1. Assurance engagements and external audit
保证约定和外部审计 :
Ot\l KE16BjX@ Materiality, true and fair presentation, reasonable assurance _ZD)#? 物质性,真实公平的描述,合理的保证 rem&F'x0V $}OU~d1q Appointment, removal and resignation of auditors Q_6./.GQ
审计人员的的任命、免职和辞职 BaiC;&(
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-G Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \p@,+ -gX 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 h:# R`ZU'| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .K}u`v T 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 G+b $WQn2t >}u?{_s *0 Engagement letter 6l [TQ 约定书(委托书) V>A@Sw \D, 0 2. Planning and risk assessment C+r--"Z 规划和风险评估 +2B{"Czm ;csAhkf:S General principles YcRjbF,|6 一般原则 m]N4.J ^67P(h Plan and perform audits with an attitude of professional skepticism 1oj7R7 持专业的怀疑态度计划和执行审计工作 Ax0u \(p<^ >V87#E Audit risks = inherent risk ×control risk ×detection risk jDgiH} 审计风险=内在风险×控制风险×检查风险 $./JA)` [JMz~~F Risk-based approach l%fnGe` _ 基于风险的办法 0gO2^m)W =#T6,[5
Understanding the entity and knowledge of the business $hndb+6q 了解商业的实质和知识 &sJpn*W TDtk'=; Assessing the risks of material misstatement and fraud bU2)pD!N 评估材料错报和舞弊的风险 <LZvG IMl F2oY_mA
Materiality (level), tolerable error ?)4|WN|c_ 重要性(级别),可容忍误差 z~o%U&DO} 9<[RXY Analytical procedures 4^70r9hV9 分析程序 Gu*;z% b2 l+R-lsj Planning an audit 3{d1Jk/S 规划审计工作 X_Y$-I$qd )d
C%g=dtc Audit documentation: working papers 09|d< 审计文件:工作底稿 r1ctW#\~8 L-@j9hU{ The work of others b0LQ
$XM>8 其他机构的文件 :$/lGIz >?U(w< Rely on the work of experts Rc?wIL) 依靠专家的工作 1#]tCi` i7e{REBXb Rely on the work of internal audit /o8`I
m 依靠内部审计工作 jh\q2E~,` 3iH!;`i 3. Internal control \e'>$8%T 内部控制 ,589/xTA@ GE~mu76% The evaluation of internal control systems h5Qxa$Oq 对内部控制系统的评估 Z9=Cw0( w? x*BfR
j Tests of control "-v9V7KCM 控制测试 {l *ps-fi j]Rl1~+M Substantive procedures (time, nature, extent) f_D1zU^ 实质性程序(时间,性质,程度) *|euC"5c ET=q
1t8 Transaction cycles: revenue, purchases, inventory, etc. M9bb,`X>Q 交易周期:收入,采购,库存等。 w`>xK
sKW> @f*/V e0. 6G@_!i*2F 4.Audit evidence 7zR7v 审计证据 \vFkhm eg?vYW Obtain sufficient, appropriate audit evidence r
^*,eF 获取足够、适当的审计证据 ]>R`]U9*O g[H7. Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?>RJ8\Sj 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 [uAfE3 iKp4@6an The audit of specific items 7F|T5[*l 审计的具体项目 r(cS{oni 3@ay9!Xq Receivables: confirmation
Z33wA?9 应收帐款:确认 Q*mPU=< P-^Z7^o-bX Inventory: counting, cut-off, confirmation of inventory held by third parties fKrOz!b 存货:数量,减值,第三方持有存货的确认 ##k=='dR
dVO|q9 / Payables: supplier statement reconciliation, confirmation x:sTE u@ 应付帐款:供应商的申明一致,确认 S'6(&"XCH ?1OS%RBF Bank and cash: bank confirmation oB_{xu$6| 银行存款和现金:银行的确认 J]N-^ld\\ U6.$F#n Auditing sampling TmzEZ<} &7 审计抽样 k*z)AR 8uT@$./
5.Review
Vs{|:L+ 复核 RMLs(?e *QAK9mc Subsequent events \:-; { 随后发生的事件 n~K_| i/)Uj-*G) -fG;`N5U -I4@` V ^P&y9dC. Going concern q'K=Ly+ 持续关注 tgg*6lc h7*fjw-Xz[ Management representations Eer rIV 与管理层的交涉沟通 =P0~=UP <5C3c&sds Audit finalization and the final review: unadjusted differences 9O@eJ$ 审核定稿和最后审查:未经调整的差异 EVRg/{X ]'T-6 'H*S-d6V 6. Reporting q1NAKcA<U 报告 K[T?--H 学会计论坛bbs.xuekuaiji.com NbG3^( Appendix Y}nE/bmx&9 附录 `;QpPSw + Audit procedure X<Vko^vlj 审计程序 ZIpL4y
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