1. Assurance engagements and external audit
保证约定和外部审计 Py?e+[cN VnqcpJ Materiality, true and fair presentation, reasonable assurance 1+"d-`'Z2O 物质性,真实公平的描述,合理的保证 U'^ G-@ r0wAh/J| Appointment, removal and resignation of auditors ]4/C19Fe! 审计人员的的任命、免职和辞职 >;]S+^dXY g[' 7 $ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Sz:PeUr9h 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 odDVdVx0 B}P!WRNmln Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior pHowioFx 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 G)?j(El
>(_2'c*[w Engagement letter :]4s
;q:m 约定书(委托书) qC=9m[MI 62kA(F0e, 2. Planning and risk assessment nXk9
IG( 规划和风险评估 @HTs.4 m7`S@qG General principles L{
GlDoFk 一般原则 /3.;sS]B OLWn0 Plan and perform audits with an attitude of professional skepticism ~$ Po3]{
s 持专业的怀疑态度计划和执行审计工作 D-D8La?0p v-8{mK`9\ Audit risks = inherent risk ×control risk ×detection risk S?zP;
iFj 审计风险=内在风险×控制风险×检查风险 I]HLWF #S]O|$&* Risk-based approach 7L!}F;yT 基于风险的办法 x?]fHin_ M?Fv'YE Understanding the entity and knowledge of the business @=}
NMoNH 了解商业的实质和知识 y<~(}xsHh c(29JZ Assessing the risks of material misstatement and fraud
;1s;" 评估材料错报和舞弊的风险 JvEW0-B^l, _+)n}Se Materiality (level), tolerable error bl^pMt1fv 重要性(级别),可容忍误差 ,S
m?2< R5mb4 Analytical procedures C8i4z 分析程序 <(~Wg{ R6`mmJ+' Planning an audit P8H2v_)X& 规划审计工作 bMsThoePT T24$lhM Audit documentation: working papers FI[]#
审计文件:工作底稿 a^^OI|? <;@E
.I\N The work of others Z"KrirZ 其他机构的文件 -;;m/QM %{UW!/ Rely on the work of experts s'd\"WaQV 依靠专家的工作 mwn$ey&QE
_,v>P2) Rely on the work of internal audit 6(7dr?^eGT 依靠内部审计工作 .g7\+aiTUd UZ6y3%G3^ 3. Internal control +.rE|)BPy 内部控制 loHMQKy@ {lUaN0O: The evaluation of internal control systems ^r
O!- 对内部控制系统的评估 biForT_no iSfRo31 Tests of control C[l5[DpH 控制测试 pB]*cd B? gKmF#Z"\ Substantive procedures (time, nature, extent) 8A/rkoht* 实质性程序(时间,性质,程度) cBU3Q<^ H(O|y2 Transaction cycles: revenue, purchases, inventory, etc.
'Q=(1a11 交易周期:收入,采购,库存等。 ``@e7~F{ J
uOCOl\ $" =3e]< 4.Audit evidence PsS.lhj0" 审计证据 c+O:n:L 5^CWF| Obtain sufficient, appropriate audit evidence fQ-IM/z 获取足够、适当的审计证据 ]US!3R^ f]C^{Uk# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations l<(jm{q?u 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 rt?*eC1b+Z fP8bWZ{ The audit of specific items L$"pk{' 审计的具体项目 SLH;iqPT !CY*SGO Receivables: confirmation 79k+R9m 应收帐款:确认 (h[.
Ie F}@]Lq+ Inventory: counting, cut-off, confirmation of inventory held by third parties W@%g_V}C* 存货:数量,减值,第三方持有存货的确认 JL<<EPC *iyc,f^w Payables: supplier statement reconciliation, confirmation zyt >(A1 应付帐款:供应商的申明一致,确认 0,8RA_Ca} Adfnd Bank and cash: bank confirmation *Uf>Xr& 银行存款和现金:银行的确认 =.):tGDp HV]u9nrt# Auditing sampling Kw:%B|B<T 审计抽样 ; 3sjTqD K!2%8Ej,J 5.Review
u_8Z^T 复核 s"2+H}u WA*1_ Subsequent events m& D#5C 随后发生的事件 +Z=y/wY A ^zd:h- k@gQY _ S/l6
c P fhC| =0XB Going concern tDMNpl 持续关注 1F+JyZK}w `}FZ;q3DP Management representations ''q#zEf6 与管理层的交涉沟通 ,s:viXk {K:
]dO Audit finalization and the final review: unadjusted differences x`2du/
C 审核定稿和最后审查:未经调整的差异 X/m
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0vUy*" 6. Reporting 8]bLp 报告 %u2",eHCB 学会计论坛bbs.xuekuaiji.com M~+DxnJ= Appendix :YLurng/] 附录 !!cN4X Audit procedure ocZ^rqo2w 审计程序 HXkXDX9&'.