1. Assurance engagements and external audit
保证约定和外部审计 L
s`[7w 9$?Sts}6& Materiality, true and fair presentation, reasonable assurance T T@U_^o 物质性,真实公平的描述,合理的保证
g2;lEW #soV'SFG Appointment, removal and resignation of auditors hGy[L3{ 审计人员的的任命、免职和辞职 Kcvst
C` ?Xl;>}zj Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion y '[VZ$^i 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f
OasX!= )GYnQoV4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior g7"2}|qxo 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 @9tzk [ re~T,PPM Engagement letter 7tbY
>U8 约定书(委托书) @PT([1C OUk"aAo 2. Planning and risk assessment BPuum 规划和风险评估 %E
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&,l(2z[ General principles ^6On^k[|fw 一般原则 ;,}Dh/&E [=BccT:b Plan and perform audits with an attitude of professional skepticism R4y]<8}
持专业的怀疑态度计划和执行审计工作 J= [D'h } J[Z)u Audit risks = inherent risk ×control risk ×detection risk vSu
dT 审计风险=内在风险×控制风险×检查风险 DL*vF>v
bp!Jjct Risk-based approach "Ccy
j / 基于风险的办法 RH.qbPjx hUC
157 Understanding the entity and knowledge of the business BsU}HuQZQ 了解商业的实质和知识 ]|-sZ<?<i B<Q)z5KK Assessing the risks of material misstatement and fraud oY4^CGk= 评估材料错报和舞弊的风险 ,$} xPC .ht-* Materiality (level), tolerable error o"6
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重要性(级别),可容忍误差 s&hr$`V4 rz0)S
py6 Analytical procedures kH5D%`Kw 分析程序 g#MLA5%=u >%ovL8F Planning an audit [!De|,u(^ 规划审计工作 nwp(% fBo Cyos* Audit documentation: working papers Mj{w/'
审计文件:工作底稿 aeISb83Y | /w1M%10 The work of others &+n9T?+b 其他机构的文件 RG*Vdom n)~*BpL3 Rely on the work of experts 41x"Q?.bY 依靠专家的工作 *a\6X(
~ |UlG@Mn Rely on the work of internal audit !~&&&85 依靠内部审计工作 o{6q>Jm kU+|QBA@ 3. Internal control 0-uw3U< 内部控制 `%
QvCAR _1NK9dp: The evaluation of internal control systems ESNI$[` 对内部控制系统的评估 fZezDm(Q
.L+XV y Tests of control 8L,=E ap 控制测试 2j:0!% 43pe6 ^. Substantive procedures (time, nature, extent) x9,jXd 实质性程序(时间,性质,程度) M+0PEf. <|3%}? Transaction cycles: revenue, purchases, inventory, etc. {O9(<g 交易周期:收入,采购,库存等。 a%e` e{7
\pQK f4fBUZ^ A 4.Audit evidence F~8'3!<9 审计证据 =C2sl;7~* A*eVz]i,k& Obtain sufficient, appropriate audit evidence .07`nIs" 获取足够、适当的审计证据 0|RofL&o -?-XO<I Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations kzjuW 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 JwB'B bx(@ fl:m The audit of specific items PR
Mg6 审计的具体项目 S~i9~jA {g!
7K Receivables: confirmation c7jmzo 应收帐款:确认 Bz<hP*.O 8 ECX[fw Inventory: counting, cut-off, confirmation of inventory held by third parties +U2lwd!j 存货:数量,减值,第三方持有存货的确认 VD~5]TQ 2}A)5P*K Payables: supplier statement reconciliation, confirmation H;
NV?CD 应付帐款:供应商的申明一致,确认 R7/S SuG6\ ?
Bpnnwx Bank and cash: bank confirmation CtXbAcN2B 银行存款和现金:银行的确认 Td'Mc-/ W48RZghmx
Auditing sampling ,\s`T O 审计抽样 !1G
KpL uYMn VE" 5.Review
N#K)Z5J)b 复核 st;iGg :Ln)j%& Subsequent events 393c |8M 随后发生的事件 F#gA2VCm 9h amxi `*3A7y B;r_[^ v-tI`Qpb Going concern
{+WBi(=W 持续关注 c|k_[8L nbF<K? Management representations :QGkYJ
与管理层的交涉沟通 E{<#h9=> Hw o _;fV Audit finalization and the final review: unadjusted differences !fzS' pkk. 审核定稿和最后审查:未经调整的差异 taE
p . vb##D uQIPnd(V 6. Reporting >$JE!.p%o 报告 y>EW,%leC 学会计论坛bbs.xuekuaiji.com `(FjOd
K Appendix [kg?q5F) 附录 v>]g="5}8 Audit procedure )X0=z1$ 审计程序 m$p}cok#+S