1. Assurance engagements and external audit
保证约定和外部审计 JOIbxU{U_ h4^
a#%$ Materiality, true and fair presentation, reasonable assurance nEM>*;iE 物质性,真实公平的描述,合理的保证 @u2nG:FG J$?*qZ(oO Appointment, removal and resignation of auditors $Y4;Xe= 审计人员的的任命、免职和辞职 !%?X% @9 \5_7!. Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
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vL 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4yH=dl4=44 "3v[\M3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior j9za)G-J 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 /)PD+18 8]N+V: Engagement letter \S@;>A<J
约定书(委托书) T}X#I'Z %Y` @>P' 2. Planning and risk assessment iG*/m><- 规划和风险评估 qF(F<$B {7)D/WY5 General principles +?~'K&@ 一般原则 e1X*}OI "}]1OL S V Plan and perform audits with an attitude of professional skepticism <m80e),~ 持专业的怀疑态度计划和执行审计工作 _1`*&k
JL~ x(z[S$6Y\ Audit risks = inherent risk ×control risk ×detection risk lu(<(t,Lbs 审计风险=内在风险×控制风险×检查风险 .foM>UOY u|7d_3 :: Risk-based approach fi%u] 基于风险的办法
/GNRu H'$g!Pg Understanding the entity and knowledge of the business PqIGc 了解商业的实质和知识 pAYH"Q6~)I `av8|; Assessing the risks of material misstatement and fraud R R><so% 评估材料错报和舞弊的风险 ;5A&[]@^^@ 2i4FIS|z0 Materiality (level), tolerable error m u(HNj 重要性(级别),可容忍误差 >
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Xt Analytical procedures 0iW]#O/ 分析程序 c/I.`@ 8h~v%aZ1 Planning an audit n\5` JNCb 规划审计工作
86~HkHliv E) >~0jv Audit documentation: working papers r+0"1\f3 审计文件:工作底稿 7Rj!vj/ 2s;/*<WM The work of others 0b=OK0n!% 其他机构的文件 >/EmC3?b! j_\sdH*r Rely on the work of experts ,qpn4`zE~ 依靠专家的工作 d5]9FIj cn=~}T@~Z Rely on the work of internal audit \w^iSK- 依靠内部审计工作 B} gi / e%j+,)Ry 3. Internal control O
1coay 内部控制 b
mc1S WKqNJN C The evaluation of internal control systems 6!/e_a 对内部控制系统的评估 $# @G! Q$W0>bUP Tests of control J& +s 控制测试 NDU,9A.P |t|+pBB Substantive procedures (time, nature, extent) R*E/E 实质性程序(时间,性质,程度) &7T0nB/) ' G-]> Transaction cycles: revenue, purchases, inventory, etc. `Ten2(D 交易周期:收入,采购,库存等。 :HRJ49a x';6 18Vtk"j 4.Audit evidence ,y3o ,gl 审计证据 2;5E
H0 ,|"tLN*m Obtain sufficient, appropriate audit evidence E$34myOVf 获取足够、适当的审计证据 `.Y["f
1B 06pLa3oi Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [L|H1ll 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 vd SV6p.d A(W%G|+ The audit of specific items xqO'FQO% 审计的具体项目 6/T
hbD-C mmAikT#k Receivables: confirmation #DwTm~V0" 应收帐款:确认 q*Yh_IT.I q+3Z3v Inventory: counting, cut-off, confirmation of inventory held by third parties D.j'n-yw 存货:数量,减值,第三方持有存货的确认 fg%I?ou 4s^5t6 Payables: supplier statement reconciliation, confirmation *Z KI02M 应付帐款:供应商的申明一致,确认 }qG{1Er nu}$wLM Bank and cash: bank confirmation "dXRUg" 银行存款和现金:银行的确认 ?2%
d;tW ['sj'3cW- Auditing sampling /lx\9S| 审计抽样 4VSlgoz ?a7PxD. 5.Review
#!OCEiT_ 复核 8V;@yzIha K\nN2y
Subsequent events OlK3xdg7 随后发生的事件 IwKhun L|qQZ= `Ff3H$_* Nlx7"_R"Q "nU5c4
Going concern $}jp=?,t 持续关注 2 #kR1rJP &&xBq? Management representations BdG~y1%: 与管理层的交涉沟通 U>IllNd
YxlV2hcX; Audit finalization and the final review: unadjusted differences ?! U=S=8 审核定稿和最后审查:未经调整的差异 Mhm3u '
;hU&D;s JC(rSs* 6. Reporting =zDU!< U 报告 \-0@9E<D 学会计论坛bbs.xuekuaiji.com }7RR",w Appendix `$ZX]6G 附录 A`TVV Audit procedure UZi^ & 审计程序 !lKO|Y