1. Assurance engagements and external audit
保证约定和外部审计 ~pevU`}Uqc k\pDJ7wF^ Materiality, true and fair presentation, reasonable assurance &G/|lv>j 物质性,真实公平的描述,合理的保证 V
I24+h'J ESMG<vW&f Appointment, removal and resignation of auditors A/"}Y1#qX\ 审计人员的的任命、免职和辞职 voV:H[RD9 Vf0fT?/K Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _(6`{PWY 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6z3T?`}
Y h}|6VJ@. Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior r!$'!lCR 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 85D^@{ @8nLQh^ Engagement letter )4ilCS& 约定书(委托书) e3eVvl5] -@2'
I++"@ 2. Planning and risk assessment 4TUtY: 规划和风险评估 A)hhnb0o JoCA{Fa} General principles d=XpO*v,[ 一般原则 YOV : rLJ[FqS Plan and perform audits with an attitude of professional skepticism yGvDn' m 持专业的怀疑态度计划和执行审计工作 SY,I>-
% CE#\Roi x) Audit risks = inherent risk ×control risk ×detection risk
mz\NFC< 审计风险=内在风险×控制风险×检查风险 Z
BX dL_QX,X-] Risk-based approach qL|
5-(P 基于风险的办法 JI"/N`-?;b /vjG
jb=3U Understanding the entity and knowledge of the business +z-[s6q2m 了解商业的实质和知识 ~BZXt7DE pe()f/Jx( Assessing the risks of material misstatement and fraud AkrTfi4hC 评估材料错报和舞弊的风险 5`{vE4A]q B0oxCc/'sZ Materiality (level), tolerable error X9fNGM1 重要性(级别),可容忍误差 G02ox5X N = LM?(H Analytical procedures XFW5AP 分析程序 1^C|k(t 3;*z3;#} Planning an audit H9RGU~q4s[ 规划审计工作 AnNPTi ^m*3&x8 Audit documentation: working papers 4\M8BRuE 审计文件:工作底稿 vsKl#R B
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eCFII The work of others P##Z[$IJ3 其他机构的文件
^7u X$ <cYp~e%xIw Rely on the work of experts (w
+%=z"M 依靠专家的工作 &p5&=zV} ->\N_|_ Rely on the work of internal audit |olNA*4 依靠内部审计工作 '61i2\[lZQ {h#6z>p"u2 3. Internal control J58#$NC
`' 内部控制 .Y1bY := <_9!
The evaluation of internal control systems R"
*R99 对内部控制系统的评估 -vV'Lw( a/~29gW8E\ Tests of control j 1(T )T 控制测试 !.EcP=S !z MDP/V Substantive procedures (time, nature, extent) cC%j!8! 实质性程序(时间,性质,程度) wcZbmJ: I}+;ME|<2 Transaction cycles: revenue, purchases, inventory, etc. JSgpb?( 交易周期:收入,采购,库存等。 Wr5 Q5s)c :u
o[&&c lkA^\+Ct 4.Audit evidence @`w n<%o$ 审计证据 5`~mqqR5 ~:[!Uyp0b Obtain sufficient, appropriate audit evidence q#NR32byF 获取足够、适当的审计证据 Vclr2]eV4O 3B{[%#vO Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations nUc;/ 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 KCUU#t|8V\ `
W4dx& The audit of specific items 5Z{_m;I. 审计的具体项目 R"+wih =&Xdm( Receivables: confirmation E-fr}R} 应收帐款:确认 ;
0ko@ \Lq bLbR IY"l Inventory: counting, cut-off, confirmation of inventory held by third parties F;u_7OM 存货:数量,减值,第三方持有存货的确认 ;cKH1 X|b2c+I Payables: supplier statement reconciliation, confirmation ewnfeg1 应付帐款:供应商的申明一致,确认 d~@q%-`lA *N F$1 Bank and cash: bank confirmation :.uk$j
x 银行存款和现金:银行的确认 aMTFW_w %d;<2b0 Auditing sampling c@R; /m:R 审计抽样 y+U83a[L* #`ls)-`7 5.Review
3b!,D 复核 M2@;RZ(| *C6 D3y Subsequent events zizk7<?L. 随后发生的事件 .Evy_o\^ 5~+XZA#2 Z\? E3j ;YyXT"6/p cp6WMHLj Going concern VWi2(@R^ 持续关注 p
SfYu=#f jL>:>r Management representations sJZ!sznn 与管理层的交涉沟通 ?j{C*|yHO mR+Jws' Audit finalization and the final review: unadjusted differences gU1 #`r>[) 审核定稿和最后审查:未经调整的差异 \+nGOvM
|`O7nOM " aq'R(/`c 6. Reporting :%X Ls, 报告 E m{aM 学会计论坛bbs.xuekuaiji.com _A+w#kiv> Appendix 7:Ztuc] 附录 osHCg Audit procedure {fDTSr?/ 审计程序 E(^0B(JF