1. Assurance engagements and external audit
保证约定和外部审计 *H~&hs>k C=`MzZ bJ Materiality, true and fair presentation, reasonable assurance G
uKiNYI_ 物质性,真实公平的描述,合理的保证 d$:LUxM#
=h|xlT Appointment, removal and resignation of auditors }-~LXL%!3 审计人员的的任命、免职和辞职 Z ty9O8g rb*;4a Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion UeU`U 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6rMNp"! c+501's Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |"YE_aYu 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ^w
z 2e @k)[p+)E Engagement letter _FkIg>s 约定书(委托书)
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PvjJ r"s 2. Planning and risk assessment E<\\/Q%w 规划和风险评估 ))4RgS$ id[caP=` General principles 6UM1>xq9A 一般原则 wicW9^ik ]nq/yAF% Plan and perform audits with an attitude of professional skepticism Z6 E_Y? 持专业的怀疑态度计划和执行审计工作 QBb%$_Z GezMqt;2 Audit risks = inherent risk ×control risk ×detection risk AA0\C_W0p 审计风险=内在风险×控制风险×检查风险 .+&M,%
x A+hA'0isF@ Risk-based approach r0q?e`nsA 基于风险的办法 H7}f[4S% $'3'[Nr(;t Understanding the entity and knowledge of the business a(lmm@;V< 了解商业的实质和知识 wY"BPl]b 3EH7HW Assessing the risks of material misstatement and fraud +h8`8k'}-2 评估材料错报和舞弊的风险 jmF)iDvjuZ >1$Vh=\OI Materiality (level), tolerable error D+y?KihE 重要性(级别),可容忍误差 C(kL=WD 395`Wkv Analytical procedures ?{\h`+A 分析程序 |IDZMd0 *gOUpbtXa Planning an audit bWJ&SR> 规划审计工作 R# ZO<g%' %:Z_~7ZR Audit documentation: working papers [DvQk?,t 审计文件:工作底稿 MqRJ:x \LM.>vJ The work of others 6eb~Z6n&? 其他机构的文件 %e(DPX #fb&51 Rely on the work of experts 3Scc"9] 依靠专家的工作 XrI$@e* 0+/ew8~$ Rely on the work of internal audit k:URP`w[X= 依靠内部审计工作 j<)`|?@e( ~-#Jcw$+n= 3. Internal control z
fu)X!t^ 内部控制 >4J(\'}m|
-t: U4r( The evaluation of internal control systems D#gC-,
对内部控制系统的评估 gv1y%(`|n( KbMan~Pb6 Tests of control AWd,qldv 控制测试 Y|buQQ| Re*_Dt=r Substantive procedures (time, nature, extent) `><E J'h 实质性程序(时间,性质,程度) a%5/Oc
[[ )KOIf{ Transaction cycles: revenue, purchases, inventory, etc. T3@34}* 交易周期:收入,采购,库存等。 ;,s9jw $laUkD#vz #7@p 4.Audit evidence :*s@L2D6 审计证据 TX;)}\ 'mZQ}U=< Obtain sufficient, appropriate audit evidence V[n,fEPBr 获取足够、适当的审计证据 $W%-Mm 45&Rl,2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations / }*}r 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ]E6r)C rQosI:$ The audit of specific items OY2u,LF9H 审计的具体项目 4W}mPeEeV =.w~qL Receivables: confirmation ;]@Pm<f 应收帐款:确认 ?!O4ia3nFk vM50H Inventory: counting, cut-off, confirmation of inventory held by third parties ~/XDA:nfL: 存货:数量,减值,第三方持有存货的确认 M6GiohI_"P wB&5q!{! Payables: supplier statement reconciliation, confirmation wD4[UU? 应付帐款:供应商的申明一致,确认 BWNI|pq)v RC?vU Bank and cash: bank confirmation 20}w.V 银行存款和现金:银行的确认 .R
l7,1\ q@tym5 Auditing sampling E^$8nqCL: 审计抽样 _?bO
/y_y |(AFU3~ 5.Review
@_W13@| 复核 u:mndTpB6x jAU&h@ Subsequent events pRd'\+ 随后发生的事件 aNA
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>d^n %ZX9YuXQ Going concern t=9f:,I$ 持续关注 dFA1nn6{ y#th&YC_b Management representations -m@PqJF^ 与管理层的交涉沟通 pWq+`|l$ j=Izwt>
Audit finalization and the final review: unadjusted differences @$'pMg 审核定稿和最后审查:未经调整的差异 EB*C;ms lRNm
&3:- paLPC&G 6. Reporting `(
w"{8laB 报告 v$w}UC%uf 学会计论坛bbs.xuekuaiji.com /sj*@HF= Appendix r7L.W 附录 ,II3b(l Audit procedure ?c+$9 审计程序 jM
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