1. Assurance engagements and external audit
保证约定和外部审计 +-t&li%F 0*P-/)o x Materiality, true and fair presentation, reasonable assurance K;THYMp/[ 物质性,真实公平的描述,合理的保证 \s8h.xjU ,%/F,O+# Appointment, removal and resignation of auditors L1lDDS# 审计人员的的任命、免职和辞职 !2B~.!& L1`^M Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion DZESvIES 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }<2|6 { Z{ YuX Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9gK1Gx: 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
nmL|v Z<C39s Engagement letter MftaT5 约定书(委托书) XOS^&; KIuj;|!q 2. Planning and risk assessment ?o]
NV 规划和风险评估 Wvd-b
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2p General principles ~tNk\Kkv 一般原则 ., thdqOO "j&p3 Plan and perform audits with an attitude of professional skepticism 4,)QV_? 持专业的怀疑态度计划和执行审计工作 D ][I#vh mT j Audit risks = inherent risk ×control risk ×detection risk {9@E[bWp# 审计风险=内在风险×控制风险×检查风险 V~.Sg
bLc 2l+'p[b0> Risk-based approach 3uvl'1(%J 基于风险的办法 - 3<&sTR f~jdN~ Understanding the entity and knowledge of the business y
</i1qM 了解商业的实质和知识 e \kR/<L g*9&3ov Assessing the risks of material misstatement and fraud E}36 评估材料错报和舞弊的风险 ;%>X+/.y0 Xn!=/<TIVz Materiality (level), tolerable error HW6Cz>WxOW 重要性(级别),可容忍误差 f|!@H>< Np~qtR Analytical procedures N7s9"i 分析程序 A}"uEk(R ?K.!^G Planning an audit hB:+_[=Kj. 规划审计工作 ,5sv; 6|Rj
YX Audit documentation: working papers pA
EJ=Te 审计文件:工作底稿 Oo\~'I 4x/u$Ixzh= The work of others "bjbJC&T 其他机构的文件 E?mW4? @6b;sv1W Rely on the work of experts 8,m: 依靠专家的工作 /hyCR___ =4x-x nA Rely on the work of internal audit 6z67%U*8r 依靠内部审计工作 RQn3y-N] r2Q) Q 3. Internal control W?@+LQa?? 内部控制 -1!s8G C4C!
-12 The evaluation of internal control systems `,wX&@sN 对内部控制系统的评估 Od]wh .aIFm5N3? Tests of control 1`n
ZK$ 控制测试 lzZ=!dG _lk5\bu Substantive procedures (time, nature, extent) K;f=l5 实质性程序(时间,性质,程度) Fg^zz*e ,H su;I~ Transaction cycles: revenue, purchases, inventory, etc. D_cd
l^ 交易周期:收入,采购,库存等。 DZ;2aH 'seuO!5 RQ51xTOL4] 4.Audit evidence 6HR*)*>z_ 审计证据 S>?B) q/YO5>s15 Obtain sufficient, appropriate audit evidence Z@:R'u2Lk 获取足够、适当的审计证据 n%P,"V ;
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w\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations B.[5N;c 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 KTu&R6| c\eT`.ENk The audit of specific items `_+m3vHG 审计的具体项目 %O&C\{J t!vlZNc Receivables: confirmation ~;Xkt G: 应收帐款:确认 /B9jmvj` z0&I>PG^ Inventory: counting, cut-off, confirmation of inventory held by third parties W.U|mNJ$ 存货:数量,减值,第三方持有存货的确认 WN?meZ/N/ s((_^yf Payables: supplier statement reconciliation, confirmation qS+I l
g 应付帐款:供应商的申明一致,确认 l{x?i00tAS +^.Q%b0Xx Bank and cash: bank confirmation j~Xn\~*n 银行存款和现金:银行的确认 z'}?mE3i lf9_!`DGV Auditing sampling > 'KQL?!F 审计抽样 >pl*
2M& OKq={l 5.Review
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"_?<L 复核 ;R?9|:7 x5Ee'G( Subsequent events *Cgd?*\7 随后发生的事件 ;42D+q=s ~d?\rj3= xR;-qSl7Ms 9w FQ<r Iq[,)$
Going concern =<[ZFO~v 持续关注 Rx=
pk 57b;{kl Management representations t`mLZ
<X 与管理层的交涉沟通 [%8+Fa~Wa pf`li]j'V Audit finalization and the final review: unadjusted differences |KC3^ 审核定稿和最后审查:未经调整的差异 ]H|1quT DEC,oX!bI1 4[&6yHJ^ 6. Reporting :PaFC{O)* 报告 $mOK|=tI_ 学会计论坛bbs.xuekuaiji.com yx }Z:t Appendix Ic/<jFZXM 附录 kB]|4CG{ Audit procedure q 9pcEm4? 审计程序 ;SVF
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