1. Assurance engagements and external audit
保证约定和外部审计 jxL5L[ x`^~|Q Materiality, true and fair presentation, reasonable assurance *-bR~ 物质性,真实公平的描述,合理的保证 cpB$b C]( *1V}vJvi Appointment, removal and resignation of auditors 0@
E[IDmp 审计人员的的任命、免职和辞职 wobTT1!| "k\W2,q[ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tFvti5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %@L(A1"#D x~xaE*
r Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -^8gZk/(W 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 n{pS+u z E.?|L-fy Engagement letter CD(2A,u)/ 约定书(委托书) E7+y
W u >H^bCXI 2. Planning and risk assessment \>w[#4`m 规划和风险评估 h\KQ{-Bl &C3J6uCm+ General principles )'M<q,@<( 一般原则 p^+k:E>U ^;GJ7y&,d Plan and perform audits with an attitude of professional skepticism : L` 持专业的怀疑态度计划和执行审计工作 qgw:Q Yt2_*K@rC Audit risks = inherent risk ×control risk ×detection risk \1f$]oS 审计风险=内在风险×控制风险×检查风险 bT>%
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b`}/%\7 Risk-based approach cS,(HLO91 基于风险的办法 ,;C92XY gNl@T Understanding the entity and knowledge of the business [i.2lt#] 了解商业的实质和知识 }:YS$'by
M cE$=Vv Assessing the risks of material misstatement and fraud UNq!| 评估材料错报和舞弊的风险 $k*E^~qT InMeD[*^ Materiality (level), tolerable error ~.mnxn 重要性(级别),可容忍误差 FJo N"X O'U0Y8HN Analytical procedures q~.\NKc 分析程序 :*#AJV) o87. ( Planning an audit [zIX&fPk$ 规划审计工作 R3wK@D /<s'@!W Audit documentation: working papers ~!j1</$_ 审计文件:工作底稿 .Nr}V.?57 Fs<kMT The work of others ' A= x 其他机构的文件 S0 M-$ Yt!UIl\< Rely on the work of experts Skl1
%` 依靠专家的工作 5NbI Vz <WtX>
\]l( Rely on the work of internal audit ):jKsP
, 依靠内部审计工作 ;%odN
d m C_v!nL. 3. Internal control 5 |{0|mP 内部控制 -MJ6~4k2 i 4lR$]@ The evaluation of internal control systems il\#R%';5
对内部控制系统的评估 Jz 'm&mu YMad]_XOP Tests of control { ;);E 控制测试 &6FRw0GX dgE|*1/0 Substantive procedures (time, nature, extent) )-#% 实质性程序(时间,性质,程度) 8Z:NT_Ss Bg
J;\NV Transaction cycles: revenue, purchases, inventory, etc. Y(78qs1w 交易周期:收入,采购,库存等。 soA>&b!? [Nr6qxWg '81$8xxdY 4.Audit evidence lMB^/-Y 审计证据 q0jzng Z%6I$KAN8 Obtain sufficient, appropriate audit evidence 1$?O5.X: 获取足够、适当的审计证据 Qr1%"^4 h&L+Qx Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;$&&tEh) 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 NtkEb : G9:[W"P The audit of specific items p82&X+v/p 审计的具体项目 0!o&=Qh 9yajtR Receivables: confirmation .1.n{4z>: 应收帐款:确认 HviL4iO U%"c@%B0 Inventory: counting, cut-off, confirmation of inventory held by third parties X8<<;?L 存货:数量,减值,第三方持有存货的确认 j!iimdq !FZb3U@ Payables: supplier statement reconciliation, confirmation m[!t7e 应付帐款:供应商的申明一致,确认 c_x6FoE;L <w+K$WE { Bank and cash: bank confirmation Ui@Q&%b 银行存款和现金:银行的确认 ;VeC(^-eh6 zPWG^ Auditing sampling L,p5:EW8. 审计抽样 Tjn
cW/\Z 3%|LMX]M5_ 5.Review
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q\S 复核 acdaDY HZ5*PXg~ Subsequent events R"];`F(# 随后发生的事件 tk|Ew!M: 'D-eFJ5 NjMbQM4 @ T'!;) M,8a$Mdqh Going concern K
;,n?Q w 持续关注 :@KWp{ D7 D0v!fF~ Management representations @ >%I\ 与管理层的交涉沟通 [53rSr 5 .0BaVwi Audit finalization and the final review: unadjusted differences $L)9'X
审核定稿和最后审查:未经调整的差异 OvX z+C, F/tBr%RV z,87;4- 6. Reporting U2$e?1y 报告 >#Y8#-$zc 学会计论坛bbs.xuekuaiji.com I5wf|wB- Appendix A 7'dD$9 附录 ah>;wW!6/ Audit procedure ;}#tm9S; 审计程序 J~V`"uo