1. Assurance engagements and external audit
保证约定和外部审计 'R'>`?Nh piId5Gx7 Materiality, true and fair presentation, reasonable assurance wZC'BLD 物质性,真实公平的描述,合理的保证 s]I],>}RU PN'8"8`{ Appointment, removal and resignation of auditors }2\"(_ 审计人员的的任命、免职和辞职 Y4{`?UM&h JfVayI= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WEsH@
[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 t&&OhHK :EO}uP2 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /C(L(X 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 fk"{G>&8 xO.7cSqgw Engagement letter 9V"j=1B} 约定书(委托书) r[,KE.^6~# JNu - z:J 2. Planning and risk assessment -
a=yid 规划和风险评估 AH7k|6ku<* %b*%'#iK General principles E$1^}RGT) 一般原则 Y{O&-5H^| S:}s |![p Plan and perform audits with an attitude of professional skepticism o}
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* 持专业的怀疑态度计划和执行审计工作 ^s?
wnEo;j JxvwquI Audit risks = inherent risk ×control risk ×detection risk wH`@r?& 审计风险=内在风险×控制风险×检查风险 Q0--.Q=:Y -?]ltn9! Risk-based approach (]V.#JM 基于风险的办法 "/"qg
oF>GWstTR Understanding the entity and knowledge of the business 5{5ABV 了解商业的实质和知识 )s8r(.W eeD
hTw9 Assessing the risks of material misstatement and fraud J{Ay( 评估材料错报和舞弊的风险 U=t'>;(g ]lo1Kw Materiality (level), tolerable error U;nC)'~YW9 重要性(级别),可容忍误差 {L=[1 K@
i*Nl Analytical procedures U\
L"\N 7 分析程序 iWCV(
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g_ Planning an audit `u}x:f ! 规划审计工作 j"V$J8)[ $"i690 Audit documentation: working papers K+}Z
6_: 审计文件:工作底稿 S?{5DxilO s6D-?G*u%8 The work of others m7"f6zSo( 其他机构的文件 5;{Bdvcv HDEG/k/~m Rely on the work of experts 3/AUV%+ 依靠专家的工作 Chua
>p!$g moR]{2Cd{ Rely on the work of internal audit aYgJTep>r 依靠内部审计工作 gctaarB& }"-r;i
3. Internal control uaKB 内部控制 TH|hrL;:8 V9VP"kD
The evaluation of internal control systems ^55?VQB 对内部控制系统的评估 cOb%SC[A{ ["F,|e{y$ Tests of control K[[k,W]qb 控制测试 !7
oy%{L jE#8&P~ Substantive procedures (time, nature, extent) ,
.I^ekF 实质性程序(时间,性质,程度) Q7r,5w&cm
FT;JYkO Transaction cycles: revenue, purchases, inventory, etc. /)1-^ju 交易周期:收入,采购,库存等。 ddP,_.0 /;4MexgB% (Pd>*G\ 4.Audit evidence 62jA 审计证据 C6w{"[Wv=X a,~P_B|@ Obtain sufficient, appropriate audit evidence &w0=/G/T=~ 获取足够、适当的审计证据 m3!M L>nLt hBhkb ~Oky Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5B 7*Z 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 pG
@iR*? ^rwSbM$ The audit of specific items >#?: x*[ 审计的具体项目 .@Uz/j?> 2-0cB$W+ Receivables: confirmation / yi :Q0 应收帐款:确认 ;#9|l= k_>{"Rc Inventory: counting, cut-off, confirmation of inventory held by third parties C8:"+; 存货:数量,减值,第三方持有存货的确认 'cN#rHPB6 =on!&M Payables: supplier statement reconciliation, confirmation h<;[P?z 应付帐款:供应商的申明一致,确认 ~C/KA6H F5+_p@!i Bank and cash: bank confirmation sRQh~5kM 银行存款和现金:银行的确认 .4> s2 t5X
lR]` w Auditing sampling T''+zk 审计抽样 `uVW<z{l h(Ed% 5.Review
%uVJLz 复核 X3{1DY3@u ACO4u<M) Subsequent events
2j7d$y*' 随后发生的事件 "GI&S% F zL'IN)7MU !`[I>:Ex JjLyV`DJ Treh{s Going concern %8CT -mQ 持续关注 Q5nyD/k4c Gr$*t,ZW Management representations
M#]|$\v( 与管理层的交涉沟通 i i@1!o d[e:}1 Audit finalization and the final review: unadjusted differences m}[~A
@qD 审核定稿和最后审查:未经调整的差异 xg,]M/J t!~YO'<dS s9kLB. 6. Reporting 7.
9s.* 报告 #A9_A%_.h 学会计论坛bbs.xuekuaiji.com iWM7,=1+ Appendix nX\]i~ 附录 S
~Iw?SK3 Audit procedure D4Y!,7WEVt 审计程序 _~ZQ b