1. Assurance engagements and external audit
保证约定和外部审计 M E]7e^ E#Ue9J Materiality, true and fair presentation, reasonable assurance D4(73 物质性,真实公平的描述,合理的保证 [.Md_ 5wh(Qdib Appointment, removal and resignation of auditors @
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'P?i 审计人员的的任命、免职和辞职 I
urz?dt4w 4clCZ@\K^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m(:R (K(je 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 eYoc(bG(+ U?|A3;
,xh Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #DguV 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 SeS ZMv g'T L`=O Engagement letter uEr.LCAS 约定书(委托书)
|0uqW1 4IB`7QJq 2. Planning and risk assessment <3tf(?*,k] 规划和风险评估 /Us+>vg! :.l\lj0Yf General principles >wb*kyO7(# 一般原则
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7S;G Plan and perform audits with an attitude of professional skepticism --TH6j" 持专业的怀疑态度计划和执行审计工作 d^$cx(2$D qFDy)4H) Audit risks = inherent risk ×control risk ×detection risk f>mEX='w 审计风险=内在风险×控制风险×检查风险 ~Ni-}p KYKF$@
<G Risk-based approach `WC4
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基于风险的办法 PIFZ '6gn ^iWGGnGS Understanding the entity and knowledge of the business @q]!C5
了解商业的实质和知识
uQW[2f ,g?M[(wtc Assessing the risks of material misstatement and fraud Vu~fF@
| 评估材料错报和舞弊的风险 +|+fDQI >.C$2bW<L Materiality (level), tolerable error OEbZs-: 重要性(级别),可容忍误差 ;YQ6X> "FGgem%9 Analytical procedures RN1KM 分析程序 R*LPwJuv iK'A m.o+ Planning an audit 1uA-!T*e> 规划审计工作 P??pWzb6HH <>-gQ9 Audit documentation: working papers yfFe%8w_vw 审计文件:工作底稿 C5Fq%y{$. {B
A Z`I The work of others c(?O E'
"Z 其他机构的文件 q4"^G: HQ4WunH2Y Rely on the work of experts WwSyw?T 依靠专家的工作 G~*R6x2g (li
t^v,9 Rely on the work of internal audit 7A<}JaE!, 依靠内部审计工作 j.c4 Ai)Q(] 3. Internal control x5U;i 内部控制 Ja\B%f ND 8;1+3 The evaluation of internal control systems GBd
mT-7 对内部控制系统的评估 =PLy^% MD> E0p) Tests of control rHjR 4q 控制测试 zCwb>v -M[BC~!0; Substantive procedures (time, nature, extent) L`^v"W() 实质性程序(时间,性质,程度) )s 1
Ei9J 2V+[:>F Transaction cycles: revenue, purchases, inventory, etc. a5@lWpQsV 交易周期:收入,采购,库存等。 &j{IG`Trl Qej<(:J5 OW> >6zM 4.Audit evidence :KRe==/ 审计证据 6XVJ/qZ N *n?hN Obtain sufficient, appropriate audit evidence z5[Qh<M 获取足够、适当的审计证据 FEA/}*2F z
fml^N Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6XeqK*r* 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 <lSo7NkR #M[Cq= 2 The audit of specific items $:D hK 审计的具体项目 n6IN I~, :Sk<0VVd7 Receivables: confirmation % o0.8qVJi 应收帐款:确认 <*{(> ue}lAW{q Inventory: counting, cut-off, confirmation of inventory held by third parties yLt?XhRlp 存货:数量,减值,第三方持有存货的确认 Rmh,P > V3\}]5 Payables: supplier statement reconciliation, confirmation :4238J8 应付帐款:供应商的申明一致,确认 T=cb:PD{% R&}{_1dj8 Bank and cash: bank confirmation QlxlT $o} 银行存款和现金:银行的确认 K9'AYFse iJu$&
u Auditing sampling RAEiIf!3 审计抽样 04z2
gAo eJ$ {`&J 5.Review
=j1Q5@vS 复核 opxPK=kJ =G<S!qW Subsequent events ]p~,C*UH0 随后发生的事件 ?DJ,YY9P :cTwp K <.6$zcW
nHL(v 4T#Z[B[ Going concern RFm9dHI27 持续关注 `\S~;O r|7 hm:F) Management representations RD p(Ci 与管理层的交涉沟通 q|ZQsFZ nF|m*_DW Audit finalization and the final review: unadjusted differences Ucok&)7- 审核定稿和最后审查:未经调整的差异 )8Sm}aC j6)@kW9x ,t>/_pI+= 6. Reporting #bLeK
$ 报告 eTa[~esu. 学会计论坛bbs.xuekuaiji.com Rs%6O|u7 Appendix kv3jbSKCT 附录 Q1@V?`rkS{ Audit procedure +2]{%= 审计程序 Fop"m/