1. Assurance engagements and external audit
保证约定和外部审计 Hq'mv_}qG -Z)j"J Materiality, true and fair presentation, reasonable assurance @R%n & 物质性,真实公平的描述,合理的保证 b*w izd A?[06R5E# Appointment, removal and resignation of auditors kG
m-jh 审计人员的的任命、免职和辞职 tA'O66. ^hPREbD+f Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4DaLt&1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^PDz"L<* ?K]Cs&E4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Wt=QCu
tt 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 2
LS03 27 r|2Y|6@ Engagement letter ?;NC(Z, 约定书(委托书) !p$z8~ Ax &Z= 2. Planning and risk assessment 6qfL-( G 规划和风险评估 n[$b k_S
hUy"XXpr General principles j G8W|\8 一般原则 )/VhkSXbG! It$'6HV~Sb Plan and perform audits with an attitude of professional skepticism :l~^un|<2Y 持专业的怀疑态度计划和执行审计工作 "b)Y 5[nW &&Ruy(&]I Audit risks = inherent risk ×control risk ×detection risk tQz =_;jy 审计风险=内在风险×控制风险×检查风险 7Gg3$E+#* +u+|9@ Risk-based approach 8Mx+tA 基于风险的办法 i*-[-hn-V cm`Jr#kl{ Understanding the entity and knowledge of the business epw*P
x 了解商业的实质和知识 y(gL.08< YC(7k7 Assessing the risks of material misstatement and fraud g}(yq:D 评估材料错报和舞弊的风险 mO];+=3v8 s|*0cK!K^ Materiality (level), tolerable error M
R$R# 重要性(级别),可容忍误差 Zj,1)ii OU2.d7 Analytical procedures LIzdP,^pc 分析程序 byALM 1+wmR4o Planning an audit 7.V'T=@x3) 规划审计工作 P`ZzrN OP:i;%@c Audit documentation: working papers Ht >5R 审计文件:工作底稿 bYsK|n gumT"x .^ The work of others SP}!v5. 其他机构的文件 -G\svwv@) Tp
vq5Cz Rely on the work of experts qUNK Dt 依靠专家的工作 |"}F c
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y 1!N|a< # Rely on the work of internal audit 0Pfj
D 依靠内部审计工作 c*>8VW> QT\||0V~p 3. Internal control XPJsnu 内部控制 5UWj#|t {
owXyQ2mK The evaluation of internal control systems =|}_ASbzw 对内部控制系统的评估 I8ZBs0sfF{ :#_Ne?\a@ Tests of control aCxF{>n
控制测试 D\13fjjHlu r{+P2MPW Substantive procedures (time, nature, extent) .DX 实质性程序(时间,性质,程度) qr$h51C& 244[a]
%&; Transaction cycles: revenue, purchases, inventory, etc. V47z;oMXct 交易周期:收入,采购,库存等。 CjFnE * A<vrkHz exW|c~|m{A 4.Audit evidence h7r*5E 审计证据 7+(on r6WSX;K Obtain sufficient, appropriate audit evidence <8J_[
S 获取足够、适当的审计证据 '{>R-}o[3 io&FW!J. Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +8xC%eE 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 }dv$^4
*n \&!qw[;O The audit of specific items =1MVF 审计的具体项目 u;
]4ydp -eE r|Gs) Receivables: confirmation qV$\E=%fhM 应收帐款:确认 /Z~}dWI +,g3Xqs}X Inventory: counting, cut-off, confirmation of inventory held by third parties 5%r:hO @S 存货:数量,减值,第三方持有存货的确认 gT-"=AsxZQ =Ch^;Wyt Payables: supplier statement reconciliation, confirmation )44c[Z 应付帐款:供应商的申明一致,确认 0jJ:WPR =)c^ik%F& Bank and cash: bank confirmation +nAbcBJAl 银行存款和现金:银行的确认 W1;QPdz: 634OH*6 Auditing sampling [_BQ%7DU 审计抽样 #ETy#jKL aPToP.e 5.Review
`=Z3X(Kc 复核 >%\&tS' &7J-m4BI Subsequent events m7#v2:OD+ 随后发生的事件 zG*
>g m[}@\y jLM}hwJ8 %lK/2- UdOO+Z_K% Going concern 8a8CY,n{ 持续关注 yM2}JsC #3knKBH Management representations *|4/XHi 与管理层的交涉沟通 ~ K/_51O' agGgj>DDd
Audit finalization and the final review: unadjusted differences B&+)s5hh 审核定稿和最后审查:未经调整的差异 Y"U t }' p"q) .du2;`[$r 6. Reporting s-801JpiJ 报告 kBeYl+*pk 学会计论坛bbs.xuekuaiji.com E[ttamU Appendix Y|!m 附录 ]3Y J a Audit procedure =5;t
B 审计程序 a=4 `C*)