1. Assurance engagements and external audit
保证约定和外部审计 >_LDMs[-p
j.@\3' Materiality, true and fair presentation, reasonable assurance lMbAs.! 物质性,真实公平的描述,合理的保证 f^.AD- s
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Appointment, removal and resignation of auditors VZl6t;cn 审计人员的的任命、免职和辞职 A\.GV1 (!zy{;g| Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
|*0<M(YXN 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 BGu?<bET UMcgdJB Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
$81*^ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Ny%(VI5: *C:|X b<9 Engagement letter 2Roc|)-47 约定书(委托书)
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K 2. Planning and risk assessment lgtC |kM= 规划和风险评估 )
v,:N.@Q wg]j+r@ General principles IyLx0[:U 一般原则 = MOj|NR [ (#E.`e1#6 Plan and perform audits with an attitude of professional skepticism ok4@N @ 持专业的怀疑态度计划和执行审计工作 [bk?!0]aV : 7`[$<~E Audit risks = inherent risk ×control risk ×detection risk Zc`BiLzrIG 审计风险=内在风险×控制风险×检查风险 M )2`+/4 w:<W.7y?0 Risk-based approach <z!CDg4 基于风险的办法 L~NbdaO $"H{4x`- Understanding the entity and knowledge of the business
i|m3mcI%2 了解商业的实质和知识 ?28N ^ o$Z6zm xO Assessing the risks of material misstatement and fraud aW
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gR 评估材料错报和舞弊的风险 Sh8"F@P8 HZf/CE9T Materiality (level), tolerable error v
t9)pMs 重要性(级别),可容忍误差 C-H@8p?T s=QAO!aw Analytical procedures <"r#:Wr 分析程序 8Bjib&im H?X|(r|+ Planning an audit /x1![$oC0 规划审计工作 9
o&`5 '5|h)Q5 Audit documentation: working papers D'Y-6W3 审计文件:工作底稿 [a
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io Bjz Pz The work of others b8LLr;oQw 其他机构的文件 vTx2E6 t8+X%-r Rely on the work of experts :FTMmW,>' 依靠专家的工作 A'&K/) Z Gnq?"</ Rely on the work of internal audit X'qU*Eo 依靠内部审计工作 uD@# x-?Sn' m 3. Internal control 4Q6mo/=H 内部控制 7w6cwHrL@ Gvr@|{k The evaluation of internal control systems trp0V4b8 对内部控制系统的评估 cbT7C
G 20nP/e Tests of control d!
LE{ 控制测试
N#a$t& suzZdkMA Substantive procedures (time, nature, extent)
{*I``T_+ 实质性程序(时间,性质,程度) c:o]d )S 4QIX19{" Transaction cycles: revenue, purchases, inventory, etc. ZP\-T*)l$ 交易周期:收入,采购,库存等。 <yH4HY
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)__h sv&;Y\2c 4.Audit evidence zp%Cr.)$ 审计证据 cLsV`@J(k 0p}D(m2B Obtain sufficient, appropriate audit evidence &bfA.&
` 获取足够、适当的审计证据 r 0iK ]X ?7ZI^ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations K#=*9S 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 Tw;3_Lj .Lsavpo The audit of specific items R&BTA 审计的具体项目 ne_TIwf w- :i .{
Receivables: confirmation \Yc'~2n 应收帐款:确认 qfMo7e@6* [Q/TlO t5 Inventory: counting, cut-off, confirmation of inventory held by third parties e3nYbWBy] 存货:数量,减值,第三方持有存货的确认 pw)||Q `</ff+Q6 Payables: supplier statement reconciliation, confirmation <?riU\-]y 应付帐款:供应商的申明一致,确认 n
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<4g{ fT0 Bank and cash: bank confirmation ASk|A! 银行存款和现金:银行的确认 yEhTNBa*h{ 'z%o16F)L Auditing sampling 4hTMbS_; 审计抽样 6'!4jh 4;0lvDD 5.Review
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S{MJ+- 复核 P;qN(2L/=< eQp4|rf Subsequent events #/Vh|UeX 随后发生的事件 GycSwQ
, .ZVUd84B Wp!%-vzy& LIvFx| 6i.-6></ Going concern "NXB$a!: 持续关注 hog=ut ~,oMz<iMV Management representations O$&mFL[` 与管理层的交涉沟通 ]%wVHC i*Sqd a
$ Audit finalization and the final review: unadjusted differences LE9(fe) fe 审核定稿和最后审查:未经调整的差异 X[&Wkr8x ' ^h~x)@= ~M7y*'oY 6. Reporting $m].8? 报告 zxbpEJzpn 学会计论坛bbs.xuekuaiji.com OZ
|IA:,} Appendix {MCi<7j<? 附录 U |Jo{(Y Audit procedure x,|hU@h 审计程序 AP7Yuv`