1. Assurance engagements and external audit
保证约定和外部审计 5K56!*Y <"&'>?8j Materiality, true and fair presentation, reasonable assurance {_ V0 物质性,真实公平的描述,合理的保证 k1N$+h
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|o Appointment, removal and resignation of auditors =_=*OEgO] 审计人员的的任命、免职和辞职 vahoSc;sw }VRvsZ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ahIE;Y\j' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 k&s; {|! ~a+NJ6e1 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `6w#8} 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 [e"RTTRfZ z-u?s`k** Engagement letter F&@ |M( 约定书(委托书) K84&sSi ()|3
2. Planning and risk assessment 6M><(1fT 规划和风险评估 Rl@$xP [e4![G&y` General principles fGu!M9qN4 一般原则 W,N L*($^ >A jCl Plan and perform audits with an attitude of professional skepticism :1<~}*B@{ 持专业的怀疑态度计划和执行审计工作 c4] u&tvjJ X8 qIia Audit risks = inherent risk ×control risk ×detection risk kojG-M 审计风险=内在风险×控制风险×检查风险 E$S`6+x`:a eqFvrESN~= Risk-based approach %Y',|+Arx 基于风险的办法 6Y?`=kAp CIQwl 6H9 Understanding the entity and knowledge of the business H-&3} 了解商业的实质和知识 %,? vyY W^R'@ Assessing the risks of material misstatement and fraud 8R/
*6S=& 评估材料错报和舞弊的风险 P4%>k6X $%He$t Materiality (level), tolerable error _Y#Bm/* 重要性(级别),可容忍误差 ~%P3Pp zD_HyGf Analytical procedures
iG-N 分析程序 w6U
@tW nLd~2qBuv Planning an audit pG28M]\
规划审计工作 |cu`f{E2] AN10U;p/O Audit documentation: working papers lPS*-p#IZ 审计文件:工作底稿 22vq=RO7Z $c9=mjwH The work of others l\aUresm 其他机构的文件 >EBC 2WJ #JS
`e_3Rr Rely on the work of experts d
Uz<1^L 依靠专家的工作
1ZNNsB eBvW#Hzp Rely on the work of internal audit 5&(3A|P2 依靠内部审计工作 t?.\|2 6+ANAk
3. Internal control )Pa*+ew7 内部控制 0x#E4v(UA 'z](xG< The evaluation of internal control systems 1PIzV:L\ 对内部控制系统的评估 @LC~*_y R-C5*$ Tests of control V/&o]b
控制测试 lPp6
pVr L]>4Nd Substantive procedures (time, nature, extent) LaT8l?q q 实质性程序(时间,性质,程度) _#(s2.h~J j J-d/"(
Transaction cycles: revenue, purchases, inventory, etc. T^NJ4L4# 交易周期:收入,采购,库存等。 /&QQ p3 j`Nh7+qs *o2#eI 4.Audit evidence /=ACdJ 审计证据 xXPUrv5zO x
Ty7lfSe Obtain sufficient, appropriate audit evidence N1s.3` 获取足够、适当的审计证据 Z fqQ{_ MC6)=0:KX Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations q xSs
~Qc 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 We\Y \*!v i :EO(` The audit of specific items ?"u'#f_ 审计的具体项目 T N Ist w Oj88J) Receivables: confirmation BDp:9yau 应收帐款:确认 Z !Z,M' " 'tut4SwC Inventory: counting, cut-off, confirmation of inventory held by third parties c-`37. J 存货:数量,减值,第三方持有存货的确认 }M?|,N6 bk
kSIl+Q Payables: supplier statement reconciliation, confirmation c+wuC, 应付帐款:供应商的申明一致,确认 t#{x?cF _r[r8MB Bank and cash: bank confirmation ZGzc"r(r:# 银行存款和现金:银行的确认 i.F8 MyqiBGTb Auditing sampling g@}6N.]# 审计抽样 J$#D:KaU:N |[DV\23{G 5.Review
i<bxc 复核 Pwg/Vhfh *afejjW[ Subsequent events ,,Jjr[A_j 随后发生的事件 I}rGx oFb\TiLu K:uQ#W.& YK7 \D: f@h2;An$w Going concern dA|Lufy# 持续关注 e"lD`*U8R A%P 8c Management representations 98h :X % 与管理层的交涉沟通 7t`E@dm 8F\~Wz 7K Audit finalization and the final review: unadjusted differences 2'|XtSj 审核定稿和最后审查:未经调整的差异 An/>05| xSx&79Ez<* /G{&[X<4U 6. Reporting 219R&[cb 报告 nrI"k2oA@ 学会计论坛bbs.xuekuaiji.com 6W]OpM Appendix >,kL p|gA 附录 )CFk`57U Audit procedure mn(/E/ 审计程序 Tm%WWbc