliation, confirmation bYqv)_8 应付帐款:供应商的申明一致,确认 \.>7w 1p 1 ^30]2'_ Bank and cash: bank confirmation %gj7KF 银行存款和现金:银行的确认 ym_as8A*Q ]68FGH Auditing sampling !yr4B"kz 审计抽样 6:AEg )l/
.<`| 5.Review
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复核 ya[f?0b0 k7j[tB# Subsequent events %dzO*/8cWo 随后发生的事件 !b&+2y2i[W 947;6a%$ sbhzER hwA&SS pjQyN|KS Going concern s0:M'wA 持续关注 qM6hE.J %I{>H%CjE Management representations Ni|MTE]~
与管理层的交涉沟通
1.PN_9% Uq`6VpZ Audit finalization and the final review: unadjusted differences g4YlG"O[~ 审核定稿和最后审查:未经调整的差异 HF"TS* *$`N5;7'` [9V}>kS) 6. Reporting #`!mQSK 报告 >P:U9
b 学会计论坛bbs.xuekuaiji.com (h=]
Ox Appendix ?k($Tc&Q 附录 fK *l?Hr Audit procedure m )rVzL 审计程序 qkz|r?R)