1. Assurance engagements and external audit
保证约定和外部审计 LOr|k8tL% R[LsE^ Materiality, true and fair presentation, reasonable assurance ZU^IH9 物质性,真实公平的描述,合理的保证 FW8-'~
Zk&h:c Appointment, removal and resignation of auditors BYi)j6" 审计人员的的任命、免职和辞职 'Hw4j:pS z>;$im Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion l
?/Y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 c8{]] +Ng0WS_0 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior . w H*sb 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 w(j^ccPD n-o3 Engagement letter 3LDsxE=N:q 约定书(委托书) /-4$7qd 0)|Q6*E> 2. Planning and risk assessment #D*r]M 规划和风险评估
1tB[_ $s aE|OTm+@9; General principles vMla'5|l 一般原则 ""{|3XJe +Llo81j& Plan and perform audits with an attitude of professional skepticism C5W>W4EM 持专业的怀疑态度计划和执行审计工作 <
?h%k"5 Fl3#D7K Audit risks = inherent risk ×control risk ×detection risk {_#y z\j 审计风险=内在风险×控制风险×检查风险 "w_N'-}# 4 =Gph Risk-based approach PXzT6) 基于风险的办法 @
O>&5gB1u nmFC%p)4 Understanding the entity and knowledge of the business %UZVb V 了解商业的实质和知识 93O;+Z5J uj|BQ`k Assessing the risks of material misstatement and fraud [z
kikZy 评估材料错报和舞弊的风险 ~D[?$`x: Nt:9 MG>1 Materiality (level), tolerable error nkDy!"K 重要性(级别),可容忍误差 l4y{m#/ [xb]Wf Analytical procedures X|DO~{-au 分析程序 T]T;$ v4Ga0]VN$8 Planning an audit ILwn&[A0 规划审计工作 v$wBxC
Y x3pND Audit documentation: working papers 17.x0gW, 审计文件:工作底稿 SC &~s$P; <spZ! #o The work of others Yw;D:Y( 其他机构的文件 Q@@v1G\ os lJC$cy' Rely on the work of experts SP]IUdE\ 依靠专家的工作 LjB;;&VCn 5S{7En~zUE Rely on the work of internal audit ULH0'@BJ 依靠内部审计工作 ul f2vD =*vMA#e 3. Internal control .
lgPFr6X 内部控制 qT:zEt5 X+k}2HvNG The evaluation of internal control systems 7OCwG~_^ 对内部控制系统的评估 $,>@o=)_ '1^B+m Tests of control (b,[C\RBF 控制测试 6$fYt&1 4)>FS'= Substantive procedures (time, nature, extent) <"D=6jqZ 实质性程序(时间,性质,程度) '_k+
WH& Sn4[3JV $l Transaction cycles: revenue, purchases, inventory, etc. hw N?/5 交易周期:收入,采购,库存等。 [+m?G4[ ^ci3F<?Q= D]a <4a18 4.Audit evidence u]+~VT1C,3 审计证据 K_?W\Yg [YrHA~=U Obtain sufficient, appropriate audit evidence f
h#C' sn 获取足够、适当的审计证据 sVk$x:k1M 'J&f%kx" Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations oh"O07 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 <s5qy- m'\ 2:mDu0 The audit of specific items $D
v\
e 审计的具体项目 `@[c8j7
C9
8]9 Receivables: confirmation 'bld,Do6 应收帐款:确认 km^^T_ M/ P}ok*{"J<> Inventory: counting, cut-off, confirmation of inventory held by third parties Y{v(p7pl 存货:数量,减值,第三方持有存货的确认 iRg7*MQu VhjM>( Payables: supplier statement reconciliation, confirmation m-^8W[r+_ 应付帐款:供应商的申明一致,确认 K{b(J
Nd a22Mufl Bank and cash: bank confirmation 1&;QyTN 银行存款和现金:银行的确认 ]?x:
Qm'yo cLPkK3O\= Auditing sampling /!^&;$A' 审计抽样 ?pgG,=?
LK6; ?m 5.Review
.<tquswg 复核 &B!
o,qp E0%~!b Subsequent events
PP:(EN1 随后发生的事件 qd8n2f &E xYXI ~4P%%b0,o OGl$W>w1 qd"_Wu6aF= Going concern dq[Mj5eC 持续关注 pV4Whq$ 3^s/bm$g Management representations "qc
6=:y} 与管理层的交涉沟通 \U|ZR &Tl
0Pf Audit finalization and the final review: unadjusted differences Y"-^%@|p 审核定稿和最后审查:未经调整的差异 L?5Ck<!xG f2,jh}4 K'K2X-E 6. Reporting }y9mNT 报告 T3`ludm^u 学会计论坛bbs.xuekuaiji.com
/'31w9 Appendix 6#IU* 附录 gX0R)spg Audit procedure cZ)}LX 审计程序 JaB<EL-9r2