1. Assurance engagements and external audit
保证约定和外部审计 |em_l$oGc u<\Sf" fs Materiality, true and fair presentation, reasonable assurance =?
M{B1;H 物质性,真实公平的描述,合理的保证 w$qdV,s 7 ;Uypv|xX Appointment, removal and resignation of auditors lE bV)&' 审计人员的的任命、免职和辞职 nwJub$5 rb.:(d)T Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion G`v(4`tA 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2j^8{Agz ~!fOl)F Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *6(/5V 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 z4[8*} <7%#RJw e Engagement letter /u"K`y/*j\ 约定书(委托书) d~CZ9h &
@$ D( 2. Planning and risk assessment 30cb+)h( 规划和风险评估 *%]&5
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H General principles aH$DEs 一般原则 )"bP]t^_ 78'3&,+si Plan and perform audits with an attitude of professional skepticism xCU
pMB7 持专业的怀疑态度计划和执行审计工作 Wh?3vZ^ e>HdJ"S` Audit risks = inherent risk ×control risk ×detection risk b
9l%5a 审计风险=内在风险×控制风险×检查风险 )k 6z v00w
GOpW Risk-based approach ynq^ztBVe 基于风险的办法 0@jhNtL a[BIY&/Q Understanding the entity and knowledge of the business #
i|pi'Ij 了解商业的实质和知识 ;`Wh^Qgi vcp[$-$QGJ Assessing the risks of material misstatement and fraud C/z 0/mk 评估材料错报和舞弊的风险 8Vm)jnM ?h-:,icR Materiality (level), tolerable error @3Mp>u/ 重要性(级别),可容忍误差 RZ9chTX/ 2$>
<rB Analytical procedures pTcN8E&Unz 分析程序 \4 hB1- y}>bJ: Planning an audit X|pOw," 规划审计工作 Ix+\oq,O ";/,FUJJ Audit documentation: working papers {r[g.@ 审计文件:工作底稿 `yua?n >KCnmi The work of others dj:6c@n 其他机构的文件 uRRp8hht iFB {a?BE Rely on the work of experts w;DRC5V> 依靠专家的工作 iJEKLv 2)R*d Rely on the work of internal audit OR-fC 依靠内部审计工作 ,=t}|!jx 4wx_@8 3. Internal control :LMLY<8>9 内部控制 #s]` jdc =7%c*O < The evaluation of internal control systems hT$/ B| 对内部控制系统的评估 LLW\1 cxi Jbqm?Fy4X Tests of control ^yVKW5x 控制测试 K Fn[ eQ eucmQd{ Substantive procedures (time, nature, extent) 3q$"`w 实质性程序(时间,性质,程度) Hyz:i)2 @xPWR=Lb Transaction cycles: revenue, purchases, inventory, etc. UNKr
FYl 交易周期:收入,采购,库存等。 ~BD 80s:f CUZ
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o"e]9{+< 4.Audit evidence }E](NvCq 审计证据 tG(!d$^ T!Eyq,] Obtain sufficient, appropriate audit evidence ,7w[r<7 获取足够、适当的审计证据 ^,N=GZRWW yM*f}S/
( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -_
"6jU 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 <gbm
1iEe 2<8JY4]!] The audit of specific items u40<>A 审计的具体项目 7!%xJ! _ -C{:rV Receivables: confirmation :7jDgqn^|i 应收帐款:确认 a+ lGN Avn)%9 Inventory: counting, cut-off, confirmation of inventory held by third parties 1|/]bffg!c 存货:数量,减值,第三方持有存货的确认 "jMSF@lr
Oa/# 2C~ Payables: supplier statement reconciliation, confirmation z)U/bjf 应付帐款:供应商的申明一致,确认 uQ'Izdm &3%V%_ Bank and cash: bank confirmation ftwn<B 银行存款和现金:银行的确认 QO(P_az3mg S[5e,Ew Auditing sampling i*ErxWzu 审计抽样 G[M{TS3&Ds y?@(%PTp 5.Review
Rx%SeM2 复核 t}q\. KBkS>0;X Subsequent events >,)tRQS 随后发生的事件 l.`f^K=8 eY#_!{*Wn Hklgf X|Z2"*;b` p`2w\P3;) Going concern ^L"ENsOs 持续关注 S1D=' k] u[G`_Y{=EM Management representations 6A,-?W'\ 与管理层的交涉沟通 GFppcL@a }SZU'lYHoM Audit finalization and the final review: unadjusted differences "0]s|ys6< 审核定稿和最后审查:未经调整的差异 40)Ti ~s4o1^6L b!3Y<D* 6. Reporting P!K;`4Ika 报告 ZI/Ia$O 学会计论坛bbs.xuekuaiji.com n+9rx]W, Appendix IMtfi(Y%F 附录 1DT}_0{0Q Audit procedure bL9vjD'} 审计程序 0G}]d17ho