1. Assurance engagements and external audit
保证约定和外部审计 8K qv)FjB
'*pq@|q;t Materiality, true and fair presentation, reasonable assurance P*}Oi7Z 物质性,真实公平的描述,合理的保证 lL?;?V~ D 6(w}W Appointment, removal and resignation of auditors &lD4-_2J 审计人员的的任命、免职和辞职 O/-xkzR* OS3J,f}<= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9QpKB
c 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4CDmq[AVS[ |YH1q1l Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V!oyC$eV 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 EV9m\'=j dM
QnN[d6 Engagement letter X:DHz0S 约定书(委托书) A2B&X}K|U %K zURv
2. Planning and risk assessment E*kS{2NAq 规划和风险评估 a+Q)~13 X/@Gx 4 General principles hM;E UWv 一般原则 I%%$O'S U-k6ZV3&8 Plan and perform audits with an attitude of professional skepticism !a0HF p$9 持专业的怀疑态度计划和执行审计工作 8gZ5D Dhq7qz Audit risks = inherent risk ×control risk ×detection risk >
vgqf>)kk 审计风险=内在风险×控制风险×检查风险 9AS,-5;XQ X'0A"9 Risk-based approach <Wl!
Qog' 基于风险的办法 Blu^\:?#z- LG;xZQx' Understanding the entity and knowledge of the business h.DQ6!?;s 了解商业的实质和知识 1aSuRa #ujcT%1G Assessing the risks of material misstatement and fraud fz:F*zT1 评估材料错报和舞弊的风险 ek.L(n,J| 1 }:k w Materiality (level), tolerable error sO6+L
#! 重要性(级别),可容忍误差 k%hif8y 9!o:)99U Analytical procedures Am-JB 分析程序 F7mzBrz 1y>P<[ Planning an audit %e3lb<sv6 规划审计工作 Wkf)4! a-hF/~84S: Audit documentation: working papers ~jJu*s$? 审计文件:工作底稿 }Za[<t BWS w^dB1Y7c(W The work of others R_/T bz 其他机构的文件 J`\%'pEn 4/HyO\?z5 Rely on the work of experts .NZ_dz$c 依靠专家的工作 D`Fl*Wc4H r0_3 `;H Rely on the work of internal audit W/fM0=! 依靠内部审计工作 d!,V"*S N@*v'MEko% 3. Internal control TMGZHOAt 内部控制 wN;o++6V ^M8\ 3G The evaluation of internal control systems IA''-
+9 对内部控制系统的评估 D_'Zucq aY6]NpT Tests of control oU67<jq 控制测试 DLf6D |" {n{
j*+ Substantive procedures (time, nature, extent) AM,@BnEcuT 实质性程序(时间,性质,程度) OfIml. C#;}U51:t Transaction cycles: revenue, purchases, inventory, etc. GN(PH/fO9 交易周期:收入,采购,库存等。 ln9U>*< I 8e{%PK ar R)]gk
7 4.Audit evidence vcqL 审计证据 c[ga@Vy R$wo{{KX Obtain sufficient, appropriate audit evidence .DIHd/wA 获取足够、适当的审计证据 V&[|%jm& o)sr
E5 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations q^k6.5*" 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 0lY.z$V %5$yz| : The audit of specific items *=)%T(^ 审计的具体项目 ga0W;Vq&X 3<#4 Receivables: confirmation [Nsv]Yz 应收帐款:确认 #*XuU8q? `G6Nk@9. Inventory: counting, cut-off, confirmation of inventory held by third parties Ez+.tbEA, 存货:数量,减值,第三方持有存货的确认 pb6z)8 n*hHqZl Payables: supplier statement reconciliation, confirmation xLX:>64'o> 应付帐款:供应商的申明一致,确认 <LH(
> m'@NF--#Oq Bank and cash: bank confirmation ,accw}G 银行存款和现金:银行的确认 D'c,z[ JM@MNS_||( Auditing sampling 6xvy hg#B 审计抽样 _.yBX\tf[ x)5#*Q 5.Review
NDm3kMa 复核 WR%x4\,d# V1,O7m+F2 Subsequent events c5nl!0XX 随后发生的事件 tFO86 !ln +)dQd T0Fq Si.3Je[q WfL5.& xOp8[6Ga' Going concern BMgiXdv.B 持续关注 cEhwv0f!qS 0_J<=T?\"s Management representations Yx>=(B 与管理层的交涉沟通 mtOCk 5E IJhJfr0)Oo Audit finalization and the final review: unadjusted differences 2*ZB[5_V 审核定稿和最后审查:未经调整的差异 Kp!sn,: 7?Q<kB=f gR
)xw)! 6. Reporting ]9pK^< 报告 5~5d%C^3k 学会计论坛bbs.xuekuaiji.com =I-SQI8 Appendix UMuRB>ey 附录 >T'^&l(: Audit procedure n3da@ClBt 审计程序 ]hJ#%1