1. Assurance engagements and external audit
保证约定和外部审计 e5 L_<V^Jo '(rD8 pc Materiality, true and fair presentation, reasonable assurance 1Acs0`3 物质性,真实公平的描述,合理的保证 rhcax%Cd vi
*A5 Appointment, removal and resignation of auditors ]J'TebP=L5 审计人员的的任命、免职和辞职 IdN3Ea] B}[f
]8jrM Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &R?`QB2/ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9I]Bt=2
z "~0`4lo:Xo Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 2.I|8d[ 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 8QK8q:| Q"C*j'n Engagement letter !u@P\8M} 约定书(委托书) Rx&O}>"E>l '/NpmNY:L 2. Planning and risk assessment NLY=o@< 规划和风险评估 Yj1|]i5b \fUX_0k9, General principles ^!\AT!OT 一般原则 E&
i (T2c r'jUB^E Plan and perform audits with an attitude of professional skepticism #Zw:&'
QB 持专业的怀疑态度计划和执行审计工作 5{k,/Z[L
P%lD9<jED Audit risks = inherent risk ×control risk ×detection risk EW(bM^dk} 审计风险=内在风险×控制风险×检查风险 lYCvYe \OtreYi Risk-based approach `DF49YP"~ 基于风险的办法 D<d,9 S,) R|$AcNp Understanding the entity and knowledge of the business #55
:qc>m 了解商业的实质和知识 On}1&!{1] F`m}RL]g Assessing the risks of material misstatement and fraud Mq)]2>"v 评估材料错报和舞弊的风险 +1YEOOfVY OQ hQ!6 Materiality (level), tolerable error <+g77NL 重要性(级别),可容忍误差 Qgj# k Ajm!;LA[jO Analytical procedures O^`EuaL 分析程序 G~8BND[." pQBn8H|
Y Planning an audit Z! O4hA4 规划审计工作 '*mZ/O- q+\<%$:u Audit documentation: working papers \hgd&H0UU 审计文件:工作底稿 x
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O\72? K The work of others F-wAQ: 其他机构的文件 olv?$]
#4O4,F>e Rely on the work of experts > v%.q]E6n 依靠专家的工作 kEnGr6e @6yc^DAA Rely on the work of internal audit zp;!HP;/= 依靠内部审计工作 d,Aa8I &|{1Ws 3. Internal control 7/IL"
D 内部控制 xyL)'C GNMOHqg4 The evaluation of internal control systems O|,9EOrP 对内部控制系统的评估 'G l~P><e * )<+u~ Tests of control 5OI.Ka 控制测试 g~y0,0'j1\ bPxL+
+ Substantive procedures (time, nature, extent) YUEyGhkMV{ 实质性程序(时间,性质,程度) PiKP.
8l5>t Transaction cycles: revenue, purchases, inventory, etc. [[IMf-] 交易周期:收入,采购,库存等。 "a)6g0gw VQHB}Y@^ ~Mn3ADIb= 4.Audit evidence 9KU&M"Yq&i 审计证据 !6'N-b1 |ZH(Z}m Obtain sufficient, appropriate audit evidence y(Gn+ 获取足够、适当的审计证据 :,0(aB HXa[0VOx Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations dR]-R/1| 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 Jx.fDVJ !.,wg'\P The audit of specific items 88osWo6rG 审计的具体项目 W]oD(eZ Sk|e#{ Receivables: confirmation gQ{ #C' 应收帐款:确认 T"z<D+pN ~|}] Inventory: counting, cut-off, confirmation of inventory held by third parties WT ;2aS: 存货:数量,减值,第三方持有存货的确认 {h+8^ Pz2 b Payables: supplier statement reconciliation, confirmation R|C` 应付帐款:供应商的申明一致,确认 |X8?B= nv:Qd\UM Bank and cash: bank confirmation QgqJ # 银行存款和现金:银行的确认 K|Sq_/#+U 2xLtJR4L Auditing sampling (&e!u{I 审计抽样 SCcvU4`o 5)%ahmY 5.Review
O% T?+1E 复核 (kLaXayn $os]$5( Subsequent events @.W; 3|~qc 随后发生的事件 ;0 B1P|7zK 5I2,za&e Gw<D'b)! "@nH;Xlq $yASWz Going concern =
J;I5:J 持续关注 s=n4'`y1 lr>NG,N Management representations &THtQ1D 与管理层的交涉沟通 d-~V. 6j|Ncv Audit finalization and the final review: unadjusted differences @njNP^'Kx 审核定稿和最后审查:未经调整的差异 s6|'s<x"j eyMn! a
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/sE 6. Reporting t<8)h8eW 报告 wb.yGfJ 学会计论坛bbs.xuekuaiji.com E#KZZ lbx Appendix ;gZ
^c]\ 附录 f7_(C0d Audit procedure S.!,qv z 审计程序 Y#9W]78He