1. Assurance engagements and external audit
保证约定和外部审计 B A(PWX`H QssU\@/Q Materiality, true and fair presentation, reasonable assurance E\lel4ai 物质性,真实公平的描述,合理的保证 .qGfLvx% h}knn3"S Appointment, removal and resignation of auditors g6p:1;Evf 审计人员的的任命、免职和辞职 y $6~&X /_.1f|{B Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mX&!/U 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 NUp,In_
+xG Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ZtPnHs.x 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 ywj'S7~A *p Q'w Engagement letter WO]9\"|y 约定书(委托书) `_Fxb@"R %=EN 3>, 2. Planning and risk assessment c|KN@)A 规划和风险评估 >3&Oe ~D1&CT#s General principles hF;TX.Y6 一般原则 xq-TT2}<L $9}jU#Z|hd Plan and perform audits with an attitude of professional skepticism lZ>j:/R8^& 持专业的怀疑态度计划和执行审计工作 $l+DkR+ _Z{EO|
L Audit risks = inherent risk ×control risk ×detection risk yHNx,ra 审计风险=内在风险×控制风险×检查风险 vn5O8sD TQ&1!~L* Risk-based approach i4s_:%+ 基于风险的办法 Is1(]^EE* $3c9iVK~_ Understanding the entity and knowledge of the business 9_ru*j\ 了解商业的实质和知识 }K'gjs/N; y 13Y,cz~B Assessing the risks of material misstatement and fraud uZhY)o*]@ 评估材料错报和舞弊的风险 -lqsFa
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UXU> Materiality (level), tolerable error On*pI37(\ 重要性(级别),可容忍误差 }eq*dr1` X4I+ Analytical procedures V(c>1xLlz 分析程序 -J'0qN! S\"#E:A Planning an audit J@l QzRqRb 规划审计工作 .4O~a V AnP3: Audit documentation: working papers $LOwuvu> 审计文件:工作底稿 #_?m.~`g[ TnXx;v The work of others u/ZV35z 其他机构的文件 JcJc&cG $rV4JROb Rely on the work of experts u0{R;) 依靠专家的工作 V7(-<})8 @t{`KB+
^ Rely on the work of internal audit UVlh7w jg 依靠内部审计工作 \S]` { kY, oo-O>M#5 3. Internal control qac8zt#2
C 内部控制 Rx,5?*b$ 0i3Z7l] The evaluation of internal control systems R>T9H0 对内部控制系统的评估 J|=0 :G Ls6C*<8 Tests of control "[
#. 控制测试 KEfwsNSc% !=bGU= ^
Substantive procedures (time, nature, extent) [!ilcHE) 实质性程序(时间,性质,程度) G<M9 6V ?DgeKA"A Transaction cycles: revenue, purchases, inventory, etc. U+-R2w]#q_ 交易周期:收入,采购,库存等。 ;6}> Shs ^d@ME<mb iBh.&K{j 4.Audit evidence S8
k<}5 审计证据 d.xT8l}sS VOGx Obtain sufficient, appropriate audit evidence !x[].Urj 获取足够、适当的审计证据 >J) 9&? \5P 5N]] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /{>_'0 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 1YScZ J;*2[o.N The audit of specific items !S#K6: 审计的具体项目 Av>xgfX kca#ssN Receivables: confirmation &t,"k'p
应收帐款:确认
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r3; Inventory: counting, cut-off, confirmation of inventory held by third parties Jo;&~/V
存货:数量,减值,第三方持有存货的确认 oXk6,b" t(6i4c> Payables: supplier statement reconciliation, confirmation 0cfGI% 应付帐款:供应商的申明一致,确认 An?#B4: 8n2;47 a Bank and cash: bank confirmation {/5aF_0D. 银行存款和现金:银行的确认 T]/> c q6sb;?
I Auditing sampling ;{R;lF, 审计抽样 GZx*A S]+ Vz-q7*o$S 5.Review
9 2D~trn 复核 eYkg4 O' yEh{9S%6p Subsequent events y>h9:q| 随后发生的事件 J2oh#TGp PMbq5 up8d3 5f0g7w =- 74
)G.! Going concern b-<@3N.9] 持续关注 !vK0|eV3 jVoD9H
F/ Management representations "dOQ)<; 与管理层的交涉沟通 pJl/d;Cyrb k}}'
fA Audit finalization and the final review: unadjusted differences Q*'OY~ 审核定稿和最后审查:未经调整的差异 |)&d9|] 1!U:M8T| sc# EL~ 6. Reporting k5Q1.;fW76 报告 ([rSYKpi 学会计论坛bbs.xuekuaiji.com :#n>Q1}x Appendix `@,Vbn^_ 附录 !.pcldx Audit procedure b *0u xvLu 审计程序 `Z{s,!z