1. Assurance engagements and external audit
保证约定和外部审计 {T4_Xn -I a~_9BM41T Materiality, true and fair presentation, reasonable assurance 7'\.QJ!< 物质性,真实公平的描述,合理的保证 t!?`2Z5 ^#_gk uyd! Appointment, removal and resignation of auditors 2/?Zp=|j\ 审计人员的的任命、免职和辞职 '.|} B"4 3o7C Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4$Ai!a 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 i 8sv,P i2qN 0?n Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V;SfW2`) 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 b<u\THy# ZdW+=;/# Engagement letter g0,~|. 约定书(委托书) Z518J46o OS[
s Qo5 2. Planning and risk assessment 2-F7tcya| 规划和风险评估 Zr}>>aIJ]k
]@U?hD General principles S]H[&o1o 一般原则 "5JMk
-2k HS=w9:, Plan and perform audits with an attitude of professional skepticism ?c.\\2>|F 持专业的怀疑态度计划和执行审计工作 BFNO yv M>k&WtqK Audit risks = inherent risk ×control risk ×detection risk _kD5pC = 审计风险=内在风险×控制风险×检查风险
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}e P}6#s'07~ Risk-based approach zfU Do`V~ 基于风险的办法 XU'(^Y8Imz >Iij,J5i Understanding the entity and knowledge of the business (CQ! &Z8 了解商业的实质和知识 .r/s.g ;8H&FsR Assessing the risks of material misstatement and fraud [)`*k#.= 评估材料错报和舞弊的风险 T#&1q]P1F X}[1Y3~y Materiality (level), tolerable error k2Q[v
重要性(级别),可容忍误差 l"8g9z m#h`iW Analytical procedures B~o3Z 分析程序 .3EEi3z6z 0+0Y$;
< Planning an audit $(&uaDYv 规划审计工作 lR?1,yLp ?3DL .U{ Audit documentation: working papers 8h
ol4'B 审计文件:工作底稿 B)k/]vz)*D Xp;'Wa"@ The work of others :{w3l O 其他机构的文件 jzi%[c<G `c:r`Oi? Rely on the work of experts u9_?c
G- 依靠专家的工作 eI|FrBq% !@V]H Rely on the work of internal audit Fmn_fW6 依靠内部审计工作 UHJro9 c%<81Y= 3. Internal control Xk:x=4u& 内部控制 a[t"J*0 4g
Z R!J The evaluation of internal control systems .WglLUJ:Z 对内部控制系统的评估 P w6l' Jn(|.eT| Tests of control W&A^.% 2l 控制测试 FkMM>X i{g~u<DH)Q Substantive procedures (time, nature, extent) c{to9Lk.# 实质性程序(时间,性质,程度) < ~CY?
xcl;~"c* Transaction cycles: revenue, purchases, inventory, etc. ~}p k^FA 交易周期:收入,采购,库存等。 % + K!(WcoA&2i 20$Tky_ 4.Audit evidence XFs7kTY 审计证据 um]N]cCD` (&)uWjq
` Obtain sufficient, appropriate audit evidence a'-xCV|^ 获取足够、适当的审计证据 :T PG~`k(
3ONW u Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations m,hqq%qz 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 q2|z
\ cEp/qzAiD% The audit of specific items ;W+1 H ! 审计的具体项目 N1g;e?T': ;j;U9-oh Receivables: confirmation $=>:pQbBVX 应收帐款:确认 @
>'Wiq! $B>L_~cS Inventory: counting, cut-off, confirmation of inventory held by third parties .AX%6+o 存货:数量,减值,第三方持有存货的确认 s$9ow<oi] -KbO[b\V Payables: supplier statement reconciliation, confirmation wrCV&2CG 应付帐款:供应商的申明一致,确认 ?vD<_5K;I OmK0-fa/ Bank and cash: bank confirmation *a_QuEw_k 银行存款和现金:银行的确认
`m_fi V^D1:9i Auditing sampling k-*k'S_ 审计抽样 >>R)?24,< 4;Hm%20g 5.Review
2&s(:= 复核 jMR9E@>~E gQ '=mU Subsequent events PMQ31f/zf 随后发生的事件 ,-$%>Uv xXV15%& OB(~zUe.R r
!>=G% RvVF^~u Going concern RC"xnnIJv 持续关注 [sPLu)q2 B%[#["Ol Management representations z;YX2G/{ 与管理层的交涉沟通 9%P$e=Ui# }?GeU
Xhy Audit finalization and the final review: unadjusted differences $:DL+E-} 审核定稿和最后审查:未经调整的差异 ~te{9/ kc2E4i
HwMe^e; 6. Reporting .d)
H2X 报告 WIwGw %_~ 学会计论坛bbs.xuekuaiji.com b$Bq#vdg: Appendix +(q
r {G? 附录 |>I4(''} Audit procedure N~yGtnW 审计程序 OJcI0(G