1. Assurance engagements and external audit
保证约定和外部审计 cA;js;x@ .q;ED`
G Materiality, true and fair presentation, reasonable assurance #^rU x. 物质性,真实公平的描述,合理的保证 AQ{zx1^2>K xxa} YIe8 Appointment, removal and resignation of auditors YaY8 `M{ 审计人员的的任命、免职和辞职 HDIk9WC^ xiM&$<LpR Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion p-$Cs _{Z 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 or_+2aG ZR3nK0 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
%_gho 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 BC/_:n8O 1n%8j*bJq Engagement letter c-CYdi@ 约定书(委托书) c[cAUsk i B|o%_:]+E 2. Planning and risk assessment 7*+TP~WI 规划和风险评估 w+AuMc X
K>&$<5{ General principles G '#41>q+ 一般原则 Y2T$BJJ
>3D7tK( Plan and perform audits with an attitude of professional skepticism 3|kgTB- 持专业的怀疑态度计划和执行审计工作 6s xz_f O/OiQ^T Audit risks = inherent risk ×control risk ×detection risk yA7)Y})> 审计风险=内在风险×控制风险×检查风险 H[Weu raB+,Oi$G Risk-based approach uV]ULm#,i 基于风险的办法 Vk}49O<K/ I6w~H?ul@* Understanding the entity and knowledge of the business K"{HseN{ 了解商业的实质和知识 }e{
qW faJM^ u Assessing the risks of material misstatement and fraud u
Jow7-FD 评估材料错报和舞弊的风险 U;^[$Aq .BZVX=x Materiality (level), tolerable error ?nFO:N< 重要性(级别),可容忍误差 HW_& !ye Z<z;L<tJ 9 Analytical procedures WeT* C 分析程序 RA/EpD:H y?z\L Planning an audit _p}xZD\?, 规划审计工作
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. Audit documentation: working papers <'m6^]: 审计文件:工作底稿 HFtf cCdX0@hY The work of others >Hwc,j
q 其他机构的文件 `y!/F?o+! ;e s^R?z Rely on the work of experts -l*g~7|j 依靠专家的工作 >|udWd^$3 >SI<rR[~% Rely on the work of internal audit B5=($?5^6% 依靠内部审计工作 d#_m.j :BZ0 7`9 3. Internal control q&si% 内部控制 .YcN S% dbF M,"^ The evaluation of internal control systems _
Jc2&(; 对内部控制系统的评估 vK
$^y^ Zz"}Cz:bX Tests of control =,/D/v$m'2 控制测试 ^gR+S T{
Zwm!s Substantive procedures (time, nature, extent) 6`e@$(dfA 实质性程序(时间,性质,程度) #G;X' BN 6Z! y Transaction cycles: revenue, purchases, inventory, etc. }STYG` 交易周期:收入,采购,库存等。 z;3NiY i^2IW&+}e} igkz2S I 4.Audit evidence H%i>L?J2 / 审计证据 b-<HXn_Fd sa#.l% # Obtain sufficient, appropriate audit evidence _j ;3-m 获取足够、适当的审计证据 v,1F--v >mm'-P Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !{%G0(Dv 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ]T<^{jG Qi=*1QAkr The audit of specific items 's%q 审计的具体项目 ygViPz
<J - r#K#v3 Receivables: confirmation H{zPft 应收帐款:确认 *|RS*ABte f(:1yl\a Inventory: counting, cut-off, confirmation of inventory held by third parties :c8^db`" 存货:数量,减值,第三方持有存货的确认 GESXc$E8 f(Hu {c5yV Payables: supplier statement reconciliation, confirmation _<Dt
z 应付帐款:供应商的申明一致,确认 !1:@8q a(x?f
a[D Bank and cash: bank confirmation 'gTmH [be 银行存款和现金:银行的确认 #gv4
^R_e Auditing sampling HnZPw&* 审计抽样 7_)|I?
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q@69q 5.Review
lOerrP6f( 复核
Pl )"u:ytK{ Subsequent events ]0~qi@ 随后发生的事件 |f' 8p8J e!0OW7kV w~@[r4W &8?`< []}N Going concern la,
h 持续关注 |B[eJq iuAq.$oi{ Management representations l)|lTOjb 与管理层的交涉沟通 &3DK^|Lq dOXD{c Audit finalization and the final review: unadjusted differences BQNp$]5s 审核定稿和最后审查:未经调整的差异 77aX-e*=E ZBM!MSf: %$9bce-fcG 6. Reporting e}"wL g] 报告 !nw[ 学会计论坛bbs.xuekuaiji.com -2*>`,Uu Appendix JAP(| 附录 =,:K) Audit procedure nQLs<]h1 审计程序 p\D >z("