1. Assurance engagements and external audit
保证约定和外部审计 jEBn"]\D )g@+
MR Materiality, true and fair presentation, reasonable assurance ED` 1)1< 物质性,真实公平的描述,合理的保证 =8]`-( c(Dp`f, Appointment, removal and resignation of auditors |4@cX<d. 审计人员的的任命、免职和辞职 }097
[-g7 ZXnacc~s Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !aT:0m$:9c 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 YS|Dw'%g / H:DR?'yW Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior x# 0?$}f< 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 KU8,8:yY 'h$1
z$X5 Engagement letter JBpV'_"] 约定书(委托书) edL2ax ?Bu*%+ 2. Planning and risk assessment c+FTt(\8. 规划和风险评估 -Lq+FTezE -64lf-< General principles 9nAP%MA` 一般原则 kK75 (x IHEb
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Plan and perform audits with an attitude of professional skepticism [<XYU,{R 持专业的怀疑态度计划和执行审计工作 >w.;A%|N m"!SyN}&9? Audit risks = inherent risk ×control risk ×detection risk _mm(W=KiL 审计风险=内在风险×控制风险×检查风险 T,!EL+o4 89M'klZ Risk-based approach =`+D/
W\[Y 基于风险的办法 _[[0rn$ -E}X`?WhD Understanding the entity and knowledge of the business ta?NO{*
了解商业的实质和知识 0Md>-H;ZY %Y~"Stmx Assessing the risks of material misstatement and fraud h7Uj "qH 评估材料错报和舞弊的风险 $#rkvG_w &PJ;B)b Materiality (level), tolerable error `NtW+v 重要性(级别),可容忍误差 5t%8y!s utmJ>GW
SI Analytical procedures qm_l#
u6 分析程序 znrO~OK 6w<rSU d' Planning an audit y]Nk^ga:U6 规划审计工作 JMB#KzvN[ 4. R(`#f Audit documentation: working papers LuySa2, 审计文件:工作底稿 `}ak]Z_ uGZGI;9f4 The work of others 6/<Hx@r ( 其他机构的文件 LzL)qdL %Yu~56c- Rely on the work of experts X$@`
4 依靠专家的工作 3(oMASf QD7KE6KP' Rely on the work of internal audit ,P9F*;Dj 依靠内部审计工作 }-fHS;/ >N#Nz
0|( 3. Internal control azZtuDfv 内部控制 6:(s8e _#V&
rY&@ The evaluation of internal control systems K9zr]7;th 对内部控制系统的评估 1'/
[x(/]d L;0
NR(b! Tests of control *+rfRH]a 控制测试 },d^y:m T^4 dHG-( Substantive procedures (time, nature, extent)
v]M:HzP 实质性程序(时间,性质,程度) __b4dv s?HK2b^;D Transaction cycles: revenue, purchases, inventory, etc. 2-@)'6"n 交易周期:收入,采购,库存等。 [~8U],?1 (9`dLw5 t{c:<nN 4.Audit evidence ND1hZ3(^ 审计证据 I/w;4!+) 2,:{ 5]Q$ Obtain sufficient, appropriate audit evidence v7pu 获取足够、适当的审计证据 fNLO%\G~2 |mKohV qr Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,<
g%}P/ 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 E2M<I;:EA t*= nI $ The audit of specific items C<=rnIf' 审计的具体项目 l)\Q~^cxd /Pextj< Receivables: confirmation "m {i`<, 应收帐款:确认 curYD~7 .I>rX#aNt Inventory: counting, cut-off, confirmation of inventory held by third parties w4P;Z-Cd 存货:数量,减值,第三方持有存货的确认 ho$}#o A5j?
Yts Payables: supplier statement reconciliation, confirmation @2T8H 应付帐款:供应商的申明一致,确认 c1E{J<pZ Ub\^3f Bank and cash: bank confirmation Dh4Lffy 银行存款和现金:银行的确认 j1`<+YT<# "*HM8\ Auditing sampling $e+4Kt
, 审计抽样 SZT n=\ VWzQXo 5.Review
f?:=@35 复核 kBqgz|jE% rmggP( Subsequent events x:0
swZ5Z 随后发生的事件 x%s1)\^A 9ye!kYF, R +@|#! qeFaY74S 4AzDWK@/ Going concern iT:i
'\~ 持续关注 rrz([2E2
{J)%6eL? Management representations
s7n7u7$j 与管理层的交涉沟通 gs!'*U) Dl.UbH
}= Audit finalization and the final review: unadjusted differences C-A?
mIC 审核定稿和最后审查:未经调整的差异 +%j27~R>D AmC9qk8Q U\Y0v.11 6. Reporting }J6:D]Q 报告 uDND o 学会计论坛bbs.xuekuaiji.com SW
%}S*h Appendix D}
B?~Lls 附录 #/ePpS
yD Audit procedure 7k,BE2]" 审计程序 :l"BNT[/