1. Assurance engagements and external audit
保证约定和外部审计 gkNvvuQXc *1;}c
z Materiality, true and fair presentation, reasonable assurance P(za8l> 物质性,真实公平的描述,合理的保证 20H$9M=} \)vxZ! Appointment, removal and resignation of auditors lTpmoDa% 审计人员的的任命、免职和辞职 S[cVoV *.0#cP7 " Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /8w
_jjW 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 u4[3JI> ro4 XA1 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior t^qPQ;"=, 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 fhp][)g; 38T2IN Engagement letter 3YF*TxKx 约定书(委托书) r z%=qY '\X<+Sm' 2. Planning and risk assessment D0=H&Z[ 规划和风险评估 n
AJ<@a {'#^ General principles +9mnxU> 一般原则 T6ajWUw 'WG%O7s. Plan and perform audits with an attitude of professional skepticism skn`Q>a 持专业的怀疑态度计划和执行审计工作 3N,!y BJI
R !J Audit risks = inherent risk ×control risk ×detection risk wZm=h8d 审计风险=内在风险×控制风险×检查风险 Td5;bg6Qy tc'`4O]c8 Risk-based approach xA9{o+ 基于风险的办法 s:y=X$&M :8bz+3p Understanding the entity and knowledge of the business {uRnZ/m 了解商业的实质和知识 AtN=G"c>_ \P_1@sH= Assessing the risks of material misstatement and fraud tF<|Eja* 评估材料错报和舞弊的风险 S&@uY#_(*T l1\/ ` Materiality (level), tolerable error hYW<4{Gjr 重要性(级别),可容忍误差 ~E=.*: 5( r~uWr'}a} Analytical procedures qmcLG*^, 分析程序 ]kuMzTH F~dq7AS Planning an audit ruLi
"d 规划审计工作 J:,>/')n *1}'ZEaJ Audit documentation: working papers Kd _tjWS 审计文件:工作底稿 Brh<6Btl H1'`*
}V The work of others XTD_q 其他机构的文件 hgCeU+ H 9i8D_[ Rely on the work of experts xoD5z<< 依靠专家的工作 \$2E `}KK@(Y Rely on the work of internal audit nl|}_~4U 依靠内部审计工作 -bK# &o, Eoug/we 3. Internal control DT_HG| 内部控制 %Lexu)odW /I3#WUc;![ The evaluation of internal control systems Lnnl++8Y 对内部控制系统的评估 '!64_OMj' sT9P Tests of control AAkdwo 控制测试 SnRTC<DDh 9N|O*h1;u Substantive procedures (time, nature, extent) b<qv
/t)$ 实质性程序(时间,性质,程度) g83!il\ iKa
}@U Transaction cycles: revenue, purchases, inventory, etc. <`sVu 交易周期:收入,采购,库存等。 wxARD3% d{@X-4k: .!Kdi| a) 4.Audit evidence KL!k'4JNY 审计证据 ^9o;=!D!9 +I#5? Obtain sufficient, appropriate audit evidence KU
VsCmiT 获取足够、适当的审计证据 *plsZ*Q8 `,4"[6S Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations HH3WZ^0> 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 !'Xk=+ ;uNcrv0J The audit of specific items eMVfv=&L<3 审计的具体项目 v8,+|+3 K IiV z< Receivables: confirmation WEUr;f 应收帐款:确认 n8Jx;j A?q[C4-BO, Inventory: counting, cut-off, confirmation of inventory held by third parties k/O|ia6 存货:数量,减值,第三方持有存货的确认 _CP
e ts3%cRN r Payables: supplier statement reconciliation, confirmation Eu\&}n`i 应付帐款:供应商的申明一致,确认 <DiD8")4 ;Aiuy{< Bank and cash: bank confirmation v
I@Wuu: 银行存款和现金:银行的确认 eb2~$ ,$ ;14[)t$ Auditing sampling /s(/6~D| 审计抽样 }8p;w T! too=+'<N</ 5.Review
Yva^JB 复核 g/W<;o<v(I 3k5OYUk Subsequent events Ttb@98 随后发生的事件 =U!'v X d \y{Bnp5h U^?/nRZ FD*`$.e3\ ?C//UN; Going concern /K:M
,q 持续关注 rAwq$!x x zht^gOs Management representations }]N7CWy
与管理层的交涉沟通 G6_Kid}"q y. @7aT5 Audit finalization and the final review: unadjusted differences /d9I2~}B 审核定稿和最后审查:未经调整的差异 3_B .W Lg[*P8wE W
Z'8{XY8 6. Reporting cfMj^*I
报告 {f3)!Pei`J 学会计论坛bbs.xuekuaiji.com AtYe\_9$C Appendix ;#
I(ucB< 附录 !]&a/$U Audit procedure +|).dm 审计程序 k
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