1. Assurance engagements and external audit
保证约定和外部审计 Shv$"x:W |h&Z. Materiality, true and fair presentation, reasonable assurance "L!U7|9J 物质性,真实公平的描述,合理的保证 &8I}q]'k A/{!w"G Appointment, removal and resignation of auditors X]o"4#CQIX 审计人员的的任命、免职和辞职 >.I9S{7 f[
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T Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $+PyW(
r 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 )7p(htCz5 ksTK'7*
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ym+Ezb#o 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 upZtVdd vCXmu_S4^> Engagement letter WZTAXOw 约定书(委托书) @1xIph<z Z;,G:@, 2. Planning and risk assessment M|Nh(kvH 规划和风险评估 m41%?uC/ |QD#Dx1_
General principles fzA Fn$[ 一般原则 U#&+n-n
pO jz]}%O Plan and perform audits with an attitude of professional skepticism `
<kB/T 持专业的怀疑态度计划和执行审计工作 r*dNta< +prUa
u* Audit risks = inherent risk ×control risk ×detection risk kBxEp/y 审计风险=内在风险×控制风险×检查风险 pmOUl 8y4 CRD=7\0(D+ Risk-based approach c&N;r|N 基于风险的办法 {> <1K6t
V%z?wDC Understanding the entity and knowledge of the business D/JSIDd 了解商业的实质和知识 SUv'cld J_fs}Y1q\ Assessing the risks of material misstatement and fraud G&@d
J &B 评估材料错报和舞弊的风险 oe|8 ,iY:#E Materiality (level), tolerable error tRO=k34 重要性(级别),可容忍误差 |>[qC O <
*WGvCh%w Analytical procedures KVh#"]<WV 分析程序 _aBy>=2c$ H=\Tse_. Planning an audit Gz BPI'C 规划审计工作 K&RIF]0#G IC (:RtJ
Audit documentation: working papers k5J18S 审计文件:工作底稿 *8uS,s6g F"
M The work of others 5ba e- 其他机构的文件 I$p1^8~L jvAjnh# Rely on the work of experts .9WOTti 依靠专家的工作 NbTaI{r O!^ >YvOh Rely on the work of internal audit TOF V`7q;3 依靠内部审计工作 aSu^ $(+xhn(O 3. Internal control *v]s&$WyO 内部控制 ^)I}# \uZ|2WG` The evaluation of internal control systems W G@3+R>{ 对内部控制系统的评估
nlI3|5 /CMgWGI Tests of control qp/1t
C` 控制测试 F_9
4k _hJdC|/ Substantive procedures (time, nature, extent) %p$XK(6 实质性程序(时间,性质,程度) ?o$t{AQ X 6tJ Transaction cycles: revenue, purchases, inventory, etc. dQZdL4 交易周期:收入,采购,库存等。 6wj o:I S9]I[4
$5.52 4.Audit evidence ~[dL:=?c 审计证据 bmK Yj*T'<e Obtain sufficient, appropriate audit evidence hc[J,yG 获取足够、适当的审计证据 }Hq3]LVE 6W{N
w< Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /9&!u )+ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 [@5cYeW3. 8Iu6r}k?~` The audit of specific items @TD=or .& 审计的具体项目 oA@M = ?upd Receivables: confirmation ?jUgDwc(w 应收帐款:确认 TukhGgmF f<i
K% Inventory: counting, cut-off, confirmation of inventory held by third parties ?bt;i>O\ 存货:数量,减值,第三方持有存货的确认 KXDnhVf 3<"j/9;K' Payables: supplier statement reconciliation, confirmation 7M7Lj
0Y)L 应付帐款:供应商的申明一致,确认 R9 Ab.t 2T)k-3 Bank and cash: bank confirmation iQ(j_i'+!I 银行存款和现金:银行的确认 Sn4xv2/ egSs=\ Auditing sampling nOd;Zw 审计抽样 +6$+]u] ,Yx<"2 W 5.Review
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j9 复核 5,s@K>9l; O/FI>RT\H Subsequent events "yh2+97l 随后发生的事件 #::+# G m BFNg3_ V 0Oqq0\ W_E^+Wl@ 9
@ < Going concern
m (MQ 持续关注 `|>]P"9yp IqFcrU$4 Management representations R:&y@/JY8[ 与管理层的交涉沟通 YVa,?&i=N )mf|3/o Audit finalization and the final review: unadjusted differences {l!{b1KJ 审核定稿和最后审查:未经调整的差异 NQ;X|$!zH M1Ff ,]w {*F
=&D 6. Reporting Qs
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报告
?!U.o1 学会计论坛bbs.xuekuaiji.com J&fIWZ Appendix 1E
/G+pm 附录 k<Gmb~Tg1 Audit procedure f3G:J<cL 审计程序 ut\X{.r7