1. Assurance engagements and external audit
保证约定和外部审计 SA<\n+>q^ :qE.(k1@5 Materiality, true and fair presentation, reasonable assurance [Qn
N1k 物质性,真实公平的描述,合理的保证 O h@z<1eYZ f./K/ Appointment, removal and resignation of auditors W]po RTJ: 审计人员的的任命、免职和辞职 m}l);P^ %Xh}{ o$G Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion v6 5C
j2ec 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~uhW~bT ]W3_]N 3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :|bL2T@>[
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 :Q`Of}# <1*kXTN( Engagement letter E^)FnXe5 约定书(委托书) rn-bfzoDS 3H,x4L5j 2. Planning and risk assessment RZHfT0*jL 规划和风险评估 =NY;#Jjn 9G[
DuYJI General principles pN^g. 一般原则 toA}0MI(: FxlH;'+Q Plan and perform audits with an attitude of professional skepticism *J4!+GD 持专业的怀疑态度计划和执行审计工作 %m
Q&pk }R;}d(C` Audit risks = inherent risk ×control risk ×detection risk /bykIUTKI 审计风险=内在风险×控制风险×检查风险 3S3 a|_+% @g#5d|U); Risk-based approach <6(0ZO%,C! 基于风险的办法 H8YwMhE7 cq[9#@
4= Understanding the entity and knowledge of the business ^=x /:0 了解商业的实质和知识 j/aJD E(+ d}O\:\}y Assessing the risks of material misstatement and fraud wXUR9H|0( 评估材料错报和舞弊的风险 Qhj']>#g ?;RY/[IX6 Materiality (level), tolerable error 2q[pOT'k 重要性(级别),可容忍误差 My>q%lF=fw HVa D Analytical procedures k[8F: T- 分析程序 sV#%U%un 7I
~O|Mw Planning an audit 2{j$1EdI@- 规划审计工作 WD%(RC"Q GFT@Pqq Audit documentation: working papers a6 gw6jQ 审计文件:工作底稿 $TK*w8@: N'y<<tTA The work of others a]Pi2:S 其他机构的文件 -Y524
?jR#txR Rely on the work of experts eZ:iW#YF 依靠专家的工作 vP,pK=5 ,6]ID1o:y Rely on the work of internal audit #;8)UNc)} 依靠内部审计工作 V%4P.y Un8' P8C 3. Internal control 9<3( QR 内部控制 ,esEh5=Ir !BVCuuM>w The evaluation of internal control systems >8/Otg+h 对内部控制系统的评估 =+_nVO* t<te{yt% Tests of control d3z nb@7 控制测试 J3y_JoS pmP~1=3 Substantive procedures (time, nature, extent) Do(G;D`h+_ 实质性程序(时间,性质,程度) koT
3~FK bYLYJ`hH<R Transaction cycles: revenue, purchases, inventory, etc. gE #|eiu 交易周期:收入,采购,库存等。 V06*qQ[ oQ,n?on xp1/@Pw? 4.Audit evidence jUE:QOfRib 审计证据 >h%>s4W W!HjO; Obtain sufficient, appropriate audit evidence FV9{u[3m 获取足够、适当的审计证据 HIw)HYF2 1M`>;fjYa Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations K3vZ42n 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 1^^{;R7N
(_#E17U)_ The audit of specific items ~Q=;L>Qd 审计的具体项目 I+Fy)=DO9 UA'bE~i Receivables: confirmation 9+y&&;p 应收帐款:确认 Y
22Ai s:'>G;p Inventory: counting, cut-off, confirmation of inventory held by third parties `ZL^+h<b>M 存货:数量,减值,第三方持有存货的确认 ds`YVXKH h];H]15& Payables: supplier statement reconciliation, confirmation &wU"6E 应付帐款:供应商的申明一致,确认 ]?_~QE` >3g`6d Bank and cash: bank confirmation sR$abN+u 银行存款和现金:银行的确认 KPy)%i %H?B5y Auditing sampling waz5+l28 审计抽样 RUr ~u
R/1e/ t 5.Review
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IeBo8 复核 a9&[Qv5-/ Mm,\e6#* Subsequent events jhz*Y}MX 随后发生的事件 VS4Glx73 \
P6 ! 3KqRw (BK mKTF@DED +D
@B eQu Going concern h)sT37 持续关注 U$DZht4>u gWjYS#D Management representations fqbWD)L] 与管理层的交涉沟通 :!Z |_y{b \="U|LzG Audit finalization and the final review: unadjusted differences 512p\x@ 审核定稿和最后审查:未经调整的差异 gjD|f2*x % dFz[b LTBH/[q5 6. Reporting [ {"x{; 报告 >l-u{([B 学会计论坛bbs.xuekuaiji.com O_s/BoB@ Appendix D4"<suU|. 附录 hc$m1lLn Audit procedure "<Di 审计程序 C:&Sk\