1. Assurance engagements and external audit
保证约定和外部审计 eVl'\aUd wIf
{6z{ Materiality, true and fair presentation, reasonable assurance n$:IVX"2b 物质性,真实公平的描述,合理的保证 "Y=+Ls(3o( ;;)`c/$ Appointment, removal and resignation of auditors DSxUdEK6 审计人员的的任命、免职和辞职 '>(.%@ b5:op@V Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion DKmZ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :L
3&FA dC1V-x10ju Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior c={Ft*N 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 ; <Km3 5TUNX^AW Engagement letter b|5w]<?' 约定书(委托书) U,Mx@KdV T%R:NQf 2. Planning and risk assessment z5]bia, 规划和风险评估 *U#m+@\0 _P?\.W@ General principles tMj1~
R 一般原则 PNeh#PI6) ]h9!ei
[ Plan and perform audits with an attitude of professional skepticism ~LQ[4h<J ! 持专业的怀疑态度计划和执行审计工作 i5F:r| 3CE[( Audit risks = inherent risk ×control risk ×detection risk N:"C+a( 审计风险=内在风险×控制风险×检查风险 },[;O^Do^{ *Ul*%!
?D Risk-based approach n,O5".aa< 基于风险的办法 4ujvD ^ rx :z#"?I Understanding the entity and knowledge of the business 5HS~op2n/ 了解商业的实质和知识 0D~ C
5}/4 /hv#CB>1x Assessing the risks of material misstatement and fraud ~svO*o Wa 评估材料错报和舞弊的风险 5y4u5Tm-% E
i({`^ Materiality (level), tolerable error Pgp {$ID 重要性(级别),可容忍误差 AD('=g J V^il$' Analytical procedures i.1U|Pi 分析程序 pe&UQ C^ !8tS|C#2 Planning an audit
a1N!mQ^ 规划审计工作 nF)uTk ;pRcVL_4 Audit documentation: working papers 4O{Avt7C 审计文件:工作底稿 YH:8<O,{- #:ns64| The work of others ;\%sEcpT 其他机构的文件 jQj,q{eA iz]rFNR Rely on the work of experts P(omfD4 依靠专家的工作 Z%gx%$ q\9d6u=Gm Rely on the work of internal audit AN9[G 依靠内部审计工作 R
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- 3. Internal control }l
Z> 内部控制 T,JA#Rk|1N g\M5:Qm
The evaluation of internal control systems \.s`n2.w 对内部控制系统的评估 w36(p{#vp ZYtiMBJ Tests of control uL?vG6% ^1 控制测试 G{
mC7@ J7i+c];!< Substantive procedures (time, nature, extent) v
i {uy 实质性程序(时间,性质,程度) 19d6]pJ5 q9}
m!*8e Transaction cycles: revenue, purchases, inventory, etc. v@u<Ww;=@ 交易周期:收入,采购,库存等。 $R^lo$( yqSY9EX7 I+,SZ]n 4.Audit evidence }C(5 -7 审计证据 0-2"FdeQU Qu~*46?0 Obtain sufficient, appropriate audit evidence b7h+?!H]R 获取足够、适当的审计证据 d34Y'r _dU P7H ( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5JFV%odo 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 S_8r\B[>P 7!2
HNg The audit of specific items =l`OHTg 审计的具体项目 [N|xzMe Dl;d33
Receivables: confirmation Q;26V4 应收帐款:确认 C}CKnkMMD yBn_Kd Inventory: counting, cut-off, confirmation of inventory held by third parties F!8=FTb 存货:数量,减值,第三方持有存货的确认 :):zNn_>` %<}=xJf>1 Payables: supplier statement reconciliation, confirmation [BXyi
应付帐款:供应商的申明一致,确认 g#W_S? *_)E6Y?9 Bank and cash: bank confirmation mtw9AoO 银行存款和现金:银行的确认
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mcz(56 Auditing sampling *W^=XbG 审计抽样 D@vMAW k:P$LzIB 5.Review
Q\#UWsN(T/ 复核 eoJ]4-WFq o'qm82*
= Subsequent events c#\-%h 随后发生的事件 /4C`k=> Bxv8RB #%cR%Z #pu}y,QN$ 7c::Qf[| Going concern }aZrou3E 持续关注 :dDxxrs" aJ2H.
E Management representations /2h][zrZ[. 与管理层的交涉沟通 rl|
Q)A{ P^(.tr3t Audit finalization and the final review: unadjusted differences z~.9@[LG] 审核定稿和最后审查:未经调整的差异 @)z
*BmP od,tfLw4 N5\{yV21", 6. Reporting $-w5o`e 报告 [.U^Wrd 学会计论坛bbs.xuekuaiji.com ;](h2Z`3s Appendix 4e/cqN6 附录 #{w5)|S#JD Audit procedure h[H%:743 审计程序 n2E4!L|q