1. Assurance engagements and external audit
保证约定和外部审计 v%AepK& Zi+F IQ( Materiality, true and fair presentation, reasonable assurance u"(NN9s 物质性,真实公平的描述,合理的保证 :Ae#+
([V Hv/5) Appointment, removal and resignation of auditors Md@x2Ja 审计人员的的任命、免职和辞职 "_\"S v]EZYEXFL) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
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K <9M 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8 yi#] 5`Q h&CZN ! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )Sb-e(sl 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 A+8)VlE\ KJ32L Engagement letter VgIk '. 约定书(委托书) nRB3VsL &'&)
E(( 2. Planning and risk assessment YW6a?f^! 规划和风险评估 bRyxP2 K mH))LIv General principles E;s_=j1f 一般原则 &z40l['4bz MnqT?Cc4$j Plan and perform audits with an attitude of professional skepticism b way+lh 持专业的怀疑态度计划和执行审计工作 L~{(9J'( "5<! Audit risks = inherent risk ×control risk ×detection risk xok
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审计风险=内在风险×控制风险×检查风险 tt2
S.j lSaX!${R'T Risk-based approach
l$\B>u,> 基于风险的办法 c`\/] HM0&% Understanding the entity and knowledge of the business $%\6"P/64 了解商业的实质和知识 &.DRAD) 0+op|bdj Assessing the risks of material misstatement and fraud '_4apyq| 评估材料错报和舞弊的风险 /huh}&NNu 8g!79q\c4 Materiality (level), tolerable error 'A.5T%n- 重要性(级别),可容忍误差 b<4nljbx 5o 5DG Analytical procedures ;@ixrj0u 分析程序 #GlFm?/6K/ ~Y
g)8 Planning an audit y7:f^4 规划审计工作 frPQi{u$ yp$jLBA Audit documentation: working papers 6>#8^{[ 审计文件:工作底稿 UakVmVN/P qOy(dG g The work of others G\MeJSt* 其他机构的文件
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drG H!7?#tRU Rely on the work of experts x3FB`3y~s 依靠专家的工作 )@I] Rk? ysK J= Rely on the work of internal audit R[jFB
7dd 依靠内部审计工作 S@3`H8 [ YYFS
({ 3. Internal control ibZ[U p? 内部控制 WO9vOS> C^,baCX The evaluation of internal control systems f/8&-L 对内部控制系统的评估 =>c0NT OET/4(C Tests of control qF$y
p>|# 控制测试 AEn
kx!o e8dZR3JL Substantive procedures (time, nature, extent) $mKExW 实质性程序(时间,性质,程度)
YHom9&A qS! Lt3+ Transaction cycles: revenue, purchases, inventory, etc. 5<`83;R9 交易周期:收入,采购,库存等。
hy;V~J# =|Qxv`S1 &F
:.V$ 4.Audit evidence Q`'cxx 审计证据 $rk=#;6]v; bcwb'D\a Obtain sufficient, appropriate audit evidence ]?T^tJ 获取足够、适当的审计证据 m%})H"5 6
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2O>V Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations PR!
0=E*} 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 '[8w8,v( hG~.Sc:G The audit of specific items
q1L>nvE 审计的具体项目 (D?4*9= @8m%*
pBg Receivables: confirmation YKU|D32 应收帐款:确认 5655)u.N8 Wf8@B#^{ Inventory: counting, cut-off, confirmation of inventory held by third parties $v2t6wS," 存货:数量,减值,第三方持有存货的确认 Z]{=Jy!F P(I%9 Payables: supplier statement reconciliation, confirmation ! jApV 应付帐款:供应商的申明一致,确认 EX!`Zejf G#` Bank and cash: bank confirmation ^Tj{}<yT 银行存款和现金:银行的确认 73S
N\ Q6URaw#Yt` Auditing sampling q'y<UyT6 审计抽样 .
4RU'9M vJi<PQ6 5.Review
iuXXFuh 复核 'J0I$-QYk YR/I<m`]} Subsequent events y"7*u
3>" 随后发生的事件 /%7&De6Xg VuTTWBx
1'p=yHw ADOA&r[ F?FfRzZ[ Going concern Z*b l J5YC 持续关注 M~`^deU1 lcEK&AtK Management representations Mr4,?Z&`-d 与管理层的交涉沟通 +3XaAk N8kNi4$mp= Audit finalization and the final review: unadjusted differences iyR"O1] 审核定稿和最后审查:未经调整的差异 A\9LJ#E U}Puq5[ ? cVMRSp 6. Reporting { Dm@_& 报告 8BZ&-j{ 学会计论坛bbs.xuekuaiji.com :EYUBtTj Appendix &M3KJ I0L 附录 j$lf>.[I Audit procedure aY.cx1" 审计程序 5wAKA`p"z