1. Assurance engagements and external audit
保证约定和外部审计 SQ!lgm1bA KCFwO' Materiality, true and fair presentation, reasonable assurance o
,!"E^ 物质性,真实公平的描述,合理的保证 %8tN$8P [E^X=+Jnz Appointment, removal and resignation of auditors s,k1KTXg<B 审计人员的的任命、免职和辞职 Id*^H:]C# nsp K.*? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Z:hrrq9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 YUb,5Y0 C{Ug ?hVP Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior B#MW`7c 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 5:d2q<x:{ acZHb[w Engagement letter qWpC e*C 约定书(委托书) OgS8.wX 5jQP"^g 2. Planning and risk assessment 55DzBV 规划和风险评估 de6dLT>m IpJ v\zH7 General principles T/;hIX:R 一般原则 713M4CtJ (3h*sd5ly Plan and perform audits with an attitude of professional skepticism -],
?kP 持专业的怀疑态度计划和执行审计工作 3R*@m KUut C
: Audit risks = inherent risk ×control risk ×detection risk ewG21 q$ 审计风险=内在风险×控制风险×检查风险 1hyah.i]Y I
6YT|R Risk-based approach .^S78hr]n 基于风险的办法 }hitU(5t0 PL$F;d Understanding the entity and knowledge of the business k#5e:VOb 了解商业的实质和知识 }.cmiC xJLO\B+gM Assessing the risks of material misstatement and fraud =k=2~
j 评估材料错报和舞弊的风险 KdJx#Lc (y=o]Vy Materiality (level), tolerable error B9Q.s 重要性(级别),可容忍误差 Ju7C?)x h&M
RQno Analytical procedures _`{{39 F 分析程序 Yb3f]4EH
z~e~K`S Planning an audit #Rx"L&3Ue 规划审计工作 /)?P>!#;\ d"6]? Audit documentation: working papers 0o$HC86w 审计文件:工作底稿 >DUE8hp;< kr
`BUW3 The work of others #K1BJ#KUt 其他机构的文件 H\+c'$ >^f)|0dn)E Rely on the work of experts 0#fG4D_ 依靠专家的工作 O;e8ft
'| I/V )z9 Rely on the work of internal audit FgQ_a/* 依靠内部审计工作 ObyuhAR d<Q+D1 3. Internal control "]s|D@^4#b 内部控制 n~ >h4=h kad;Wa#h The evaluation of internal control systems L^Q+Q)zTh 对内部控制系统的评估 z2Y_L8u2 uWB:"&!^ Tests of control 7{^4 x#NO 控制测试 ,J(5@8(>a '<&EPUO Substantive procedures (time, nature, extent) "-QRkif 实质性程序(时间,性质,程度) k g,ys4 q= yZx) Transaction cycles: revenue, purchases, inventory, etc. ZE8/ m") 交易周期:收入,采购,库存等。 TG63 uH&,%k9GVK W-!Bl&jF[ 4.Audit evidence =tc`:!$ 审计证据 Cj !i)- =,d* {m~A Obtain sufficient, appropriate audit evidence :#\B {)( 获取足够、适当的审计证据 FQ^<, |)?aH2IL Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?z@v3(b[ 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 ik Y]8BCc EID)o[< The audit of specific items H ZDaV&)@ 审计的具体项目 Z<N&UFw7QJ
'9 *|N= Receivables: confirmation mS:j$$]u 应收帐款:确认 [-E{}FL| ! 2Xr~u7a Inventory: counting, cut-off, confirmation of inventory held by third parties tt7PEEf 存货:数量,减值,第三方持有存货的确认 "$W
|/vD+ XSp x''l Payables: supplier statement reconciliation, confirmation V5u}C-o 应付帐款:供应商的申明一致,确认 Ig02M_ fVH*dX'Jz Bank and cash: bank confirmation /lr1hW~Dbk 银行存款和现金:银行的确认 UH 47e )l#%.Z9 Auditing sampling (ET ;LH3 审计抽样 T/GgF&i3 H~?*KcZ 0\ 5.Review
#QTfT&m+G} 复核 }fJ:wku _K0izKTA. Subsequent events <.r ]dCf 随后发生的事件 mq
J0z4I} :BL'>V R3B5-^s lL(p]!K' p.rdSv(8' Going concern Lp:Nw4 _ 持续关注 &RKH2R 5)d,G
9 Management representations 'v\1:zi 与管理层的交涉沟通 |rE!
t} *l?$` Audit finalization and the final review: unadjusted differences Wl&
>6./{ 审核定稿和最后审查:未经调整的差异 oLrkOn/aY UAsF0&]
~\IF9! 6. Reporting T-a&e9B 报告 a>o"^%x 学会计论坛bbs.xuekuaiji.com Sf
024 Appendix 3>-[B`dD( 附录 ;cv.f>Cm Audit procedure :3KO6/+ 审计程序 FX
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