1. Assurance engagements and external audit
保证约定和外部审计 *-gmWATC6 x5,|kJ9S Materiality, true and fair presentation, reasonable assurance wV'_{/WM 物质性,真实公平的描述,合理的保证 a]4|XJ_ 0p= Appointment, removal and resignation of auditors r6L 审计人员的的任命、免职和辞职 <n0j'P>1 :s|xa u= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9\i^.2& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 -;$jo- :U-yO 9!j Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior W |+&K0M 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 +Q!Kj7EU/ 94.M8 Engagement letter BF
U#FE)s 约定书(委托书) ?{>5IjL)en y|YhDO 2. Planning and risk assessment =A;79@bY 规划和风险评估 tfjb G;R cX5t x] General principles >Yfo $S_ 一般原则 XNkQ0
o0 AmcBu" Plan and perform audits with an attitude of professional skepticism }:+P{ 持专业的怀疑态度计划和执行审计工作 F-Ywl) 1 w9Aoc Audit risks = inherent risk ×control risk ×detection risk !}HT&N8[r 审计风险=内在风险×控制风险×检查风险 y |Tv;v1L x2+M0 }g Risk-based approach OoR0>!x Z 基于风险的办法 62#8c~dL VM"*@T Understanding the entity and knowledge of the business [?#-JIZ3T 了解商业的实质和知识 iD2>-yf iPrAB* Assessing the risks of material misstatement and fraud PSa"u5 O 评估材料错报和舞弊的风险 b!g8NG r'u[>uY
Materiality (level), tolerable error 9R4q^tGR\ 重要性(级别),可容忍误差 ooT
~R2u G)\6W#de4 Analytical procedures DJHE6XJ
分析程序 6}PoBhgSg- JP 8v2)
p Planning an audit uB35CRd 规划审计工作 mOx
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p"n ">S.~'ds Audit documentation: working papers P87qUC 审计文件:工作底稿 z#sSLE.$Z j(\jYH> The work of others ,U'E!?=:VS 其他机构的文件 $-f(.S xsXf_gGu Rely on the work of experts !,PoH 依靠专家的工作 S|ADu]H( Di #E m[ Rely on the work of internal audit 7(KVA1P66 依靠内部审计工作 1FmVx 5K?%Eo72!= 3. Internal control WhR'MkfL 内部控制 44cy_ %R1$M318 The evaluation of internal control systems O.+X,CQG* 对内部控制系统的评估 <4P"1#nHQ+ h-[FUPfuw Tests of control B!z5P"C(~ 控制测试 j0[
9Cj^%c )NS&1$ Substantive procedures (time, nature, extent) Hf$LWPL)lM 实质性程序(时间,性质,程度) z c,Q 00@y,V_] Transaction cycles: revenue, purchases, inventory, etc. L\X2Olfz1 交易周期:收入,采购,库存等。 p*(]8pDC QOY M/1U Oe}6jcb6& 4.Audit evidence /|{~GD +A& 审计证据 %q
7gl;' UI.>BZ6} Obtain sufficient, appropriate audit evidence 4';(\42 获取足够、适当的审计证据 C8.MoFfhe }z8HS<
#Q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {H%1sI 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 :i:M7 }r :u>9H{a The audit of specific items uPtS.j= 审计的具体项目 0|_d{/VK4 T)PH
8 " Receivables: confirmation 6@o *"4~Q 应收帐款:确认 H:
M;H=0 $N)b6(}F10 Inventory: counting, cut-off, confirmation of inventory held by third parties 96
!e:TU 存货:数量,减值,第三方持有存货的确认 4I^8f||b_ x(/{]$h Payables: supplier statement reconciliation, confirmation C|Vz
`FY 应付帐款:供应商的申明一致,确认 Rck k ThSB\ Bank and cash: bank confirmation o>Jr6:D( 银行存款和现金:银行的确认 7cJh^M &%4*~;o Auditing sampling x4vowF 审计抽样 "FT(U{^7d !*l5%H 5.Review
$q~:%pQv 复核 /{d5$(Y" k3B-;%3I; Subsequent events *
>XmJ6w 随后发生的事件 jh&WL L cpz(W^ +Qe"O0 coQ>CbHg :F`yAB3 Going concern =Wj{J.7mf] 持续关注 ]#VNZ#(" NYcF]K}[ Management representations Ho; bgva 与管理层的交涉沟通 E|fQbkfw 60 z
=bd] Audit finalization and the final review: unadjusted differences wO
{-qrN 审核定稿和最后审查:未经调整的差异 V;#bcr=Z<J `<:D.9vO " ayQB@2% 6. Reporting \E<t'\>@
X 报告 12,,gwh 学会计论坛bbs.xuekuaiji.com z;VabOr^ Appendix JxM[LvVi 附录 %"0g}tK6 Audit procedure ~'9>jpnw 审计程序 q|+`ihut