1. Assurance engagements and external audit
保证约定和外部审计 +E5=$` ;..o7I Materiality, true and fair presentation, reasonable assurance pQWHG#?7 物质性,真实公平的描述,合理的保证 por/^=e{Y cozXb$bBY Appointment, removal and resignation of auditors E0 l_-- 审计人员的的任命、免职和辞职 R7?29?$7 A\$
>>Z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion gfy19c 9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ".U^ifF x83a!9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \9:wfLF8! 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 &@v<nO- osHCg Engagement letter ]@
M5_%p 约定书(委托书) E(^0B(JF 0C
Aa^Q^w 2. Planning and risk assessment B_^]C9C| 规划和风险评估 cpZc9;@IC +?m0Q;%b General principles 86qI 一般原则
2oVV'9;B `bG7"o` Plan and perform audits with an attitude of professional skepticism 0Scm?
l3 持专业的怀疑态度计划和执行审计工作 |/`%3'4H }|wv]U~ Audit risks = inherent risk ×control risk ×detection risk jqnCA<G~B- 审计风险=内在风险×控制风险×检查风险 l7}
g^\I <l,o&p,>|c Risk-based approach y\c"b-lQX 基于风险的办法 pz|'l
:v^ =!b6FjsiG Understanding the entity and knowledge of the business $m| V :/ 了解商业的实质和知识 aM=D84@ [xZU!= Assessing the risks of material misstatement and fraud
V@vU" 评估材料错报和舞弊的风险 X~9j$3lUBR ;_?MX/w|& Materiality (level), tolerable error </"4 zD| 重要性(级别),可容忍误差 Vb|#MNf) Q<(YP.k Analytical procedures T7*wS#z)h 分析程序 oG oK,
g);^NAA Planning an audit TQ@d~GR 规划审计工作 {QAv~S>4 O9M{ ). Audit documentation: working papers OE`X<h4r 审计文件:工作底稿 /+]s.V. MCTsi:V>+ The work of others Nw_@A8-r 其他机构的文件 b1#dz] ]T:;Vo
Rely on the work of experts Z|lU8`'5 依靠专家的工作 #Pk$L+C H^%lDz Rely on the work of internal audit PmpNAVE' 依靠内部审计工作 IM@tN
L u.XQ& 3. Internal control o{:xp r=( 内部控制 G3i !PwW hfWFD, The evaluation of internal control systems fxcc<h4 对内部控制系统的评估 4,Ic}Cv
M D;}xr_ Tests of control !^oV # 控制测试 %r\n%$@_ l |2D/K5 Substantive procedures (time, nature, extent) Sl2iz? 实质性程序(时间,性质,程度) dUrElXbXd [lzN !!B! Transaction cycles: revenue, purchases, inventory, etc. ]}="m2S3 交易周期:收入,采购,库存等。 v X~RP
* _gj&$zP G3P&{.v 4.Audit evidence n.MRz WJpZ 审计证据 796\jf$ =ac_,]z Obtain sufficient, appropriate audit evidence 3g'S\G@ 获取足够、适当的审计证据 (& "su3z f"[J"j8 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations C
*=Xk/0 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 3rW|kkn \W5O&G-C The audit of specific items pIV-kI:w 审计的具体项目 j l.p'$Fbn kl!wVLE Receivables: confirmation .~A*= 应收帐款:确认 {Bs~lC$ Y_&g="`Q Inventory: counting, cut-off, confirmation of inventory held by third parties jdZ~z#`(!: 存货:数量,减值,第三方持有存货的确认 b
\KL;H/ GG064zPq7 Payables: supplier statement reconciliation, confirmation }
"vW4 应付帐款:供应商的申明一致,确认 <P[T!gST e1(Q(3 Bank and cash: bank confirmation NL=|z=q 银行存款和现金:银行的确认 *K!|@h{60 RoA?p;]< Auditing sampling EKEjv|_) 审计抽样 `+'rib5 ;7]u!Q 5.Review
p^<yj0Y 复核 o+`6LKg;
/tV/85r Subsequent events 0]KraLu"N 随后发生的事件 s4Sd>D7 jUv!9Y}F Q?ahr~qo >z;[2n' 2]GdD* Going concern OaJB=J% 持续关注 'j^xbikr (Fq5I
Gs Management representations x";w% 与管理层的交涉沟通 H1<>NWm!v7 ]-oJ[5cQ0v Audit finalization and the final review: unadjusted differences f.aSKQD 审核定稿和最后审查:未经调整的差异 B]m@:|Q s+Fi @lg, 8h3=b[ 6. Reporting 9TF f8'?d 报告 Qy<[7 学会计论坛bbs.xuekuaiji.com q)H
1pwxD Appendix =U8a ?0 附录 ~$'\L Audit procedure LmlXMia 审计程序 sK{l 9