1. Assurance engagements and external audit
保证约定和外部审计 _rU%DL? oX
#WT Materiality, true and fair presentation, reasonable assurance chF@',9t 物质性,真实公平的描述,合理的保证 |kXx9vGq@ E 'O[E= Appointment, removal and resignation of auditors k6?;D_dm 审计人员的的任命、免职和辞职 ?|;q=p`t- }[gk
9uM_7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion q/lQEfR 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?\.aq
p1B Z.DO 2=+= Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {5,
]7 =] 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 }; ;Thfd 5m]N%{<jAB Engagement letter C6T?D5 约定书(委托书) ZcLW8L (6Tvu5*4U 2. Planning and risk assessment E kv
Tl- 规划和风险评估 ,p\:Z3{ZH [,)G\ General principles C@3`n;yZ= 一般原则 mhDC1lXF 34gC[G= Plan and perform audits with an attitude of professional skepticism /eO:1c
持专业的怀疑态度计划和执行审计工作 zG. \xmp W#.+C6/ Audit risks = inherent risk ×control risk ×detection risk %qYiE!%
& 审计风险=内在风险×控制风险×检查风险 5u89?-UD KW1b #g%Z Risk-based approach f"}g5eg+ 基于风险的办法 ~
>"m`Q&[ 'fIoN% Understanding the entity and knowledge of the business +M=`3jioL 了解商业的实质和知识 O DO'!T- ^.HvuG},O Assessing the risks of material misstatement and fraud 6B=: P3Y 评估材料错报和舞弊的风险 nR(v~_y[V s1GR!*z> Materiality (level), tolerable error L]kd.JJvy 重要性(级别),可容忍误差 \Qvo
L lPaTkZw Analytical procedures fR$_=WWN>h 分析程序 f)x(sk {gkzo3 Planning an audit d^(7\lw
| 规划审计工作
<9bfX 91 [^S(SPL Audit documentation: working papers Rl/5eE8 审计文件:工作底稿 /
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} The work of others qC x|}5: 其他机构的文件 K8bKTG \ b
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Rely on the work of experts rLpfybu 依靠专家的工作 4Y5lP00!} |W#(+m Rely on the work of internal audit xMs!FMn
[ 依靠内部审计工作 L}a-c(G+8
-k8<LR3 3. Internal control {)jTq?? 内部控制 QJ,[K_ C==yl"w The evaluation of internal control systems \}Al85 对内部控制系统的评估 L
s`[7w [o"<DP6w Tests of control M
'#a.z% 控制测试 1PB"1.wnd #PkZi(k
hv Substantive procedures (time, nature, extent) jP{&U&!i 实质性程序(时间,性质,程度) l@)`Q x fa- Transaction cycles: revenue, purchases, inventory, etc. D){my_
/ 交易周期:收入,采购,库存等。 5MCnGg@ 0MI4"< 21$E.x 6 4.Audit evidence <I#nwoHN 审计证据 ZfMs6`Wv
1 vc0LV'lmg Obtain sufficient, appropriate audit evidence 4iI4+ 获取足够、适当的审计证据 V1&qgAy~ \(A
A|; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
&,l(2z[ 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 Rb!y(&>v \$4 [qG= The audit of specific items bu9.HvT' 审计的具体项目 3_ly"\I\ fDwK5? Receivables: confirmation 7 x'2 应收帐款:确认 )dd1B>ej] jF}-dfe Inventory: counting, cut-off, confirmation of inventory held by third parties 6CCm1F{` 存货:数量,减值,第三方持有存货的确认 M#_|WL~ H76iBJ66 Payables: supplier statement reconciliation, confirmation Z)}UCi+/". 应付帐款:供应商的申明一致,确认 eaC%&k ]rG/?1'^i Bank and cash: bank confirmation b'W.l1]<- 银行存款和现金:银行的确认 *`q?`#1&&. k8?G%/TD Auditing sampling {Q}F.0Q 审计抽样 !:PiQ19
'u i! x>)E 5.Review
gYCr,-_i 复核 )n]"~I^ >J5C .hx Subsequent events (3"N~\9m 随后发生的事件 s+?2oPa o_1N "o% VV{>Kq+&,v %q}[ZD/HD ?-zuy
US Going concern En:>c 持续关注 RG*Vdom !E_Zh*lgm Management representations ;=7K*npT 与管理层的交涉沟通 @c-
-V4%f{9T3 Audit finalization and the final review: unadjusted differences '4nJ*Xa 审核定稿和最后审查:未经调整的差异 xeL"FzF:V |his8\C+x ruQt0q,W3% 6. Reporting W#%s0EN<_ 报告 >.6|\{*sG 学会计论坛bbs.xuekuaiji.com -72EXO=| Appendix TF%Xb>jy[ 附录 LFI#wGhXVk Audit procedure 5f{P% x( 审计程序 6Cz
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