1. Assurance engagements and external audit
保证约定和外部审计 z<6P3x| R+K&<Rz Materiality, true and fair presentation, reasonable assurance ;b?+:L 物质性,真实公平的描述,合理的保证 W}k?gg= 8EG8!,\I Appointment, removal and resignation of auditors v*~
%x 审计人员的的任命、免职和辞职 $&=;9=" @P"`=BU& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _8li4;F 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 LnTe_Q7_
o|qeh<2=x Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior # )mkD4 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 M.:@<S m0\"C-Bk Engagement letter RO$@>vL 约定书(委托书) wYQ1Z 8U<.16+5Q 2. Planning and risk assessment _jrA?pY 规划和风险评估 +%}5{lu_e O\?5#. General principles e0N=2i?I#z 一般原则 ys[i`~$ t7oz9fSz=? Plan and perform audits with an attitude of professional skepticism |:=b9kv 持专业的怀疑态度计划和执行审计工作 \e:FmG L2>?m`wp Audit risks = inherent risk ×control risk ×detection risk W|H4i;u 审计风险=内在风险×控制风险×检查风险 e,#+Xx0M fteyG$-s Risk-based approach bpF@}#fT 基于风险的办法 Tc3ih~LvG i. u15$ Understanding the entity and knowledge of the business 0(9I\j5`TT 了解商业的实质和知识 ;%rs{XO9 Ife,h
s Assessing the risks of material misstatement and fraud QVSsi
j 评估材料错报和舞弊的风险 j |'#5H` 1!;"bHpk Materiality (level), tolerable error >^T,U0T]) 重要性(级别),可容忍误差 o
>Rw}R LTYuxZ Analytical procedures +%e%UF@ 分析程序 /md Q(Dm }uvKE|umj Planning an audit f=_Bx2ub 规划审计工作 ^;)SFmjg% igRDt{} Audit documentation: working papers ^b"x|8 审计文件:工作底稿 G {pP} [I++>4 The work of others kKxL04 其他机构的文件 VRd:2uDS =0s`4Y"+ Rely on the work of experts 3Y1TQ;i,wQ 依靠专家的工作
'{j\0 AF*ni~ Rely on the work of internal audit GFQG(7G9 依靠内部审计工作 1%SJ1oY U5On-T5 3. Internal control U9@t?j_#X{ 内部控制 pu2 wEQ q*F
~~J!P The evaluation of internal control systems Ypn%[sSOp 对内部控制系统的评估 q#Yg0w~ F;d%@E_Bc Tests of control j#LV7@H.e? 控制测试 m0%iw1OsH% M]6w^\4j9 Substantive procedures (time, nature, extent) ;Xfd1 实质性程序(时间,性质,程度) VeNNsg>& %S
>xSqX Transaction cycles: revenue, purchases, inventory, etc. 8`AcS|k 交易周期:收入,采购,库存等。 %2@ Tj}xa nxn[ ~~ vk4C_8m 4.Audit evidence 1BMV=_ 审计证据 AMh37Xo /@9-!cL Obtain sufficient, appropriate audit evidence `zElBD 获取足够、适当的审计证据 {dy`
%It ny!lja5[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations nu469 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 XI%RneuDr: 7~!I2DV_ The audit of specific items |MOn0
* 审计的具体项目 p~Yy"Ec;p <O,'5+zG% Receivables: confirmation kz7vbY 应收帐款:确认 ;_?zB NW Dh\S`nfFq Inventory: counting, cut-off, confirmation of inventory held by third parties 2|0Je^$|
存货:数量,减值,第三方持有存货的确认 LCo1{wi M(;y~|
e Payables: supplier statement reconciliation, confirmation SE-!|
WR 应付帐款:供应商的申明一致,确认 L<f-Ed9| 4B:\ Bank and cash: bank confirmation "J]f0m= 银行存款和现金:银行的确认 "jl1.Ah l1-4n*f
U Auditing sampling |uQn|"U4 审计抽样 .;<7424(% =,&u_>Dp 5.Review
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zd@[ 复核 NDB*BmG 3n.+_ jQ>s Subsequent events ppwd-^f3j 随后发生的事件 |Q5H9<* L0X&03e=e: f0-RhR hrJ$%U
X)FL[RO%q Going concern 5S&aI{;9< 持续关注 4/*]` #t"9TP Management representations /`7 I K 与管理层的交涉沟通 +
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# Audit finalization and the final review: unadjusted differences httls>:xB| 审核定稿和最后审查:未经调整的差异 ^z[_U}N\} QT`fix{ &M0o&C-1/ 6. Reporting |x1$b7 报告 fl!mYCPv 学会计论坛bbs.xuekuaiji.com ?,WUJH?^ Appendix N+*(Y5TU 附录 .LX?VD Audit procedure 8pXfT%] 审计程序 ::4"wU3t