1. Assurance engagements and external audit
保证约定和外部审计 @
8SA^u0 b.xG' Materiality, true and fair presentation, reasonable assurance {XLRrU!* 物质性,真实公平的描述,合理的保证 k,r}X:<6jz s09 &A]G Appointment, removal and resignation of auditors
FOuPj+}F 审计人员的的任命、免职和辞职 k|
>zauK 2K{)8;^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion y~r
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意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }<H0CcG ,Z[pLF Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ZJ|&t 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 w?M` gl8r u%n
hQ% Engagement letter hKN/&P^ 约定书(委托书) F6
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Pb/[945 2. Planning and risk assessment j$kh
GR! 规划和风险评估 ljk,R
G ]"U/3dL5 General principles l gTw>r 一般原则 ;)!);q+ -W)8Z. Plan and perform audits with an attitude of professional skepticism Vpf7~2[q% 持专业的怀疑态度计划和执行审计工作 gnZc`)z Dmn{ppfyb Audit risks = inherent risk ×control risk ×detection risk Qy|6A@ 审计风险=内在风险×控制风险×检查风险 =b#,OXQ NE-c[|rq Risk-based approach 4
_Idf 基于风险的办法 ~> 5 0|`iop%(n Understanding the entity and knowledge of the business 3>G"&T{ 了解商业的实质和知识 Xe<kdB3 Hr;\} Assessing the risks of material misstatement and fraud Xa&0j&AH 评估材料错报和舞弊的风险 )F%zT[Auph m7,;Hr( Materiality (level), tolerable error p`oHF 5 重要性(级别),可容忍误差 jg=}l1M" ?YhGW
Analytical procedures 8fQaMn4V 分析程序 KvuM{UI5 hE}y/A[ Planning an audit )W3kBDD 规划审计工作 =}YaV@g<f jo[U6t+pj7 Audit documentation: working papers ya/pn
qS 审计文件:工作底稿 F;)qM|7
qJEtB;J' The work of others fZrB!\Q 其他机构的文件 Z}$1~uyw ,M$J
yda Rely on the work of experts U7d05y' 依靠专家的工作 .7MLgC; ?F@X>zR2 Rely on the work of internal audit /
7yd&6`I 依靠内部审计工作 -5Ln3\ O@ &W-1W99auE 3. Internal control \$D41_Wt| 内部控制
z#{%[X2 H4g1@[{|0O The evaluation of internal control systems >d5L4&r 对内部控制系统的评估 _:?b-44 GQ=Pkko Tests of control ny[\yj4F 控制测试 {DbWk>[DkG rb<9/z5- Substantive procedures (time, nature, extent) qre(3,VE5 实质性程序(时间,性质,程度) BYWs\6vK MnD^jcx
Transaction cycles: revenue, purchases, inventory, etc. s,;L6nX" 交易周期:收入,采购,库存等。 @!2vS@f -v62 s }i@%$Ixsn 4.Audit evidence !eGUiE= 审计证据
:A]CD( ]`_eaW?Ua Obtain sufficient, appropriate audit evidence .Sjg 获取足够、适当的审计证据 xY1@Ja wTPHc:
2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2U`g[1 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 /7p1y v (pkq{: Fs The audit of specific items .+dego: 审计的具体项目 $o>6Io|D m$bDWxm#e Receivables: confirmation DjQgF=; 应收帐款:确认 7xjihl3 lxXIu8 Inventory: counting, cut-off, confirmation of inventory held by third parties T{mIkp< 存货:数量,减值,第三方持有存货的确认 @RFJe $% ,3FG' q2 Payables: supplier statement reconciliation, confirmation ~mYCXf oc{ 应付帐款:供应商的申明一致,确认 +]jJ: V $'
>|r] Bank and cash: bank confirmation nTxN>?l2E 银行存款和现金:银行的确认 ]{
PJ : tcqb2p Auditing sampling C9"yu&l 审计抽样 V.Qy4u7m *4RL 5.Review
A!fRpN 复核 so@wUxF :`20i* Subsequent events A6%~+9 随后发生的事件 @c^g< anxwK47 XCQPVSh -x2&IJ! sD,FJ:dy Going concern b<"LUM*; 持续关注 i4r8146D[ OIdoe0JR:O Management representations dn|OY.`| 与管理层的交涉沟通 37nGFH`K2m >q)VHV9P Audit finalization and the final review: unadjusted differences rwvCp_pN. 审核定稿和最后审查:未经调整的差异 oiNt'HQ2/ 1n|K D./3,z
6. Reporting V"R ,omh 报告 YKG}4{T 学会计论坛bbs.xuekuaiji.com &(YNz9L Appendix }ec3qZ@ 附录 xr).ZswQ Audit procedure ZRLS3*` 审计程序 O t1:z:Pl