1. Assurance engagements and external audit
保证约定和外部审计 >4T7DMy .d4&s7n0 Materiality, true and fair presentation, reasonable assurance ;/^O7KM- 物质性,真实公平的描述,合理的保证 Lg6>\Z4 `3UvKq
e Appointment, removal and resignation of auditors &v r0{]V^ 审计人员的的任命、免职和辞职 @c,=c+- B8V85R Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion BUsAEwM 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 lWU? R XToYtdt2 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior JCITIjD7= 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{}eYU .noY[P8i Engagement letter -]MZP:s 约定书(委托书) mgEZiAV ? %vrUk;<35 2. Planning and risk assessment K5d>{c 规划和风险评估 Vao3D8 Bq\WG=
Fd General principles ?kc,}
/4 一般原则 (Z>vbi% ?vP}#N!=d Plan and perform audits with an attitude of professional skepticism LoS%FI 持专业的怀疑态度计划和执行审计工作 G9>
0w)r 3],[6%w Audit risks = inherent risk ×control risk ×detection risk }/.b@`Dh; 审计风险=内在风险×控制风险×检查风险 k%cT 38V* of.=n Risk-based approach *wz6 2p 基于风险的办法 7(5 wP( ezk:XDi4 Understanding the entity and knowledge of the business 4*+)D8 了解商业的实质和知识 X]%n#\t,] l8!n!sC[, Assessing the risks of material misstatement and fraud X57\sggK 评估材料错报和舞弊的风险 8~h.i1L mINir- Materiality (level), tolerable error cz*Z/5XH 重要性(级别),可容忍误差 xV5eKV fTA%HsvU: Analytical procedures locf6%2g~ 分析程序 p4wXsOQ} ,N5-(W Planning an audit sMqAuhw$. 规划审计工作 rIF6^? ;jpsH?3g Audit documentation: working papers jQ?6I1o 审计文件:工作底稿 p%y|w :mz6*0qW The work of others sBu- \P# 其他机构的文件 'd=B{7k@ L[ 7Aa"R Rely on the work of experts HA(G q 依靠专家的工作 9.$k^|~ S4(lC%$| Rely on the work of internal audit 1C\[n(9 依靠内部审计工作 _n_|skG ]W 6!Xw)[ 3. Internal control "EC,#$e%ev 内部控制 IG~d7rh" 5J8U] :Y) The evaluation of internal control systems =P<7tsSuoK 对内部控制系统的评估 ?i7}d@636 '0>w_ge4 Tests of control Q+'QJ7fw'| 控制测试 VE5M}kDCZ p_2-(n@ Substantive procedures (time, nature, extent) yGtGhP8 实质性程序(时间,性质,程度) Qf}b3WEAI 'uw=)8t7 Transaction cycles: revenue, purchases, inventory, etc. r@Tq-o 交易周期:收入,采购,库存等。 u>o2lvy8 $@cg+Xrg1 D^9r#& 4.Audit evidence -%^KDyZ<& 审计证据 v9s/!<j ohe0}~)V Obtain sufficient, appropriate audit evidence 9.qjEe 获取足够、适当的审计证据 \sZ!F&a~ d' Z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations H"A|Z6y$^ 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 8 P=z"y ]%VR Nm The audit of specific items yb:Xjg7
审计的具体项目 0WI3m2i m#a0HH Receivables: confirmation Jx8?x#} 应收帐款:确认 xr*hmp
1 Wp<4F6C$@ Inventory: counting, cut-off, confirmation of inventory held by third parties O_jf)N\pi 存货:数量,减值,第三方持有存货的确认 Hqpw Q ]ozZW: Payables: supplier statement reconciliation, confirmation yQxzFy 应付帐款:供应商的申明一致,确认 Gn_rf"
LD~/* Bank and cash: bank confirmation g~JN"ap 银行存款和现金:银行的确认 QK3j.Ss syYe0~ Auditing sampling +84JvOkWi 审计抽样 )ieT/0nt z\fmwI 5.Review
9$pQ|e0tJ 复核 !Z*2X
^ ir%?J&C+t Subsequent events \,i?WgWv 随后发生的事件 l|c# P<@V 1\_S1ZS
mPy=,xYyC D@5AI
]( Going concern
;LM,<QJ 持续关注 2/K38t'- &cEQ6('H Management representations 451TTqc 与管理层的交涉沟通 WML%yO\.; K(+ ~#$|-~ Audit finalization and the final review: unadjusted differences Ne)H*DT 审核定稿和最后审查:未经调整的差异 u"*@k^}( 9K\A4F} n9}3>~ll 6. Reporting )!:}R}q 报告 -c"nx$
学会计论坛bbs.xuekuaiji.com %B&y^mZv*\ Appendix >:s#MwIwm 附录 Ungex@s_ Audit procedure `J%iFm/5* 审计程序 t<Iy`r71