1. Assurance engagements and external audit
保证约定和外部审计 _B2t|uQ 7">.{
@S Materiality, true and fair presentation, reasonable assurance [0$Y@ek[ 物质性,真实公平的描述,合理的保证 1EN5ZN, <7XdT Appointment, removal and resignation of auditors U
w)1yzX 审计人员的的任命、免职和辞职 4d O>L" rqIt}(J Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +x1sV *S 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f'
eKX7R 8^T' a^Wt Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =vWnqF: 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 <]<50 ~vgW:]i Engagement letter Tb[GZ,/%; 约定书(委托书) ${?Px
c{- *\>& 2. Planning and risk assessment ],LOkAX 规划和风险评估 }v:h EMO uo0(W3Q * General principles -`( :L[ 一般原则 @[^H*^1|g NQb?&.C Plan and perform audits with an attitude of professional skepticism tC;D
4i 持专业的怀疑态度计划和执行审计工作 eK`tFs,u '{|87kI Audit risks = inherent risk ×control risk ×detection risk ?h5Y^}8Qg 审计风险=内在风险×控制风险×检查风险 (mzyA%;W
GRNH!:e Risk-based approach ji1A>jepF 基于风险的办法 %V$^CWOy "/q6E Understanding the entity and knowledge of the business \"Np'$4eu 了解商业的实质和知识 3cnsJV] {uw]s<
6 Assessing the risks of material misstatement and fraud NIgt"o[I 评估材料错报和舞弊的风险 [=iq4F'7 }"szL=s Materiality (level), tolerable error >uVG] 重要性(级别),可容忍误差 cD 1p5U %c&h:7); Analytical procedures ]$7|1-&Y 分析程序 @+xQj.jNC GK)hK-
Planning an audit G#csN&|, 规划审计工作 Dx8^V%b <|{=O9 Audit documentation: working papers
;HW@ZI 审计文件:工作底稿 Ft07>E$/Q^ ,Rf<6 /A The work of others 6pH.sX$!_ 其他机构的文件 v"^G9u H6L`239u Rely on the work of experts B${Q Y)t 依靠专家的工作 i6[Hu
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o Rely on the work of internal audit 7{p,<Uz<"U 依靠内部审计工作 ^mH^cP?/
z 6p.{M 3. Internal control s01n[jQ 内部控制 Cjw|.c` #
TvY*D, The evaluation of internal control systems m~2PpO 对内部控制系统的评估 EayZ*e] i`X/d= Tests of control -?j'<
g0 控制测试 /:B!hv
pw |_Vlw&qu+ Substantive procedures (time, nature, extent) +"K
a #Z 实质性程序(时间,性质,程度) pJV<#<#Z C}7Sh6 Transaction cycles: revenue, purchases, inventory, etc. Nl0*"}`I_ 交易周期:收入,采购,库存等。 BYRf MtT@+ 9OX&;O+
5 :X+7}!Wlo 4.Audit evidence Mu TlN 审计证据 M4`qi3I F6yMk% Obtain sufficient, appropriate audit evidence cZA l.}/ 获取足够、适当的审计证据 PKmr5FB li(g?|AD Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations oH$4K8j 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 2WqjNqx)6 L\o-zNY The audit of specific items g%Eb{~v 审计的具体项目 y4+Km*am,W ?nE<Aig Receivables: confirmation \#L}KW 应收帐款:确认 VTS8IXz ?m0|>[j Inventory: counting, cut-off, confirmation of inventory held by third parties FK<1SOE 存货:数量,减值,第三方持有存货的确认 /alJN`g &iez{[O
Payables: supplier statement reconciliation, confirmation
~8Z)e7j 应付帐款:供应商的申明一致,确认 y$'(/iyz 'V/+v#V+> Bank and cash: bank confirmation BVU>M*k 银行存款和现金:银行的确认 5*C#~gd&F #R}sGT Auditing sampling x= X"4Mj0) 审计抽样 l%L..WCT] }Dp/K4 5.Review
c3lU 复核
qi!+Ceo} wX[g\,?}' Subsequent events 3,t3\`= 随后发生的事件 0F/o f<?v
.5($ 22$M6Qof]n DgW*Br8< WWZ`RY Going concern opc`n}Fc 持续关注 5 Sl vCL o !bV;] Management representations
/6 QwV-> 与管理层的交涉沟通 H[S[ y R.^
Y'TLyc Audit finalization and the final review: unadjusted differences n3y`='D 审核定稿和最后审查:未经调整的差异 `)?N7g[\u NCL!| F!ZE4S_ 6. Reporting +VT/c 报告 /
-s-W<S[ 学会计论坛bbs.xuekuaiji.com m9M#)<@* Appendix Q #IlUo 附录 #q?'<''d, Audit procedure -c4g;;% 审计程序 &L`^\B]k|