1. Assurance engagements and external audit
保证约定和外部审计 $E[O}+L$# b6S"&hs Materiality, true and fair presentation, reasonable assurance km
BA 物质性,真实公平的描述,合理的保证 Bj{J&{ z@UH[>^gj Appointment, removal and resignation of auditors r2f%E:-0G 审计人员的的任命、免职和辞职 t
~qSiHw c*#$sZ@YA Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion i+S%e,U* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 V #vkj yx#!2Z0hw Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -5e8m4* 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Ew]&~:$Ki R}(Rv3>Xx Engagement letter ,r3`u2) 约定书(委托书) Y|mtQE?c F+G+XtOS 2. Planning and risk assessment IV&5a]j 规划和风险评估 PM@_ZJ'x dgQ<>+9]6 General principles x%)oL:ue 一般原则 L|{v kkBo 0xi2
VN"X Plan and perform audits with an attitude of professional skepticism -c8h!.Q$ 持专业的怀疑态度计划和执行审计工作 M.SF}U >G1]#'6; Audit risks = inherent risk ×control risk ×detection risk y z3=# 审计风险=内在风险×控制风险×检查风险 7&etnQJ{ &9gI?b8 Risk-based approach ,4,Bc< 基于风险的办法 "w 4^i!\ zBca$Vp Understanding the entity and knowledge of the business A~{vja0? 了解商业的实质和知识 k{!9f=^
L Assessing the risks of material misstatement and fraud 0f_`
;{ 评估材料错报和舞弊的风险 EFU)0IAL[ y:zNf?6& Materiality (level), tolerable error - ]/=WAOK 重要性(级别),可容忍误差 K
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Analytical procedures 9h+TO_T@F 分析程序 BC#`S&R I=Y_EjZD Planning an audit /^K-tz-R 规划审计工作 0T@axQ[%
^0{t Audit documentation: working papers cAx$W6S 审计文件:工作底稿 D1ik*mDA= n
[;)( The work of others 1D1kjM^Bo 其他机构的文件 HOPl0fY$L +u |SX/C Rely on the work of experts x*j
eCD, 依靠专家的工作 K{Nj-Rqd 25 U+L Rely on the work of internal audit /ZL6g
RRA| 依靠内部审计工作 d=\TC'd"{ hBz>E 4mEv 3. Internal control /&qE,>hd.+ 内部控制 u!HbS*jqq [@pumH>
The evaluation of internal control systems 7^!iGhI]r 对内部控制系统的评估 UZ-pN_!Z: ifl
LY7j Tests of control Vv`94aQTD 控制测试 6c>:h)? ]:n9MFv
Substantive procedures (time, nature, extent) r|z B?9Q 实质性程序(时间,性质,程度) ES(qu]CjI 2#qcYU Transaction cycles: revenue, purchases, inventory, etc. }YiFiGf, 交易周期:收入,采购,库存等。 00>knCe6 k8+U0J_{' ,1t|QvO 4.Audit evidence b!/-9{ 审计证据 0Bkc93 zII^Ny8D Obtain sufficient, appropriate audit evidence @eESKg(, 获取足够、适当的审计证据 Oku7&L1 WS@"8+re; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
^P.U_2& 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 oBnes* d|gfp:Z`a The audit of specific items mTL`
8hv? 审计的具体项目 S s+ W8-vF++R Receivables: confirmation g&_f%hx? 应收帐款:确认 |NTqJ j ]XX>h~0 Inventory: counting, cut-off, confirmation of inventory held by third parties !4z vkJO 存货:数量,减值,第三方持有存货的确认 (6
RWI# pOB<Bx5t Payables: supplier statement reconciliation, confirmation $EdL^Q2KAy 应付帐款:供应商的申明一致,确认 _Wp.s]D [ Lv)1
)'v0 Bank and cash: bank confirmation Xe\v6gbD 银行存款和现金:银行的确认 6
!Mm") eT2Tg5Etc Auditing sampling &:}WfY!hX 审计抽样 m3(p7Z^Bq _$ 8:\[J 5.Review
v4X ` Ul* 复核 n0 V^/j} &
\C1QkI Subsequent events yI-EF)A@; 随后发生的事件 wq8&2(|Fc B<G,{k p%#'`*<a_ ^ME'D L{XW2c$h Going concern +KTHZpp!c2 持续关注 <1QXZfQ" 0q]0+o*% Management representations =?\%E[j 与管理层的交涉沟通 <<Z, 1{3F {=U*!`D Audit finalization and the final review: unadjusted differences fMM%,/b{ 审核定稿和最后审查:未经调整的差异 PH^Gjm m G+=0Rn^ e;|$nw- 6. Reporting &2ty++gC 报告 ,.|/B^jV 学会计论坛bbs.xuekuaiji.com {([`[7B>a< Appendix lPtML<a 附录 Wn?),=WQ{ Audit procedure j0{Qy;wP ) 审计程序 yGV>22vv
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