1. Assurance engagements and external audit
保证约定和外部审计 9`/ywt3Y 7o+VhW<|5 Materiality, true and fair presentation, reasonable assurance B^/Cx 物质性,真实公平的描述,合理的保证 Q ijO%) q4@+Pi) Appointment, removal and resignation of auditors NI:OL
审计人员的的任命、免职和辞职 R.*
k7-(; [Z'4YXS Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion K4Nz I9@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *S<I!7Q Tf$> ^L Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S=<
]u 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 nWYfe-zQxg v(O@~8(I Engagement letter <.lN'i;( 约定书(委托书) :+^`VLIf |C+
5 2. Planning and risk assessment #Sg
/ 规划和风险评估 \(f82kv vcy+p]6KE- General principles RM2fe
Wm 一般原则 1Ogtzf DT;;4-{ Plan and perform audits with an attitude of professional skepticism S)2 U oj 持专业的怀疑态度计划和执行审计工作 R 'mlKe x _mQ~[}y+? Audit risks = inherent risk ×control risk ×detection risk A-\n"}4 审计风险=内在风险×控制风险×检查风险 9<!??'@f aeLIs SEx Risk-based approach R*dXbI&,e 基于风险的办法 )d
{8Cu6 rA_r$X Understanding the entity and knowledge of the business '+^XL
6$L 了解商业的实质和知识 j\.pS^+ 0B`rTLwB Assessing the risks of material misstatement and fraud ZZ0b!{qj3 评估材料错报和舞弊的风险 {;UBW7{ |])Ko08*tE Materiality (level), tolerable error G
in 重要性(级别),可容忍误差 c3Ig4 n0Y> <C*%N;F5R Analytical procedures ,qgR+]?({ 分析程序 kP~ ;dJD #zd}xla0] Planning an audit g;3<oI/P 规划审计工作 .W-=V zWX c$hoqi |tD Audit documentation: working papers ^dhtc%
W> 审计文件:工作底稿 $/JnYkL{m 97!VH>MX The work of others !.{{QwZ 其他机构的文件 f V/ zgpvI~Ck Rely on the work of experts TU8K\;l] 依靠专家的工作 );F
/P0P 6^p>f:5 Rely on the work of internal audit E[_-s 依靠内部审计工作 2-wvL&pi) I1Gk^wO 3. Internal control CH h6Mnw 内部控制 /0F
<GBQ"v 5th\_n}N2/ The evaluation of internal control systems BA0.B0
+" 对内部控制系统的评估 YC~kq? j~9,Ct Tests of control 5adB5)` 控制测试 fNi_C"< _{?/4ZhA\+ Substantive procedures (time, nature, extent) ?K?v64[ 实质性程序(时间,性质,程度) {7q +3f < 6sRKbp|r7 Transaction cycles: revenue, purchases, inventory, etc. w.0]>/C 交易周期:收入,采购,库存等。 9=^4p=1J [+$o`0q;N? i_;]UvP 4.Audit evidence p>]2o\[" 审计证据 W>7 o
ec (svd~h e2 Obtain sufficient, appropriate audit evidence *(@[E 获取足够、适当的审计证据 s%qK<U4@;Q qg@Wzs7c~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations al\ R(\p| 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 =}AwA5G d~J4&w The audit of specific items {YgB?kt5 审计的具体项目 9L
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*; Receivables: confirmation Aa/lKiiz 应收帐款:确认 ((%g\&D {utIaMb]&v Inventory: counting, cut-off, confirmation of inventory held by third parties KIUa 存货:数量,减值,第三方持有存货的确认 XmoS$/#" KuO5` Payables: supplier statement reconciliation, confirmation W|kKH5E& 应付帐款:供应商的申明一致,确认 nMHs5'_y 4 p(KdYc
Bank and cash: bank confirmation M e 银行存款和现金:银行的确认 N^.!l_ A5ps|zidI Auditing sampling fOyLBixR 审计抽样 VXAgp6 \YBY"J 5.Review
>m{)shBX 复核 V+l>wMeo DNaU
mz Subsequent events =p)Wxk 随后发生的事件 '
RjFWHAp d98ZC+q b1;80P/:D B6b {hsO ewtoAru Going concern hQfxz,X 持续关注 7Jm9,4] )L
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B Management representations 8Mq]
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v 与管理层的交涉沟通 g.N~81A d(L u|/~ Audit finalization and the final review: unadjusted differences b&Sk./
J6 审核定稿和最后审查:未经调整的差异 U>^-Db] (k..ll p~ ?8X+)nU@ 6. Reporting bewi.$E{
报告 F3b[L^Km] 学会计论坛bbs.xuekuaiji.com )*iSN*T8q Appendix /tf}8d 附录 f,Sybf/uHh Audit procedure |:tFQ.Z'2 审计程序 Au,}5=+`P