1. Assurance engagements and external audit
保证约定和外部审计 NIp]n[=.q
27}0 Materiality, true and fair presentation, reasonable assurance x4v&%d=M 物质性,真实公平的描述,合理的保证 @h/-P'Lc=7 k+hl6$:Qj% Appointment, removal and resignation of auditors }-Jo9dNs 审计人员的的任命、免职和辞职 G7r .Jm^q x
WM?E1@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &
s:\tL 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y3SV6""y/ C*
0ZF Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior uXb}oUC 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ~Q}!4LH A.~wgJDO Engagement letter }[(v(1j='~ 约定书(委托书) gJ>#HEkMB d?V/V'T[ 2. Planning and risk assessment [I7=]X 规划和风险评估 . "7-f]! gu&W:FY General principles U
U#tm 一般原则 #+$PD`j ,V{Bpr Plan and perform audits with an attitude of professional skepticism +x<OyjY5?] 持专业的怀疑态度计划和执行审计工作 pwV~[+SS_ m[BpV.s Audit risks = inherent risk ×control risk ×detection risk ant2];0p 审计风险=内在风险×控制风险×检查风险 Hoi~(Vc. 7\gu; [n Risk-based approach x{/-&`F 基于风险的办法 &kT!GU^n .kJu17! Understanding the entity and knowledge of the business OjrZ6 了解商业的实质和知识 *w/N>:V0p 3_]QtP3 Assessing the risks of material misstatement and fraud sn]D7Ae 评估材料错报和舞弊的风险 *e:2iM)8~ FtlJ3fB@ Materiality (level), tolerable error z0F55<i 重要性(级别),可容忍误差 p&D7&Sb[ QSwT1P'U Analytical procedures SL
+\{V2 分析程序 uO1^nK v9(N}hoP Planning an audit D%6}x^`Qk 规划审计工作 wNUcL*n BgY|v
[M& Audit documentation: working papers 9E|QPT 审计文件:工作底稿 L=P8; Gj) }G!'SZ$F 5 The work of others s!1/Bm|_T 其他机构的文件 @g*[}`8]y Y@qugQM> Rely on the work of experts o@C|*TXN 依靠专家的工作 zvfdfQ-i
g4;|uK; Rely on the work of internal audit /UaQ2h\ 依靠内部审计工作 j)Z0K$z= qL
w^Qxo 3. Internal control ad=7FhnIa3 内部控制 "Nz"|-3Irv z80*Ylx The evaluation of internal control systems ~{N#JO
Y}Z 对内部控制系统的评估 UWdqcOr qoW$Iw*q)B Tests of control ?}EWfsA 控制测试 @]42.oP 579t^"ja~ Substantive procedures (time, nature, extent)
Y^|15ek 实质性程序(时间,性质,程度) a
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D Transaction cycles: revenue, purchases, inventory, etc. >)mF'w 交易周期:收入,采购,库存等。 #G
\-ftA & S(rnVsW%Ki ~4c,'k@ 4.Audit evidence >xH?`I7;f 审计证据 cBHUa}: auM1k] Obtain sufficient, appropriate audit evidence C[;7i!Dv 获取足够、适当的审计证据 >,rzPc)
Z+4Mo*# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ZvK
3Su)f1 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 T>&dPVmG, f<R
3ND) The audit of specific items _ -,[U{ 审计的具体项目 @9k3}x K x_l8&RIB* Receivables: confirmation cvx"XxE, 应收帐款:确认 '%YTMN@ 0\eSiXs Inventory: counting, cut-off, confirmation of inventory held by third parties 8-smL^~%# 存货:数量,减值,第三方持有存货的确认 PI8ag BL%&n*& Payables: supplier statement reconciliation, confirmation Z$35`:x&h 应付帐款:供应商的申明一致,确认 =YtK@+| i j9cB<atL Bank and cash: bank confirmation WJ 'lYl0+7 银行存款和现金:银行的确认 ,3)JZ
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d Z+7S`{ Auditing sampling B
E#pHg 审计抽样 ")fgQ3XZ EAF\7J* 5.Review
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L]! 复核 Yt r*"- .&K?@T4l Subsequent events _sHeB7K 随后发生的事件 c|4_nT
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e?=g%( &((04<@e U1kW1L}B 48!F!v,j)x Going concern 9g$fFO 持续关注 j\.e6&5%SS viVn Management representations XU}" h&> 与管理层的交涉沟通 J,=^'K( A\ tBmL_s Audit finalization and the final review: unadjusted differences O[=W%2I!i 审核定稿和最后审查:未经调整的差异 QKoJxjR=^ lDs C>L-F gX*
&RsF 6. Reporting W5&KmA 报告 \o
w(4O# 学会计论坛bbs.xuekuaiji.com 5)w;0{X!P Appendix E/E|*6R 附录 Wx8;+!2Q/ Audit procedure O:dUzZR[' 审计程序 ldG$hk'