1. Assurance engagements and external audit
保证约定和外部审计 WyatHC y@~ VE5N Materiality, true and fair presentation, reasonable assurance z8t;jw 物质性,真实公平的描述,合理的保证 JK<[]>O ^@* `vz^_ Appointment, removal and resignation of auditors 3#t#N
W*e 审计人员的的任命、免职和辞职 P'
tXG Vq]ixag2^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion g@!U^mr*3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <L4$f(2 G3^<l0?S Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior U$gR}8\e 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 ]?1_.Wjtt f4P({V Engagement letter 2YZ>nqy 约定书(委托书) oMg-.!6 ph5{i2U0 2. Planning and risk assessment b_nE4> 规划和风险评估 Fdhgm{Y2s _"@:+f, General principles *z69ti/
t 一般原则 I?PqWG!O [G$ #jUt/O Plan and perform audits with an attitude of professional skepticism 37kFbR@x 持专业的怀疑态度计划和执行审计工作 9.\SeJ8c
1xS+r)_n@ Audit risks = inherent risk ×control risk ×detection risk 2mzn{S)nV 审计风险=内在风险×控制风险×检查风险 9qCE{[( k/{WlLN Risk-based approach 7\%JJw6h 基于风险的办法 Cs>` f,o KHZ[drb6$ Understanding the entity and knowledge of the business V:y6NfL7i' 了解商业的实质和知识 ~;CNWJtcf( uFSU|SDd. Assessing the risks of material misstatement and fraud ds!nl1 评估材料错报和舞弊的风险 [(x<2MTj b)'CP Cu* Materiality (level), tolerable error .%n_{ab1 重要性(级别),可容忍误差 ZS=H1 HJ]v- Analytical procedures *]U`]!Esp 分析程序 d*s*AV 34!.5^T Planning an audit ~w
uCa!!A 规划审计工作 j
H2)8~P b3-j2`# Audit documentation: working papers /gF)msUF 审计文件:工作底稿 5n2!Y\ `.pEI q^ The work of others ' F.^
8/> 其他机构的文件 fB9,#
F nE8z1hBUq Rely on the work of experts <$-^^b(y 依靠专家的工作 8%B_nVc )-!)D Rely on the work of internal audit BkB_?^Nv8 依靠内部审计工作 +Xw%X3o) 2fr%_GNu 3. Internal control \u`P(fI!K% 内部控制 36OQHv;& ~*1>)P8]#
The evaluation of internal control systems CA igV$ 对内部控制系统的评估 U
AXp;W` *O'|NQhNx> Tests of control ho{%7\ 控制测试 Ywhhs
}f 05ClPT\BCr Substantive procedures (time, nature, extent) }O~D3z4l0 实质性程序(时间,性质,程度) m
uO. #1$4<o#M Transaction cycles: revenue, purchases, inventory, etc. H6`k%O* 交易周期:收入,采购,库存等。 #Q7:Mu+ TM6wjHFm Sc{&h8KMTb 4.Audit evidence x`7Le&4f 审计证据 qc,E azmU ]'xci"qV` Obtain sufficient, appropriate audit evidence YQ:$m5ai 获取足够、适当的审计证据 @uyQH c,V wT!?.Y)aj Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations j7&#R+f 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 wwdmz;0S ib(|}7Je The audit of specific items Wtu-g**KN 审计的具体项目 Ag0w8F Bv~^keuj3t Receivables: confirmation Awfd0L;9 应收帐款:确认 i695P}J2 Ux',ma1JK Inventory: counting, cut-off, confirmation of inventory held by third parties $rj:K)P 存货:数量,减值,第三方持有存货的确认 zu?112-v2 vT{(7m!Ra Payables: supplier statement reconciliation, confirmation A 94:(z;{ 应付帐款:供应商的申明一致,确认 sT1
OAK\^ ]g$ky.; Bank and cash: bank confirmation qfT9g>EF 银行存款和现金:银行的确认 Ynf "g#( o0No"8DnjH Auditing sampling *%jXjTA0D 审计抽样 90+Vw`Gz= (^B1Kt!< 5.Review
M/W9"N[ta 复核 66>X$nx(z L>/$l( Subsequent events m$[:
J 随后发生的事件 >yn?@ve@ 0c"9C_7^g ][Tw^r& E^n!h06~G ^-?^iWQG Going concern |+8rYIms` 持续关注 uHquJQ4 0aR.ct% Management representations _gK}Gi?| 与管理层的交涉沟通 [4qvQ7Y
! +~F>:v?Rh Audit finalization and the final review: unadjusted differences 4mW$+lzn 审核定稿和最后审查:未经调整的差异 [Y
lRz a++gwl )2E vZn 6. Reporting %Jl6e}! 报告 S`[(y?OF? 学会计论坛bbs.xuekuaiji.com ]{i0?c Appendix j#c@dze 附录 F',1R"/} Audit procedure cyd_xB5K 审计程序 'Sd+CXS