1. Assurance engagements and external audit
保证约定和外部审计 N<|_tC+ct PE~u
mY] Materiality, true and fair presentation, reasonable assurance &?R2zfcM 物质性,真实公平的描述,合理的保证 9Q<8DMX^ Ca&5"aki Appointment, removal and resignation of auditors c&{1Z&Y 审计人员的的任命、免职和辞职 QU]&q`GE RpAqnDX) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion '
DZYN {} 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \{Hb
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^t]-N Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior kPm{ tc
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 6V"| #E?T E Engagement letter 6QwVgEnSf 约定书(委托书) 7hs1S| PgeC\#;9 2. Planning and risk assessment Q M#1XbT 规划和风险评估 Z r}5)ZR. o=t@83Fh5 General principles -VqZw&" 一般原则 g>m)|o' pSjJ u D Plan and perform audits with an attitude of professional skepticism ^Pn
XnH? 持专业的怀疑态度计划和执行审计工作 S_E-H.d" kYlsjM Audit risks = inherent risk ×control risk ×detection risk l EcZ
/ 审计风险=内在风险×控制风险×检查风险 {`FkiB` i }e7os0;s Risk-based approach q&/<~RC* 基于风险的办法 'pCZx9*c +VJS
/ Understanding the entity and knowledge of the business 2
L>;M 了解商业的实质和知识 0rt@4"~~w B6N/nCvHK Assessing the risks of material misstatement and fraud PQl^jS 评估材料错报和舞弊的风险 +3a}~p W <G9HVMiP Materiality (level), tolerable error {|KFgQ'\ 重要性(级别),可容忍误差 |WiE`&?
xP DzfgPY_Py Analytical procedures pyvH [ 分析程序 jL
}bGD YUzx,Y>k Planning an audit dRdI(' 规划审计工作 HE;}B!> ^tMb"WO Audit documentation: working papers \#
p@ef 审计文件:工作底稿 s6q6)RD" Kyf,<zF The work of others yQT
cO^E 其他机构的文件
9HsiAi* K nl`[Nl Rely on the work of experts 8t1XZ 依靠专家的工作 sf([
8YUd ,4Q1[K35B Rely on the work of internal audit x0KW\<k 依靠内部审计工作 ]u]BxMs L;7u0Yg 3. Internal control XIGz_g;#'w 内部控制 y*G3dWb ^n?`l ^9c$ The evaluation of internal control systems /5!0wxN 对内部控制系统的评估 ?*zDsQ \aN*x Tests of control NmuzAZr 控制测试 w4nU86oZYl tJM#/yT Substantive procedures (time, nature, extent) D-/q-=zd 实质性程序(时间,性质,程度) ^xyU*A}D rD\)ndPv Transaction cycles: revenue, purchases, inventory, etc. |erG cKk 交易周期:收入,采购,库存等。 u?-|sv* )+ V)]dS@% d-sT+4o} 4.Audit evidence 22T\-g{ 审计证据 VMee"'08 0!Vza?9 Obtain sufficient, appropriate audit evidence `SH14A* 获取足够、适当的审计证据 Mp?Gi7o=
mo?*nO|- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations fTOGW`s^ 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 8.!+Hm4 KB"N',kG The audit of specific items [ *~2Ts 审计的具体项目 Q}: $F{ r)
u@,P Receivables: confirmation mDXG~*1 应收帐款:确认 9+iz+ y
;if+ Inventory: counting, cut-off, confirmation of inventory held by third parties S}b^_+UbP 存货:数量,减值,第三方持有存货的确认 '5m4kDs }G)2HTaZ Payables: supplier statement reconciliation, confirmation dq{+
-XaEk 应付帐款:供应商的申明一致,确认 P;G]qV% k\TP3*fD Bank and cash: bank confirmation LPeVr^ 银行存款和现金:银行的确认 9Tg
k= N/!(`Z, Auditing sampling I/*^s 审计抽样 #`ZBA>FLaQ WM;5/;bB 5.Review
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"?B(M] 复核 ]6
HR q@^^jlHP Subsequent events *iN5/w{VG 随后发生的事件 =.qX u+ %a?\y_a=b SsEpuEn y9N6!M|'y #P1U]@ Going concern Zq~Rkx 持续关注 %g~&$oZmq Q Hr'r/0 Management representations js9^~:Tw 与管理层的交涉沟通 v5 @9 %>y`VN
D Audit finalization and the final review: unadjusted differences nMJ(tQ 审核定稿和最后审查:未经调整的差异 g%V#Z`*| FHSFH> gZ|!' 6. Reporting r8tW)"? 报告 RrT`]1". 学会计论坛bbs.xuekuaiji.com Cw"[$E'J Appendix !' 0PM[ 附录 sPMICIv| Audit procedure !9{hbmF# 审计程序 )}7X4g6X