1. Assurance engagements and external audit
保证约定和外部审计 Wi ]Mp7
b z;`o>Ja2 Materiality, true and fair presentation, reasonable assurance pcIJija: 物质性,真实公平的描述,合理的保证 6u^MfOc i_8q!CL@{ Appointment, removal and resignation of auditors xJ H]>#XJ 审计人员的的任命、免职和辞职 9qxB/5d_ 2OFrv=F Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion dX|(n.} 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 L ;5uB2 !uoU 8Ki9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~*R"WiDtI 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 ta\AiHm GQ~wx1jj1 Engagement letter V~p/P 约定书(委托书) _IiT
B 9fR`un)f} 2. Planning and risk assessment Stqlp<xy 规划和风险评估
)z# p<IMWe'tP General principles J*s!(J |Q 一般原则 )Cl!, m)~ f,{O%*PUA Plan and perform audits with an attitude of professional skepticism ``bIqY 持专业的怀疑态度计划和执行审计工作 e\%emp-> m":lKXpQ Audit risks = inherent risk ×control risk ×detection risk luD.3&0n 审计风险=内在风险×控制风险×检查风险 0 =#)-n Ng=XH"ce~ Risk-based approach J
WaI[n} 基于风险的办法 (bnyT?p% hd*bPj; Understanding the entity and knowledge of the business K4938
v 了解商业的实质和知识 8,Iil:w ht _fbh(l Assessing the risks of material misstatement and fraud 3B| ?{U~ 评估材料错报和舞弊的风险 mD@#,B7A yxq+<A4,a Materiality (level), tolerable error 2L}F=$zz 重要性(级别),可容忍误差 =@w,
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Analytical procedures oGz-lO{lt 分析程序 LPr34BK Z9rmlVU6! Planning an audit y>}dKbCN 规划审计工作 %\OG#36 xW92ZuzSH Audit documentation: working papers o'nju.' 审计文件:工作底稿
O_@ O/EI8Qvm The work of others U1zcJl^ 其他机构的文件 2S'{$m)
yu8xTh$: Rely on the work of experts I75>$"$< 依靠专家的工作 .ET@J`"M (80 Tbi~+ Rely on the work of internal audit CMk0(sztU_ 依靠内部审计工作 Th&-n%r9K *xY}?vSs 3. Internal control s~OGlPK 内部控制 ux-puG 3|1ug92
The evaluation of internal control systems iDp'M`(6h 对内部控制系统的评估 yU"pU>fV@ 9X<o8^V Tests of control 8^bc4(H 控制测试 9C;Hm>WEpP 1+`Bli]dE Substantive procedures (time, nature, extent) <\i}zoPO 实质性程序(时间,性质,程度) Zx&gr|)} AUCk] Transaction cycles: revenue, purchases, inventory, etc. H(}Jt!/: 交易周期:收入,采购,库存等。 ? [~ "$ M[aF3bbN }O=QXIF5 4.Audit evidence "`Y.N$M`k 审计证据 _^{!`*S Nr2
4Rv Obtain sufficient, appropriate audit evidence _
U/[n\oC 获取足够、适当的审计证据 HR0t[* &OpGcbf1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @KtQ~D 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 3=r#=u5z (N63k1M The audit of specific items *=
+m;%]_ 审计的具体项目 $"VgNynq sfLH[Q? Receivables: confirmation i7@qfe$fR 应收帐款:确认 Mlr]-Gu5Z
r?^[o Inventory: counting, cut-off, confirmation of inventory held by third parties gWlv;oq 存货:数量,减值,第三方持有存货的确认 mc{gcZIm qIm?F>>@ Payables: supplier statement reconciliation, confirmation XQI.z7F 应付帐款:供应商的申明一致,确认 '<(S*&s / {|<3CEe Bank and cash: bank confirmation R4xoc;b 银行存款和现金:银行的确认 \?n4d#=$o J$Huzs# Auditing sampling y]1:IJL2; 审计抽样 CHeU`!: vkFfHzR$ 5.Review
Z^P]-CB|6A 复核
",U>;` SkGh@\ Subsequent events RL0#WBR 随后发生的事件 y,I ?3p|S g[Tl#X7F &.1F\/]k (``EBEn >0#WkmRY Going concern o;.6Y `-fJ 持续关注 y^M~zOe l`#XB:#U Management representations F%Te0l 与管理层的交涉沟通 RPb/U8 NF/@'QRT Audit finalization and the final review: unadjusted differences f>g<:.k* 审核定稿和最后审查:未经调整的差异 MjGeH>
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';~@IBf #2N']VP 6. Reporting kpxWi=y 报告 6[q<%wA 学会计论坛bbs.xuekuaiji.com >]6inS9 Appendix 0RaE!4)!; 附录 C~C}b Audit procedure u!NY@$Wc 审计程序 <2{CR0]u