1. Assurance engagements and external audit
保证约定和外部审计 '4SDAa2f \VA*3U^@ Materiality, true and fair presentation, reasonable assurance l
u8*+.V 物质性,真实公平的描述,合理的保证 `2hg?(ul |#sOa Appointment, removal and resignation of auditors -QwH| 审计人员的的任命、免职和辞职 NWP!V@
WG Y2;2Exp^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion i4]oE&G 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g+5c"Yk+u~
;s;3cC! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior tt#dO@G#Fe 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 QZtQogNy# R8_I ASs Engagement letter l*6Zh"o: 约定书(委托书) -i1 f
]Bd u`&lTJgF/O 2. Planning and risk assessment %pxO<O 规划和风险评估 Sg4{IU
EY:IwDA.} General principles !LzA 一般原则 !=A;?Kdq tU5uL.( O Plan and perform audits with an attitude of professional skepticism r fzNw 持专业的怀疑态度计划和执行审计工作 L7d1)mV ,uAp;"YJeV Audit risks = inherent risk ×control risk ×detection risk z~ywFk}KGd 审计风险=内在风险×控制风险×检查风险 &!OEd] Dz
Q Risk-based approach /isalOT 基于风险的办法 OZ+v ~'oD bMGn&6QiP[ Understanding the entity and knowledge of the business ~MBPN4r 了解商业的实质和知识 4l+!Z, b fGO\f;P Assessing the risks of material misstatement and fraud 993f6 评估材料错报和舞弊的风险 }f]Y^>-Ux OQ7 `n<I<) Materiality (level), tolerable error K)BQ0v.:[ 重要性(级别),可容忍误差 *8WB($T} u '7h(1@ Analytical procedures y TD4![ 分析程序 jx]P: ] _$ivN!k Planning an audit >WIc"y. 规划审计工作 Vv45w#w; KWZhCS?[( Audit documentation: working papers PO`p.("h 审计文件:工作底稿 =o~GLbsER #3QPcoxa The work of others lQ-<T<g 其他机构的文件 >m>F {v z@i4
Rely on the work of experts 2S{P(B 依靠专家的工作 TK
fN`6 EU %,tp Rely on the work of internal audit 3o%vV* 依靠内部审计工作 {d'-1z"q _r*\ BM8y 3. Internal control u3C_Xz 内部控制 /{\ /e"5 njF$1? )sq The evaluation of internal control systems W
&IG,7tr 对内部控制系统的评估 y
%Q. ( ch8a Tests of control z*EV>Y[ 控制测试 f9W:-00QD #GE]]7:Na Substantive procedures (time, nature, extent) <qwf"Ey 实质性程序(时间,性质,程度) -2M~KlYl NOo? Transaction cycles: revenue, purchases, inventory, etc. 6
Rl[M+Q 交易周期:收入,采购,库存等。 AJ bCC 5 wrRtzf c Mgd 4.Audit evidence ]>t~Bcnm 审计证据 wqb4w7% Uj):}xgi' Obtain sufficient, appropriate audit evidence P.'.KZJ:WD 获取足够、适当的审计证据 X.eOw>. L~Gr,i Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +;?mg(: 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 kAQ(8xV L"qJZU The audit of specific items 1f`De`zXzr 审计的具体项目 Y~WdN<g 0O9b
7F Receivables: confirmation P:"R;YCvE 应收帐款:确认 *an
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s;BMj^x Inventory: counting, cut-off, confirmation of inventory held by third parties
/MGapmqV9 存货:数量,减值,第三方持有存货的确认 {^WK#$] tk&AZb,sP Payables: supplier statement reconciliation, confirmation
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应付帐款:供应商的申明一致,确认 eDJnzh83 a!9'yc Bank and cash: bank confirmation +e>SK!kB7 银行存款和现金:银行的确认 `tk oS J~m$7T3Af Auditing sampling Mu\V3`j 审计抽样 3~~X,ZL wa"0`a:`; 5.Review
42NfD/"g+s 复核 }QFL [';o -c"! Subsequent events 'J,UKK\5 随后发生的事件 oY)eN?c
/Y#8.sr >)kKP8l7 uNN/o}Qx :_8K8Sa Going concern &C9IR,& 持续关注 xMJ-=
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[w 0;W_ Management representations v$y\X3)mB 与管理层的交涉沟通 ?Mjs [| p<mL%3s0 Audit finalization and the final review: unadjusted differences 7Qd4L. 审核定稿和最后审查:未经调整的差异 *k{Llq OrkcY39"~a %xkuW]xk 6. Reporting T3wTMbZ!VK 报告 C'JI%HnQ 学会计论坛bbs.xuekuaiji.com <Wn~s= Appendix o?baiOkH 附录 7{#p'.nc5 Audit procedure w
<r*& 审计程序 |]&3*%b@