1. Assurance engagements and external audit
保证约定和外部审计 +$
-#V _SFD}w3b$ Materiality, true and fair presentation, reasonable assurance L0_=R;.< 物质性,真实公平的描述,合理的保证
b5)>h (Iq\+@xE= Appointment, removal and resignation of auditors {(MG:
B 审计人员的的任命、免职和辞职 .A `:o 11-uJVO~* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion vCmh3TQ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 a0LX<} Y
zvtxX* Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior v*^2[pf 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 +es6c') $7bmUQ| Engagement letter kg@J. 约定书(委托书) Lul?@>T (Z5#;rgem 2. Planning and risk assessment o{Ep/O` 规划和风险评估 _k@l-Bj ?-Z:
N`YP General principles DtN6.9H2` 一般原则 A3$b_i @P `&6]P :_qp Plan and perform audits with an attitude of professional skepticism ^KF'/9S
持专业的怀疑态度计划和执行审计工作 "|%fAE ujh4cp Audit risks = inherent risk ×control risk ×detection risk #e=^[E-yE 审计风险=内在风险×控制风险×检查风险 od fu7P_ -XyuA:pxx Risk-based approach .KS
Gma6] 基于风险的办法 <KA@A} ,'6GG+ Understanding the entity and knowledge of the business TDGzXJf[ 了解商业的实质和知识 TK>}$.c%+ E;Hjw0M'k Assessing the risks of material misstatement and fraud c
1GP3 评估材料错报和舞弊的风险 sJlKN gD\}CxtG Materiality (level), tolerable error e-CW
4x 重要性(级别),可容忍误差 m t^1[ d!:SoZ Analytical procedures IA4(^-9 分析程序 !/zj7z
! dp70sA!JF Planning an audit T1&H! 规划审计工作 )]R?v,9*D 9R[','x Audit documentation: working papers J5T#}!f 审计文件:工作底稿 }"Cn kg -`UlntEdZ: The work of others ?OyW|jL 其他机构的文件 <k6xScy$} MvmP["%J4_ Rely on the work of experts W!X]t)
Ow 依靠专家的工作 ^ym{DSx A~V\r<N
j Rely on the work of internal audit vBx^zDe 依靠内部审计工作 3(&F.&C$$ sQs5z~#51* 3. Internal control mNel3J3
内部控制 B;r$( 'UZ v!xrUyN~m The evaluation of internal control systems jYz3(mM'J 对内部控制系统的评估 !?/bK[
P, 1_C6KS Tests of control _'U?! 控制测试 |GQ$UB |plo65 Substantive procedures (time, nature, extent) uLljM{I 实质性程序(时间,性质,程度) nj`qV
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fKAxH Transaction cycles: revenue, purchases, inventory, etc. 2v1&%x:y# 交易周期:收入,采购,库存等。 Uc0'XPo3I VBJ]d| ;i:wY& 4.Audit evidence #.YcIR) 审计证据 B[
ka@z7 S(h*\we Obtain sufficient, appropriate audit evidence )\Q|}JV 获取足够、适当的审计证据 x{V>(d'p R} 9jgB Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7=A9E]: 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 c[lo
b{, l:yAgm` The audit of specific items
89=JC[c 审计的具体项目 G%R`)Z]8& SfSEA^@| Receivables: confirmation 4(GgaQFO? 应收帐款:确认 0]W]#X4A +/86w59 Inventory: counting, cut-off, confirmation of inventory held by third parties 3#9r4;& 存货:数量,减值,第三方持有存货的确认 XPo'iI- 91d`LsP Payables: supplier statement reconciliation, confirmation PVc|y. 应付帐款:供应商的申明一致,确认 'N ::MN .r%|RWs6W Bank and cash: bank confirmation FXEfD" 银行存款和现金:银行的确认 #n)W i=H>D Auditing sampling T4Gw\Z% 审计抽样 =1OAy`8 )TG0m= * 5.Review
<O)X89dFM 复核 Zi@+T L{%a4Ip Subsequent events y{I[}$k 随后发生的事件 8Pr7aT:, cPaWJ+c ?[1qC=[Z< S@zkoj@ p't:bR Going concern }%FuL5Tx 持续关注 bKJ7vXC05 ^zPEAXm Management representations [x
p,& 与管理层的交涉沟通 X<}o>
6|d zMr!WoW Audit finalization and the final review: unadjusted differences S{(p<%)[ 审核定稿和最后审查:未经调整的差异 Y0fO.k#C^ \pD=Lv9 ie~fQ!rf 6. Reporting [H:GKhPC` 报告 :Ip:sRz 学会计论坛bbs.xuekuaiji.com MAD}Tv\S7 Appendix xgT~b9 附录 Ao,!z Audit procedure -0VA!3l 审计程序 5H :~6z