1. Assurance engagements and external audit
保证约定和外部审计 ey)u7-O )_v\{N Materiality, true and fair presentation, reasonable assurance A,gx5!J 物质性,真实公平的描述,合理的保证 v'Vt
.m&9& fhV0S>*< Appointment, removal and resignation of auditors 6!B^xm.R @ 审计人员的的任命、免职和辞职 `OP>(bU0 )M'UASB;8 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 20VVOnDY 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5w3 ZUmjO KO|pJ3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -@L's{J{M 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 8rwYNb.P 7"q+"0G Engagement letter _Dj<Eu_ 约定书(委托书) i~)NQmH< A)zPaXZ 2. Planning and risk assessment |=cCv_y 规划和风险评估 VD24X 0zbLc% General principles jJVT_8J 一般原则 xHB/]Vd- T|@#w%c'' Plan and perform audits with an attitude of professional skepticism <jUrE[x 持专业的怀疑态度计划和执行审计工作 8lOI\- !&`}]qQZ Audit risks = inherent risk ×control risk ×detection risk #9`r XEz 审计风险=内在风险×控制风险×检查风险 wn+j39y?ZY \&iil =H8! Risk-based approach $(gGoL< 基于风险的办法 Kej|1g1f :)p)=c8% Understanding the entity and knowledge of the business i-,D_ 了解商业的实质和知识 0/\PZX+ )'5<6Q.] Assessing the risks of material misstatement and fraud b,s Gq 评估材料错报和舞弊的风险 ]4Y/x i-
\Mb(6~nC Materiality (level), tolerable error gF[6c`-s 重要性(级别),可容忍误差 jJ
aV CV&zi6 Analytical procedures x_==Ss
分析程序 QqtC`H\ ,?g=U8y| Planning an audit F aFp_P? 规划审计工作 :N@U[Wx0A tAqA^f*{ Audit documentation: working papers YwL`>? 审计文件:工作底稿 (=1q!c`
o]Wz6L The work of others 1")FWN_K/T 其他机构的文件 X>8-`p -Z%F mv8 Rely on the work of experts (0i'Nb" 依靠专家的工作 ~G>jw"r W+gpr|R2 Rely on the work of internal audit r6`\d k 依靠内部审计工作 BeK2;[5C
<jeh`g 3. Internal control I%@e
@Dm,h 内部控制 :l+_ja&o D_d|=i The evaluation of internal control systems Ic'Q5kfM 对内部控制系统的评估 vsKl#R B
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eCFII Tests of control -~
0] 7Cpl 控制测试 #?9Q{0e .f>,6? Substantive procedures (time, nature, extent) (ZV;$N-t 实质性程序(时间,性质,程度) y%4 Gp -!cIesK;< Transaction cycles: revenue, purchases, inventory, etc. p8=|5. 交易周期:收入,采购,库存等。 pOMgEEhfS J58#$NC
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4.Audit evidence p*|ah%F6N 审计证据 d.`&0 bGN
5 4{f Obtain sufficient, appropriate audit evidence Ah-8"`E 获取足够、适当的审计证据 GR%{T'ZD` ]:&n-&@L Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations )1f+ld%R 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 #{x5L^v>] xO7Yt
l The audit of specific items exQ#<x* 审计的具体项目 :#{-RU@PS h*s`^W3 Receivables: confirmation 1}!L][( 应收帐款:确认 asr=m{C" ?;
[ T Inventory: counting, cut-off, confirmation of inventory held by third parties ?Ko|dmX 存货:数量,减值,第三方持有存货的确认 V&i2L.{G) :a.0hes Payables: supplier statement reconciliation, confirmation t?{B_Bf 应付帐款:供应商的申明一致,确认 %c X"#+e zDDK Bank and cash: bank confirmation e .l!3xY2' 银行存款和现金:银行的确认 rJQ=9qn\ jWvtv ng Auditing sampling (#o t^ 审计抽样 ;/'|WLI9 ',ZF5T5z@ 5.Review
#~k[ 6YR 0 复核 J &YQ]l 6tn+m54_ Subsequent events Ma6W@S 随后发生的事件 -U-P}6^ SfW}"#L>5 / p)F>WR #Qh>z%Mn^3 5&!'^! Going concern h^oH^moq< 持续关注 ^Kqf~yS% tnb$sulc+ Management representations \a)) 与管理层的交涉沟通 t> .
Fl- x<ax9{ Audit finalization and the final review: unadjusted differences ?NG=8.p 审核定稿和最后审查:未经调整的差异 qu~X.
pW 5HKW"=5Cf MBw-*K'?zB 6. Reporting 3c #s|qW 报告 xWE8Wm 学会计论坛bbs.xuekuaiji.com \Q&,ISO\ Appendix "DQ'C%sL9 附录 |P~;C6sf Audit procedure dE5D3ze 审计程序 zO~9zlik