1. Assurance engagements and external audit
保证约定和外部审计 c^r8<KlI9 0+>g/> Materiality, true and fair presentation, reasonable assurance
t ed:] 物质性,真实公平的描述,合理的保证 Z0<Vss ]\39# Appointment, removal and resignation of auditors J
n.7W5v 审计人员的的任命、免职和辞职 %K Q1{" tia}&9; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _^<vp 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 R$:-~<O b<a3Ue% Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior mY 1l2 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 i2qN 0?n b^W&-Hh Engagement letter /~"-q 约定书(委托书) eb_.@.a ('z=/"(l 2. Planning and risk assessment }i+C)VUX 规划和风险评估 4&*lpl*N yX
rI General principles Q7+WV`& 一般原则 (PpY*jKR 7F"ljkN1S Plan and perform audits with an attitude of professional skepticism ) 57'<
持专业的怀疑态度计划和执行审计工作 RZz?_1' ^*P?gG Audit risks = inherent risk ×control risk ×detection risk <exCK*G 审计风险=内在风险×控制风险×检查风险 lU1SN/'zx ?1\5X<|, Risk-based approach h[(YH ;Y 基于风险的办法 0]>bNbLB" <$nPGz)} Understanding the entity and knowledge of the business ?qQ{]_q1&. 了解商业的实质和知识 xU\!UVQ/ N<JI^%HBgP Assessing the risks of material misstatement and fraud lO@-*m$
评估材料错报和舞弊的风险 dX?j/M- \%r#>8c8 Materiality (level), tolerable error u$w.'lK 重要性(级别),可容忍误差 ?c.\\2>|F BFNO yv Analytical procedures +C=vuR 分析程序 }-[l)<F: 'bfxQ76@sa Planning an audit Dk\%,[4( 规划审计工作 4W>DW`{ 4f j}d.? Audit documentation: working papers H [+'>Id: 审计文件:工作底稿 r,eH7&P9{ }%KQrlbHJl The work of others &tOo[U? 其他机构的文件 P~(&lu/;P 3r%v@8)!b Rely on the work of experts S(=@2A+;
依靠专家的工作 <@7j37,R7V (0`rfYv5.R Rely on the work of internal audit thPAD+u.3 依靠内部审计工作 &Hw:
65O eGMw:H 3. Internal control oX6Cd:c- 内部控制 pll5m7[ ^(Gl$GC$Mu The evaluation of internal control systems _3
!s{ 对内部控制系统的评估 42`Uq[5Y .UxkTads Tests of control ,5 8-h?B0v 控制测试 Mx}r! Q 0Cc3NNdz Substantive procedures (time, nature, extent) A7QT4h&6 实质性程序(时间,性质,程度) ['(qeS@5
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Transaction cycles: revenue, purchases, inventory, etc. #W:.Fsq 交易周期:收入,采购,库存等。 ~&/Nl_# Fmn_fW6 ;zqxDl_ 4.Audit evidence c%<81Y= 审计证据 (ht"wY#T<( a[t"J*0 Obtain sufficient, appropriate audit evidence 4g
Z R!J 获取足够、适当的审计证据 G>dXK,f<B0 P w6l' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Jn(|.eT| 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 ; <- f B{#Fm6 The audit of specific items 8hV4l'Pa72 审计的具体项目 L `2{H%J` y
Jx,4be Receivables: confirmation <a
CzB7x 应收帐款:确认 *h?*RUQ VU\G49 Inventory: counting, cut-off, confirmation of inventory held by third parties :4:U\k;QwA 存货:数量,减值,第三方持有存货的确认 KjA7x RCkmxO;b& Payables: supplier statement reconciliation, confirmation h6Vd<sV\tf 应付帐款:供应商的申明一致,确认 i&HU7mP/ o &b\bK%E Bank and cash: bank confirmation &~"N/o 银行存款和现金:银行的确认 >U:-U"rA? %PVu>^ Auditing sampling $hM9{ 审计抽样 ?zo7.R-Vac be6`Sv"H 5.Review
BT:b&"AR[ 复核 x!4<ff. JpQV7}$ Subsequent events )x5w`N]lm 随后发生的事件 @&h_+|:- j1JdG<n }Ej^"T:H_; q:_-#u P@etT8| V Going concern &sq q+&ao 持续关注 'mU\X!-
4< H8c -/ Management representations BQMo*I>I 与管理层的交涉沟通 B(@uJ^N R<T5lkJ\/ Audit finalization and the final review: unadjusted differences k%RQf0`T 审核定稿和最后审查:未经调整的差异 Zf)<)o* C-2#-{< O|;|7fCB\ 6. Reporting 5t-(MY 报告 `C:J {` 学会计论坛bbs.xuekuaiji.com %H"AHkge:a Appendix En+`ZcA\z 附录 CfLPs)\ACm Audit procedure n%dh|j2u 审计程序 &53LJlL
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