1. Assurance engagements and external audit
保证约定和外部审计 ')"+ a^c 3:+9H}Q Materiality, true and fair presentation, reasonable assurance
X94a 物质性,真实公平的描述,合理的保证 m{/7)2. ^jL '*&l Appointment, removal and resignation of auditors w'
7sh5 审计人员的的任命、免职和辞职 OIcXelS:@k rW{!8FhI Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <Riz!(G 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 EgjJywNhd2
jxog8E Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &$MC!iMh 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 n#(pT3&
(\AN0_ Engagement letter b,xZY1 a 约定书(委托书) 9wvlR6z;u n:5M
E* 2. Planning and risk assessment \Vyys[MMY8 规划和风险评估 x)PW4{3qR +,76|oMsQ% General principles }%|ewy9|CW 一般原则 GcBqe=/B! {&51@UX Plan and perform audits with an attitude of professional skepticism 7~7L5PRW 持专业的怀疑态度计划和执行审计工作 2JfSi2T w#"\*SKK Audit risks = inherent risk ×control risk ×detection risk
~>u.d 审计风险=内在风险×控制风险×检查风险 kaBjA*
da$FY7 Risk-based approach qRt! kWW 基于风险的办法 owAO&"C um2a#6uo Understanding the entity and knowledge of the business fkV@3sj 了解商业的实质和知识 jP+yN|
K`4lL5oH Assessing the risks of material misstatement and fraud GY~$<^AK 评估材料错报和舞弊的风险 \-\>JPO~< 8Y(
$ F2 Materiality (level), tolerable error n]4E
>/\ 重要性(级别),可容忍误差 |2(q9j fLDrit4_Q Analytical procedures fQ<sq0'e\ 分析程序 m^A2
8X7 zm_8a!.
Planning an audit *;<fh,wOk 规划审计工作 ,B <\a
f{sT*_at Audit documentation: working papers 3c<aI=$^ 审计文件:工作底稿 F y+NJSG Xaq;d' The work of others ? x)^f+:9| 其他机构的文件 )x.%PUA d ^bSV4 Rely on the work of experts ,Z`}!%? 依靠专家的工作 W`>|OiuF ({uW-% Rely on the work of internal audit xl}rdnf} 依靠内部审计工作 "Y&I#&$b\ j\y;~
V 3. Internal control vX+oZj
内部控制 iE%" Q? Q/ SuE~Wb5& The evaluation of internal control systems 3[m~-8 对内部控制系统的评估 YI0
wr1N IiYL2JS;t| Tests of control bLc5$U$!I 控制测试 WgNA%.|, 74%vNKzc~ Substantive procedures (time, nature, extent) MB]E[&Q! 实质性程序(时间,性质,程度) LlTD =tJ0 i
;FKnK Transaction cycles: revenue, purchases, inventory, etc. }Fe~XO` 交易周期:收入,采购,库存等。 'E|%l!xO J
En jc/ omG2p 4.Audit evidence Y=S0|!u 审计证据 IwyA4Ak Ru *!5CL' Obtain sufficient, appropriate audit evidence z/7q#~J, 获取足够、适当的审计证据 bt}8ymcG }\a#e^-xQ+ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations g"-j/ c 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 aV;|2}q " g )hEzL0k The audit of specific items .:S/x{~ 审计的具体项目 :.:^\Q0 C,| & Receivables: confirmation Jqoo&T") 应收帐款:确认 l+ }
=D@l
$AK
^E6 Inventory: counting, cut-off, confirmation of inventory held by third parties dX[I
:,z* 存货:数量,减值,第三方持有存货的确认 V)$!WPL@ osp~)icun Payables: supplier statement reconciliation, confirmation oz!)x\m*H 应付帐款:供应商的申明一致,确认 N[{rsUBd iI GK"} Bank and cash: bank confirmation ~&?([}A 银行存款和现金:银行的确认 *>m[ZJd %= DB}Uzw| Auditing sampling =*UK!y?n 审计抽样 JVAyiNIH>M )*KMU? 5.Review
j >k
;Zj 复核 (UkP
AE r)<A YX]J Subsequent events - H?c4? 5 随后发生的事件 /|EdpHx0 ;*%rFt9FK cy%M$O|hX5 O8;/oL4 U [$dVs16K Going concern U,rI/' 持续关注 |MNSIb&,W ieyK$q Management representations tU4#7b:Y 与管理层的交涉沟通 54$^ldD jz!I + Audit finalization and the final review: unadjusted differences K^WDA]) 审核定稿和最后审查:未经调整的差异 @A[)\E1 yfl?\X{ %"
iX3 6. Reporting P(T-2Ux6 报告 .@ H:P 学会计论坛bbs.xuekuaiji.com gT}H B. Appendix Bii'^^I;? 附录 @IG's- Audit procedure #`Su3~T=S 审计程序 WwmYJl0