1. Assurance engagements and external audit
保证约定和外部审计 .T#y N\S1 *O(/UVuD\ Materiality, true and fair presentation, reasonable assurance 9I`Mm}v@ 物质性,真实公平的描述,合理的保证 s3MM
ICRT. zJG x5JC Appointment, removal and resignation of auditors &J6o$i 审计人员的的任命、免职和辞职 5O;a/q8" BDRYip[Sa Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |g?/~%7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 rB.=f[aX[ ~`G;=ITo Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior YmO"EWb 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 68'-1} E1l\~%A Engagement letter rx}ujjx 约定书(委托书) ga{25q}" }QWTPRn 2. Planning and risk assessment L!8 -:)0b 规划和风险评估 7kX7\[zN }> !"SU:d General principles zgq_0w~X 一般原则 8CnI%_Su 7+D'W7Yx Plan and perform audits with an attitude of professional skepticism (
Qx-KRH 持专业的怀疑态度计划和执行审计工作 5|6z1{g8 48~m=mI Audit risks = inherent risk ×control risk ×detection risk {x&jh|f`g 审计风险=内在风险×控制风险×检查风险 7uv/@(J"$
0'\FrG Risk-based approach _ntW}})K 基于风险的办法 *xv/b= NqQ(X'W7 Understanding the entity and knowledge of the business CQ8o9A/ 了解商业的实质和知识 5QL9w3L MOqA$b Assessing the risks of material misstatement and fraud M|Dwk3# 评估材料错报和舞弊的风险 $^NWzc AG$-U2ap Materiality (level), tolerable error S\
v&{ 重要性(级别),可容忍误差 +4:+qGAJ{ F;MT4*4 Analytical procedures j0pvLZjM 分析程序 *nsnX/e(- 2LxVt@_R!% Planning an audit tZNad 规划审计工作 2,XqslB) 7u`}t83a Audit documentation: working papers ~\)&{' 审计文件:工作底稿 u6qi -YRL>]1 The work of others :WfB!4%! 其他机构的文件 { ck Y8`))MeD Rely on the work of experts J%Z)# 依靠专家的工作 ^zWO[$n}tP 7ck0S+N'b Rely on the work of internal audit e}Af"LI 依靠内部审计工作 >nIcFm |Z7bd^ 3. Internal control [^(R1K 内部控制 vn%U;} 9Pob|UA The evaluation of internal control systems <k-@R!K~JC 对内部控制系统的评估 rCSG@D. <0Egkz3s Tests of control }'.Sn{OWf 控制测试 -{:LxE _[OEE<(
Substantive procedures (time, nature, extent) 6dS1\Y 实质性程序(时间,性质,程度) ,~N+?k_ | 7'yk__m Transaction cycles: revenue, purchases, inventory, etc. Lx:9@3'7' 交易周期:收入,采购,库存等。 f\F_?s)_y 6m{$rBR }rMpp[ 4.Audit evidence dT@SO 审计证据 Zz)oMw f/[?5M[ Obtain sufficient, appropriate audit evidence i8[Y{a* 获取足够、适当的审计证据 k89gJ5B$ p4t!T=o/ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |7Xpb
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 `1d`9AS2g ]BQWA The audit of specific items zR JKIm 审计的具体项目 hIO4%RQj_ U` nS` p Receivables: confirmation &CeF^ 应收帐款:确认 K9N0kBJ0< q;a*gqt Inventory: counting, cut-off, confirmation of inventory held by third parties X @jYQ. 存货:数量,减值,第三方持有存货的确认 8.%a"sxr "1`i]Y\
' Payables: supplier statement reconciliation, confirmation ,Qi|g'a 应付帐款:供应商的申明一致,确认 I'%H:53^0 :-WCW);N Bank and cash: bank confirmation vb ^!( 银行存款和现金:银行的确认 e}O -I m6Cd^'J9^ Auditing sampling |XdrO 审计抽样 xEZVsz b;;Kxi:7$} 5.Review
19-yM`O 复核 A&lgiR*ObT 09;'z Subsequent events j!_^5d#d 随后发生的事件 K\E]X\: D*r Zaqy [BR}4(7 bvu<IXX=2 |`;1p@w" Going concern :2Rci`lp 持续关注 ?O>JtEz~lQ rMg{j
gD Management representations mhkAI@)> 与管理层的交涉沟通 =qR7-Q8B % m5 ^p Audit finalization and the final review: unadjusted differences +?txGHQq 审核定稿和最后审查:未经调整的差异 ,lS-;. ?gMrcc/{ 3)Awj++ 6. Reporting +:Q/<^Z 报告 5b4V/d*
' 学会计论坛bbs.xuekuaiji.com Sq8Q* Appendix G@<lwnvD*J 附录 XoQk'7"f Audit procedure Vh9s.=*P@ 审计程序 /?-p^6U