1. Assurance engagements and external audit
保证约定和外部审计 9zx
9t q!><:"#[G Materiality, true and fair presentation, reasonable assurance /Wl8Jf7'
物质性,真实公平的描述,合理的保证
(t@!0_5 vaVV1 Appointment, removal and resignation of auditors L|b[6[XTHL 审计人员的的任命、免职和辞职 hhU\$'0B- H<nA*Zf2@R Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion yP` K [/ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f4 +P2j qJtLJ<=1 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior bQN3\mvY 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 211T}a [T[]U Engagement letter :1"k`AG 约定书(委托书) Bz%wV- z.h;}QRJ,@ 2. Planning and risk assessment +4qR5(W 规划和风险评估 psiuoYf ]70ZerQ~L General principles oxnI/Z 一般原则 |,H2ge .Tw:Y,G Plan and perform audits with an attitude of professional skepticism y>
T> 持专业的怀疑态度计划和执行审计工作 #Lk~{ {C8IYBm Audit risks = inherent risk ×control risk ×detection risk {od@Sl 审计风险=内在风险×控制风险×检查风险 ]j*uD317 -V"W Risk-based approach 4OAR ["f 基于风险的办法 XW2ZQMos1 23'<R i Understanding the entity and knowledge of the business "|,KXv') 了解商业的实质和知识 $i!r> .Jo aN,?a@B Assessing the risks of material misstatement and fraud 6u`$a&dR'l 评估材料错报和舞弊的风险 {+Wknm% OP=-fX|*Q Materiality (level), tolerable error M*Q}^<E* 重要性(级别),可容忍误差 k#/cdK!K 1TGE>HG Analytical procedures Vvfd?G" 分析程序 GlC (uhCpV %(K} 1[ Planning an audit xBf->o S? 规划审计工作 D=.Ob<m`Z Ty7`& Audit documentation: working papers
$Tt.r 审计文件:工作底稿 {(tR<z) /
+ais3 The work of others sK/ymEfRv 其他机构的文件 qM2m ! <7L-25 = Rely on the work of experts >r}?v3QW 依靠专家的工作 1M55!b {F\P3-ub Rely on the work of internal audit 6p3cMJ'8y 依靠内部审计工作 ,":_CY4( tqp i{e 3. Internal control zYWVz3l 内部控制 bTAY5\wB Yn?Xo_Y The evaluation of internal control systems -r~9'aEs 对内部控制系统的评估 <F-IF7>a B|M@o^Tf Tests of control Dk2Zl 控制测试 jJ'NYG hKnV=Ha( Substantive procedures (time, nature, extent) 7*WO9R/ 实质性程序(时间,性质,程度) tuY=)? 7;r3Bxa
Q Transaction cycles: revenue, purchases, inventory, etc. 5'w&M{{9 交易周期:收入,采购,库存等。 VyNU<} e(&u3 #7Nn +Ll29Buy
i 4.Audit evidence yWT1CID 审计证据 uFlf#t
= `/i/AZ{ Obtain sufficient, appropriate audit evidence ?zVE7;r4U 获取足够、适当的审计证据 \.P#QVuQ _,e4?grP# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations K_.|FEV 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 o>
&pj g1l:k1\Ht The audit of specific items
[;:ocy 审计的具体项目 FBzsM7]j pY%KI Receivables: confirmation =n@\m< 应收帐款:确认 2$o\`^dy ,&* BhUC Inventory: counting, cut-off, confirmation of inventory held by third parties "kIlxf3 存货:数量,减值,第三方持有存货的确认 :ee vc7 D})12qB;u9 Payables: supplier statement reconciliation, confirmation Tn\{*A 应付帐款:供应商的申明一致,确认 }%42Ty sP=^5K`g Bank and cash: bank confirmation >-w#&T &K 银行存款和现金:银行的确认 dAOJ:
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Auditing sampling @ @(O##(7 审计抽样 EyBTja(4 'bg'^PN>z 5.Review
oBo |eRIt| 复核
K]dR%j s8';4z Subsequent events {QOy
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8/ 随后发生的事件 P/q]
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i{h Going concern KhL%ov 持续关注 Q0ba;KPm N'pYz0_H Management representations KAu>U3\/ 与管理层的交涉沟通 taO(\FOm GE !p Audit finalization and the final review: unadjusted differences $uRi/%Q9 审核定稿和最后审查:未经调整的差异 )vuIO(8F# hVd_1|/X P1Iy>%3 6. Reporting 'S&Zq: 报告 ETdN<}m 学会计论坛bbs.xuekuaiji.com r{Mn{1:
O Appendix 'cc{sjG 附录 Q`-Xx Audit procedure {
qCFd 审计程序 HoeW6U V