1. Assurance engagements and external audit
保证约定和外部审计 q-}J0vu\K @[S\ FjI Materiality, true and fair presentation, reasonable assurance %-:6#bz 物质性,真实公平的描述,合理的保证 N|h}'p w_I}FPT<(: Appointment, removal and resignation of auditors T{j&w% (z 审计人员的的任命、免职和辞职 iffRGnN^e ~
>ACMO Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion P Z;O
pp 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 I=pTfkTT dYJW`Q;j.| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior h7
> 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 h^bbU. ]baO{pJi Engagement letter jfHVXu^M 约定书(委托书) W 6~B~L 6?ylSQ]1 2. Planning and risk assessment pUr.<yc&u 规划和风险评估 avk0pY(n $3%EKi General principles Y]nY.5irL 一般原则 o$YL\ <qp uV *
&a~ Plan and perform audits with an attitude of professional skepticism O&irgc! 持专业的怀疑态度计划和执行审计工作 g(MeCoCc ?!~CX`eMZ Audit risks = inherent risk ×control risk ×detection risk ek#{!9- 审计风险=内在风险×控制风险×检查风险 Ut8yA"Y~ t*^Q`V wQ Risk-based approach vh
+IhGi 基于风险的办法 }}l04kN_ [:sV;37s Understanding the entity and knowledge of the business 0AFjO) 了解商业的实质和知识 X'WbS icHc!m? Assessing the risks of material misstatement and fraud SUfl`\O 评估材料错报和舞弊的风险 i}+K;,Da:8 2rf-pdOvG Materiality (level), tolerable error }0|,*BkI
m 重要性(级别),可容忍误差 Cjsy1gA
do%6P^qA Analytical procedures "wT[LA9\ 分析程序 $v+Q~\' iz
ow=} Planning an audit Dw?nf 规划审计工作 _bn*B$ ,)nO Audit documentation: working papers \:\rkc9LI 审计文件:工作底稿 O[;>Y'zqC% /N7j5v( The work of others Y|g8xkI}XB 其他机构的文件 _CBG? *)ZDN~z7o Rely on the work of experts `TOm.YZG 依靠专家的工作 tD.md_E jX!,xS%( Rely on the work of internal audit $+)SW{7 依靠内部审计工作 \;}F6g KE`}P<K& 3. Internal control cWP34;NNM 内部控制 -S
OP8G 6+e@)[l.zc The evaluation of internal control systems $3|++
? 对内部控制系统的评估 )}1J.>5 M;,Q8z% Tests of control 9^<t0oY 控制测试 t0d1??G KQj5o>} 6 Substantive procedures (time, nature, extent) YgCJ s; 实质性程序(时间,性质,程度) mTT1,| kFW9@!9 Transaction cycles: revenue, purchases, inventory, etc. B)O{+avu 交易周期:收入,采购,库存等。 n:,At]ky %,E\8{I+
(V)nHF*<> 4.Audit evidence U@!e&QPn 审计证据 <T+)~&g$ HP^<2?K Obtain sufficient, appropriate audit evidence >uN{co hs 获取足够、适当的审计证据 D$d8u=S u;GS[E4
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations )" q$g& 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 ,&rlt+wE D.9qxM"Z> The audit of specific items j]#qq]c 审计的具体项目 '.r_6X$7Jt {M96jjiInf Receivables: confirmation +]
>o@ 应收帐款:确认 DpH+lpC `h}fS4CO Inventory: counting, cut-off, confirmation of inventory held by third parties OaY.T 存货:数量,减值,第三方持有存货的确认 w5w,jD[ D]\of#%T Payables: supplier statement reconciliation, confirmation )-%3;e<w 应付帐款:供应商的申明一致,确认 8i
/5L=a"` sygxV Bank and cash: bank confirmation ]KdSwIbi 银行存款和现金:银行的确认 j\iE3:94$ mN?y\GB Auditing sampling gQMcQV]C$ 审计抽样 :jlKj} 4A $(/=Wn 5.Review
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复核 (3~h)vaJ #m=TK7*v Subsequent events CT,P Q
随后发生的事件 Oo^kV:.) (Ild>_Tdb` 2wLnRP`* $`,10uw Wu3or"lcw* Going concern m:&go2Y 持续关注 blO(Th& /9T.]H~ Management representations '/8{Mx+ 与管理层的交涉沟通 0M=A,`qk AX($LIy9P Audit finalization and the final review: unadjusted differences T% 74JRQ 审核定稿和最后审查:未经调整的差异 ""$vaqt 3/_rbPr tQ =3Oa[u 6. Reporting B'}h6ZH 报告 U;
-2)+ 学会计论坛bbs.xuekuaiji.com IAyyRl\ Appendix U9"g;t+/ 附录 ymH>]
cUm Audit procedure c12mT(+- 审计程序 )Fk
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