1. Assurance engagements and external audit
保证约定和外部审计 Z7J8%ywQ }}G`yfs}r Materiality, true and fair presentation, reasonable assurance dv1Y2
[ 物质性,真实公平的描述,合理的保证 lp+Uox 8Q4yllv4 Appointment, removal and resignation of auditors ~U}0=lRVS 审计人员的的任命、免职和辞职 )G
a5c 4c0 =\v Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Wa.y7S0(@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0w<vc}
{t O4t0 VL$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =^3 Z
L 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 9(eTCe-~6 ';'gKX!9V Engagement letter zO)Bf( 约定书(委托书) /fgy 07T yI$KBx/]n 2. Planning and risk assessment k}18
~cWM 规划和风险评估 B:oE&Ahh{ Bre:_>* General principles .|
UIZwW0 一般原则 1K\zamBg = Zi'L48 Plan and perform audits with an attitude of professional skepticism VYG o; 持专业的怀疑态度计划和执行审计工作 [+;>u| s`#g<_ {X Audit risks = inherent risk ×control risk ×detection risk S3Dmc\f 审计风险=内在风险×控制风险×检查风险 eU(cn8/} pd^"MG Risk-based approach r|av|7R 基于风险的办法 y8%QS* tqk^)c4FF( Understanding the entity and knowledge of the business 6
9+Pf* 了解商业的实质和知识 CT{mzC8 ;x,yGb` Assessing the risks of material misstatement and fraud :yxP3e%rp 评估材料错报和舞弊的风险 V10JExsJ
}o[NB Materiality (level), tolerable error NWue;u^ 重要性(级别),可容忍误差 N||a0&& R/EpfYOX Analytical procedures <]Btx;} 分析程序 6v?tZ&,
G kltorlH Planning an audit BK]5g[
规划审计工作 fD3>g{ yByxy-~ Audit documentation: working papers {
Ri6975 审计文件:工作底稿 jI/#NCKE {iXQUj
The work of others s7?d_+O 其他机构的文件 ?+_Y!*J2b WU\Bs2 Rely on the work of experts f1AO<>I; 依靠专家的工作 yk0^m/=C( @
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5 Rely on the work of internal audit '$h0l-mQ 依靠内部审计工作
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D _ |G') 9 3. Internal control a|-B# S 内部控制 Z x&= K" 7V%b!R} The evaluation of internal control systems Um!LF"Z 对内部控制系统的评估 N
Qx>u )O ,+'w? Tests of control xf3;:soC 控制测试 byHXRA
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tr&( Substantive procedures (time, nature, extent) k $E{'Dv 实质性程序(时间,性质,程度)
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TmS#F1 Transaction cycles: revenue, purchases, inventory, etc.
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交易周期:收入,采购,库存等。 T5eJIc3a" o4H' OzV|z/R2' 4.Audit evidence ua!RwSo 审计证据 /6FPiASbS fBLR Obtain sufficient, appropriate audit evidence obK6GG?ZE 获取足够、适当的审计证据 8bX?HeYrr Na.)!h_Kn' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations QV8;c^EZ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 COL_c<\ ^.~
F_ The audit of specific items e@ DVf 审计的具体项目 }g"K\x:Z es1'z.U J Receivables: confirmation ^.>XDUO F 应收帐款:确认 FTh
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a ]GiDfYs7% Inventory: counting, cut-off, confirmation of inventory held by third parties ,-)ww: 存货:数量,减值,第三方持有存货的确认 Ym
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b2]M m88[(l Payables: supplier statement reconciliation, confirmation ui&^ m, 应付帐款:供应商的申明一致,确认 n ==+NL yHxi^D] Bank and cash: bank confirmation IWnyqt(k 银行存款和现金:银行的确认 pJ_>^i= trg&^{D< Auditing sampling ^" 4u1 审计抽样 *Edr\P }J] P`v 5.Review
7J$Yd976 复核 oT^r pjNH0mZ Subsequent events }\
d3 随后发生的事件 qR8 BS4q_p 7.(v
og"I) fZt3cE\ 5U.,iQ(d fc9gi4y9 Going concern mG+hLRTXP 持续关注 OuU ]A[r WyJXT. Management representations $:<G= 与管理层的交涉沟通 >Av%[G5=h# uT{.\qHo Audit finalization and the final review: unadjusted differences "6P- 0CJ 审核定稿和最后审查:未经调整的差异 {y
7,n G+l9QaFv }{@RO./)[ 6. Reporting Y\ G^W8 报告 n`g:dz 学会计论坛bbs.xuekuaiji.com OvW/{ Appendix b}jLI_R{ 附录 t+BLO< Audit procedure Y$6W~j 审计程序 vh6#Bc)i%w