1. Assurance engagements and external audit
保证约定和外部审计 Ko -<4wu -{L[Wt{1 Materiality, true and fair presentation, reasonable assurance 9*,5R,# 物质性,真实公平的描述,合理的保证 -4hX-
},[j+wx Appointment, removal and resignation of auditors XM8C{I1 审计人员的的任命、免职和辞职 40q8,M
c]xpp;% ] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |0-5-. 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 $> #PhOC ADHe![6q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9"<)DS 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 -M[5K/[ ~yO.R)4v Engagement letter t0?BU~f 约定书(委托书) tnKzg21% C(?lp
2. Planning and risk assessment yil{RfBEr_ 规划和风险评估 +o_`k!
bJ/~UEZw General principles 5(DCq(\P* 一般原则 e@X~F6nP Ye(0'*-jyc Plan and perform audits with an attitude of professional skepticism Lw!@[;2 持专业的怀疑态度计划和执行审计工作 >:wk.<Z-
r*,]=M W Audit risks = inherent risk ×control risk ×detection risk @rVmr{UE 审计风险=内在风险×控制风险×检查风险 >#>YoA@S O
gycP4z[ Risk-based approach nC`=quM9 基于风险的办法 u2U@Qrs2 7dU X(D,? Understanding the entity and knowledge of the business rVf`wJ6b 了解商业的实质和知识 #UGbSOoCtn /nC"'d(# Assessing the risks of material misstatement and fraud G-}
zkax 评估材料错报和舞弊的风险 2Jj`7VH> Gzm[4|nO^ Materiality (level), tolerable error `D GO~RMp9 重要性(级别),可容忍误差 ^{Mx?]z VSP[G ,J. Analytical procedures qLPI^g, 分析程序 Vxk0oIk` }*0%wP Planning an audit B;rq{ac!P] 规划审计工作 iAXx`>}m [i&tE.7 Audit documentation: working papers i&?~QQP` 审计文件:工作底稿 L(X:=)
!K0 o]k[l; The work of others 6o6m"6 其他机构的文件 {~d4;ht1Y Q2k\8i Rely on the work of experts XvdK; 依靠专家的工作 P3N
f< |r3eq4$Am Rely on the work of internal audit Rhr]ML 依靠内部审计工作 xi|iV1A
G%4vZPA 3. Internal control cvc.-7IO 内部控制 9^jO^[> i2swots The evaluation of internal control systems LfK <%(: 对内部控制系统的评估 ]aaHb 4\-kzGgmo Tests of control )DoY*'Cl 控制测试 gE8>5_R| sg9ZYWcL Substantive procedures (time, nature, extent) 8
A2k-X, 实质性程序(时间,性质,程度) 1_<'S34 EI/_=.d Transaction cycles: revenue, purchases, inventory, etc. a0.)zgWr 交易周期:收入,采购,库存等。 $r_z""eOc NEK;'"~ VpJ2Qpd= 4.Audit evidence U[
Z1@2zLx 审计证据 dyg1.n#M} BDcl1f T Obtain sufficient, appropriate audit evidence 33
N5> } 获取足够、适当的审计证据 0R
*!o\y #mtlgK' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,wnF]K2D0 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 jQ`cfE$sV ~Uga=&
The audit of specific items 03{e[#6 审计的具体项目 ]Ub?Wo7F? ="Dmfy7 Receivables: confirmation 5w{_WR6, 应收帐款:确认 H?O* }X}fX#[ Inventory: counting, cut-off, confirmation of inventory held by third parties MbjH\XRB 存货:数量,减值,第三方持有存货的确认 \}G/F! @XB/9! Payables: supplier statement reconciliation, confirmation yPuT%H&i 应付帐款:供应商的申明一致,确认 Vx?a&{3]- &~uzu{ Bank and cash: bank confirmation ? NVN&zD] 银行存款和现金:银行的确认 n802!d+Tn r=s2wjk Auditing sampling
N"FQMxqm 审计抽样 G9^!=
v@ b+3{ bE 5.Review
Z
wIsEJz 复核 .y[=0K: .pG_j] Subsequent events / 1E6U6 随后发生的事件 o^5xCK:Oi2 e|xRK?aVBu J
Wof<D, qfG
`H#cA< }J"}poB: Going concern ;pS
Wu9 持续关注 Q>= :$I 6fQQKM@a| Management representations )*$'e<?` 与管理层的交涉沟通 JAc-5e4 :C>slxY Audit finalization and the final review: unadjusted differences lHr?sMt 审核定稿和最后审查:未经调整的差异 c00a;=ji 0FHN
>`\~=ivrD 6. Reporting YV 2T$#7u 报告 Tig`4d-% 学会计论坛bbs.xuekuaiji.com l.Qj?G Appendix -=2tKH`
Q 附录 _ jF,
k>F Audit procedure zTm&m#){3A 审计程序 s#64NG