1. Assurance engagements and external audit
保证约定和外部审计 dp DPSI * ,#SwZ Materiality, true and fair presentation, reasonable assurance %
db 物质性,真实公平的描述,合理的保证 '}BYMEd/m% rMEM$1vPU Appointment, removal and resignation of auditors z=1N}l~|* 审计人员的的任命、免职和辞职 '?)<e^ "p\5:< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _A]=45cn
~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 M>g%
wg7Ah TKs l.| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior R.P|gk 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 .hVB)@
/ e.VR9O]G Engagement letter `*-rz<G 约定书(委托书) gPqdl6#c
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2. Planning and risk assessment h"ZR`?h 规划和风险评估 Mp,aQ0bNS =+ALh- General principles >& `;@ZOH 一般原则 !5* S\<nCkE^ Plan and perform audits with an attitude of professional skepticism T7#}&> 持专业的怀疑态度计划和执行审计工作 wzf%~ats 2qpUUo f Audit risks = inherent risk ×control risk ×detection risk n}L
Jt 审计风险=内在风险×控制风险×检查风险 k.<OO hZwJ@ Vm# Risk-based approach aaRc?b'/ 基于风险的办法 <:ptNGR khe.+Qfgj Understanding the entity and knowledge of the business 5
-2#H?:U 了解商业的实质和知识 pK
NrEq x.kIzI5 Assessing the risks of material misstatement and fraud %Fp1c K 评估材料错报和舞弊的风险 s~>0<3{5 :F`"CR^, Materiality (level), tolerable error IrMxdF~c 重要性(级别),可容忍误差 G7SmlFn? k@}g?X`8 Analytical procedures w{89@ XRC 分析程序 Y>J u$i T%O2=h\} E Planning an audit hOj(*7__ 规划审计工作 'y%*W:O y#v<V1b] Audit documentation: working papers ;Z!x\{-L 审计文件:工作底稿 ^^(!>n6r^ we&D"V The work of others )SzgMbF6 其他机构的文件 8fWk C<f} > JP}OS Rely on the work of experts 0 HPqoen$ 依靠专家的工作 Ye]-RN/W rcUJOI Rely on the work of internal audit vocWV/
依靠内部审计工作 cxz\1Vphd p5`={'>- 3. Internal control 7p_B?r 内部控制
s`I]>e 1<F6{?,z The evaluation of internal control systems -jk-ve 对内部控制系统的评估 Dks"(0g :rSCoi>K Tests of control Z3 O_K 控制测试 YckLz01jh ;.{J>Q/U, Substantive procedures (time, nature, extent) CfEACH4_ 实质性程序(时间,性质,程度) XCj8QM.o NudY9~ Transaction cycles: revenue, purchases, inventory, etc. >)6k)$x%% 交易周期:收入,采购,库存等。 JmF:8Q3H H8V@KB }9~U5UXWU 4.Audit evidence -9;XNp 审计证据 E~
+g6YlT b^R_8x Obtain sufficient, appropriate audit evidence Dio)orc 获取足够、适当的审计证据 (w1$m8`= j^m x , Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {y`n_ 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 MuF{STE>-> Xk`' m[ The audit of specific items a[ yyEgm2 审计的具体项目 B3Da w/G v,Uu)Z
Receivables: confirmation D_M73s!U 应收帐款:确认 j2s{rQQ UId?a}J Inventory: counting, cut-off, confirmation of inventory held by third parties "@UyUL 存货:数量,减值,第三方持有存货的确认 '.*`PN5mDq O"9Or3w Payables: supplier statement reconciliation, confirmation KJi8LM 应付帐款:供应商的申明一致,确认 .f9&.H# 'Esz#@R Bank and cash: bank confirmation ( 9(NP_s 银行存款和现金:银行的确认 md;jj^8zj (05a9 Auditing sampling u?SxaGEa 审计抽样 @umn[J#* `{H!V~42 5.Review
nG~^-c+ 复核 O
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Subsequent events OZ4% 6/ 随后发生的事件 2#X>^LH IHwoG(A~< o?5;l`.L} thSXri?kl
.5!Q( Going concern C4K"eX,K 持续关注 C}]143a/Q ~\u~>mtchu Management representations ^K0oJg.E 与管理层的交涉沟通 o3Z<tI8-V Lklb Audit finalization and the final review: unadjusted differences R=
.U bY 审核定稿和最后审查:未经调整的差异 og`g]Z<I "ZP)[ [Rd
[<.dOe7| 6. Reporting 7T?T0x3> 报告 /X;!
F> 学会计论坛bbs.xuekuaiji.com Ygc.0VKMR Appendix ~ep^S^V+ 附录 ?i$MinK Audit procedure Sr+ & 审计程序 2#@-t{\3-p