1. Assurance engagements and external audit
保证约定和外部审计 /65ddt <&n\)R4C1 Materiality, true and fair presentation, reasonable assurance [B}$U|V0 物质性,真实公平的描述,合理的保证 eq0&8/= ;~&F}!pQ Appointment, removal and resignation of auditors uG1)cm
B} 审计人员的的任命、免职和辞职 D^(Nijl9U ?v]EXV3 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion gO0X-
fN8 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 faqOG
Ab |1sl>X, Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior PgNg1 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 S#IlWU d ] J5c Engagement letter mnKSO 约定书(委托书) +{Qk9Z {> T
r22S 2. Planning and risk assessment +|#lUXC 规划和风险评估
|sf&t 3I87|5V,Z General principles n
H)6mOYp 一般原则 ?0%yDq1_ FLT4:B7 Plan and perform audits with an attitude of professional skepticism :'*;>P
.( 持专业的怀疑态度计划和执行审计工作 D4e*Wwk W\JbX<mQ Audit risks = inherent risk ×control risk ×detection risk <:[P&Y 审计风险=内在风险×控制风险×检查风险 L : hEt ,>6s~' Risk-based approach *]<M%q!<6 基于风险的办法 FerQA9K)x "MH_hzbBF Understanding the entity and knowledge of the business I9xQ1WJc` 了解商业的实质和知识 B d#D*"gx `Sh#>
Jp Assessing the risks of material misstatement and fraud 1S
ddZ5 评估材料错报和舞弊的风险 PuKT0*_ 7 ,>H(l$n Materiality (level), tolerable error LxWnPi ^ 重要性(级别),可容忍误差 ~Z74e>V% %,H
uG-L Analytical procedures H7&>c M 分析程序 3v~804kWB 5F#Q1gP- Planning an audit nE_g^ 规划审计工作 HYd&.*41rE FW](GWp`: Audit documentation: working papers +;Yd<~!c Z 审计文件:工作底稿 99G
zhX_ B=E<</i The work of others O=2"t%Gc 其他机构的文件 *G'R+_tdE ={HYwP; Rely on the work of experts JHF<vyt5< 依靠专家的工作 z[zURj-*] `:=af[n Rely on the work of internal audit
_!vxX] 依靠内部审计工作 )U6-&-07 l*~ ".q;S 3. Internal control ~
ZkSYW< 内部控制 \Y37wy4 ="~yD[S The evaluation of internal control systems :Q~Rb<']{x 对内部控制系统的评估 J.nJ@?O+ Wq
5 Nc Tests of control K) e;*D 控制测试 $K_G|Wyi nT(Lh/ Substantive procedures (time, nature, extent) IP
#w 实质性程序(时间,性质,程度) :Nry | PubO|Mf Transaction cycles: revenue, purchases, inventory, etc. w(>mP9Cb 交易周期:收入,采购,库存等。 %(f&).W Y~FN`=O &bh%>
[ 4.Audit evidence -SyQ`V)T7N 审计证据 ;nzzt~aCC BWtGeaW/sr Obtain sufficient, appropriate audit evidence MST\_s%[ 获取足够、适当的审计证据 xN^ngRg0
vvWje:H Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `$kKTc:f 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 itH`
s<E G54,`uz2 The audit of specific items 4&)4hF 审计的具体项目 |.asg w+^z{3> Receivables: confirmation &:]ej6V'[ 应收帐款:确认 0!Zp4>l\Z pn5A6
# Inventory: counting, cut-off, confirmation of inventory held by third parties cJIA/HQe 存货:数量,减值,第三方持有存货的确认 ]]R!MnU:$
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H Payables: supplier statement reconciliation, confirmation =N,ahq 应付帐款:供应商的申明一致,确认 *x0nAo_n >q+q];=( Bank and cash: bank confirmation
Sj,>O:p 银行存款和现金:银行的确认 EZN38T c8R#=^ DD Auditing sampling [,@gSb|D? 审计抽样 ZUkrJ' S2^Ckg 5.Review
cH==OM7&- 复核 Q!%C:b GS<aXh
k Subsequent events Zze(Ik 随后发生的事件 ('9LUFw\ -GqMis}c R
t%3\?rf ".@}]z8 J|'e.1v Going concern equ|v~@y 持续关注 O8!> t7x 9f wFSJx Management representations H#Aar 与管理层的交涉沟通 KS9eV #3+-vyZm Audit finalization and the final review: unadjusted differences eD#R4 审核定稿和最后审查:未经调整的差异 W7sx/O9 ]j^V5y" RhL!Zz 6. Reporting Pc{0Js5VzE 报告 A_:YpQ07@ 学会计论坛bbs.xuekuaiji.com C>A*L4c]F Appendix <`rl[C{ 附录 ;aI`4; Audit procedure !awsQ!e| 审计程序 !BQ:R(w