1. Assurance engagements and external audit
保证约定和外部审计 }6/M5zF3 fe98Y-e Materiality, true and fair presentation, reasonable assurance 9&AO 物质性,真实公平的描述,合理的保证 'yq
?xlIj %HoD)OJe Appointment, removal and resignation of auditors xd^Pkf 审计人员的的任命、免职和辞职 =2Yt[8'; iC=>wrqY> Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,.>9$( s 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 85q/|9D -ZZJk-:: Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %\HPYnIe 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 &um++
\ >{tn2Fkg> Engagement letter 4=Ru{ewRV 约定书(委托书) fJc( w.(W G+ 2. Planning and risk assessment @ztT1?!e 规划和风险评估 |<,qnf| - Yr_B(n General principles D5@=#/?* 一般原则 WF~BCP$OR 7cGOJA5& Plan and perform audits with an attitude of professional skepticism klT?h[I! 持专业的怀疑态度计划和执行审计工作 Yz_}* _Fa\y ZX Audit risks = inherent risk ×control risk ×detection risk 9=MNuV
9/s 审计风险=内在风险×控制风险×检查风险 uhfK\.3 SefhOh^,V Risk-based approach 9d#?
,:JG 基于风险的办法 @i>)x*I#AI q| 1%G Nb Understanding the entity and knowledge of the business -(:T&rfTp 了解商业的实质和知识 B]G2P`sN ;P)oKx Assessing the risks of material misstatement and fraud scH61Y8` 评估材料错报和舞弊的风险 1n^N`lD8]6 mB_?N $K Materiality (level), tolerable error 7CH&n
4v 重要性(级别),可容忍误差 K
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* >ceC8"}J5M Analytical procedures Q^2dZXk~ 分析程序 uD=Kar }vZf&ib-
Planning an audit [S,$E6&j$" 规划审计工作 ";rXCH. @e3+Gs Audit documentation: working papers `KA==;0 审计文件:工作底稿 ZL<X*l2 !\R5/-_UU The work of others JT0j2_*Rr 其他机构的文件 )
~=pt&+ yM@sGz6c! Rely on the work of experts @iuX~QA[9 依靠专家的工作 #ay/VlD@ )v_Wn[Y.H Rely on the work of internal audit Gkuqe3 依靠内部审计工作 wz`% (\ VU,G.eLW 3. Internal control kiM:( =5 内部控制 l}L8
1t7f .4%z$(+6 The evaluation of internal control systems v3Vve:}+ 对内部控制系统的评估 EO)JMV?6
zni9 Tests of control QNx]8r 控制测试 \KhcNr?ja= M@{?#MkS% Substantive procedures (time, nature, extent) qG;tD>jy 实质性程序(时间,性质,程度) ,@f"WrQ 5eff3qrH{ Transaction cycles: revenue, purchases, inventory, etc. gW~T{+f 交易周期:收入,采购,库存等。 vEg%ivj3 .S54:vs '/8/M{`s 4.Audit evidence 8*0QVFn$ 审计证据 BN79\rt
+S4>}2N33 Obtain sufficient, appropriate audit evidence USyc D` 获取足够、适当的审计证据 NRtH?&7 qF~9:` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations G%bv<_R 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 ?P0b/g bp9RF
d{ The audit of specific items }X{rE|@ 审计的具体项目 r!Dk_|Cd !}h)
| Receivables: confirmation vGv<WEE 应收帐款:确认 0R)x"4Ww ?.`
ga* Inventory: counting, cut-off, confirmation of inventory held by third parties ~NK $rHwi% 存货:数量,减值,第三方持有存货的确认 )&O2
l F0_w9"3E~ Payables: supplier statement reconciliation, confirmation jOfG}:>e\ 应付帐款:供应商的申明一致,确认 &q<k0_5Q j_g(6uZhz3 Bank and cash: bank confirmation %.=}v7&<z 银行存款和现金:银行的确认 ~4~r bfA>kn0C Auditing sampling 6{.U7=" 审计抽样 c0Ih$z B%\&Q@X 5.Review
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;I<Qa 复核 Cik1~5iF ir}z^+ Subsequent events X\;:aRDS 随后发生的事件 %mmV#vwp 1=J& ^O{W zF`a:dD$d c~(61Sn] vgy.fP"@ Going concern ];w}?LFb 持续关注 .*`^dt x,mt}> Management representations ."ZG
0Zg 与管理层的交涉沟通 ^ELZ35=qZ E:8*o7 Audit finalization and the final review: unadjusted differences Qq:}Z7
H 审核定稿和最后审查:未经调整的差异 5.VPK 338A f\oW<2k]~ :-jbIpj' 6. Reporting >gp53\ 报告 3/]1m9x 学会计论坛bbs.xuekuaiji.com vU%K%-yXG7 Appendix p[P#! 附录 =.8n K
y Audit procedure (NFrZ0 审计程序 A4f"v)vM