1. Assurance engagements and external audit
保证约定和外部审计 vg/:q>o 6~j.S
" Materiality, true and fair presentation, reasonable assurance Vr=c06a2 物质性,真实公平的描述,合理的保证 <n:j@a\up0 [J.-gN$X@ Appointment, removal and resignation of auditors qhiO( !jK 审计人员的的任命、免职和辞职 ?YO$NYwE D.\s mk Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion X3j<HQcK 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g [~"c} 'YcoF;&[C Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior aZMMcd 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 ,
TAzJ AK*F,H9 Engagement letter O1_dA%m
约定书(委托书) i;
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aN5 w 2. Planning and risk assessment 5-ju5z?= 规划和风险评估 $`&uu C4jqT General principles &_EjP
hZ 一般原则 <""
fJ`7 Uxq9H Plan and perform audits with an attitude of professional skepticism S>oQm 持专业的怀疑态度计划和执行审计工作 [z1[4 hKtc Audit risks = inherent risk ×control risk ×detection risk jHxg(] 审计风险=内在风险×控制风险×检查风险 q!
+? n^Qt !~ Risk-based approach XY;cz 基于风险的办法 Y4 Y;xK" .7*3V6h =F Understanding the entity and knowledge of the business 8Jd\2T7 h 了解商业的实质和知识
j'V# =vH t6u01r{~` Assessing the risks of material misstatement and fraud ;@$B{/Q 评估材料错报和舞弊的风险 gt1W_C\ )PU?`yLT
r Materiality (level), tolerable error p -=+i
重要性(级别),可容忍误差 CmNd0S4v 8yH* Analytical procedures vElVw.
P 分析程序 0!c^pOq6 6Y|jK<n?H Planning an audit Qifjv0&;u 规划审计工作 *jps}uk< eJB !| Audit documentation: working papers {:VUu?5-t; 审计文件:工作底稿 lkWID |d* K'+ The work of others c8cV{}7Kb 其他机构的文件 (1r.AG`g tkFGGc}w\ Rely on the work of experts k:Iz>3O3] 依靠专家的工作 wj f
k > 2[W1EQI Rely on the work of internal audit ubn`w=w$ 依靠内部审计工作 G &'e
P 5Mfs)a4j. 3. Internal control ,haCZH{ 内部控制 ?G[<~J3-E gxX0$\8o7 The evaluation of internal control systems K; 7o+Xr 对内部控制系统的评估 Mt@P}4 %=:*yf>} Tests of control 8:%=@p>$ 控制测试 ZI
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X Substantive procedures (time, nature, extent) km;M!}D 实质性程序(时间,性质,程度) Zc"Vf]: .!ThqYo Transaction cycles: revenue, purchases, inventory, etc. s6(iiB%d 交易周期:收入,采购,库存等。 "x.|' ~:Jw2 P2z a}Db9 = 4.Audit evidence 7gR8Wr ^ 审计证据 }t tiL A4,tv#z Obtain sufficient, appropriate audit evidence =X(8[ e 获取足够、适当的审计证据 D}SYv})Ti K|-?1)Um Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
bwjjwu& 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 78v4cQ Y PQ`p:=~>:i The audit of specific items h
&3*O[` 审计的具体项目 @(Mg>.P 3"O)"/"Q. Receivables: confirmation 03ol!|X"9 应收帐款:确认 VJ`c/EVIt m>C}T Inventory: counting, cut-off, confirmation of inventory held by third parties $]4>;gTL' 存货:数量,减值,第三方持有存货的确认 4J=6A4O5Z PiD%PBmUl Payables: supplier statement reconciliation, confirmation =&QC&CqEi 应付帐款:供应商的申明一致,确认
D(}w$hi8 @V/Lqia Bank and cash: bank confirmation P@ewr} 银行存款和现金:银行的确认 lW^bn(_gQ EP.nVvuL Auditing sampling 9o<}*L 审计抽样 Q:I2\E 2 %YtMkC5 5.Review
OI3UC=G 复核 bI)ItC_wf! 5T?esF< Subsequent events fk%yi[ 随后发生的事件 N;cEf7+f ,wJ#0? I\JJ7/S`t 3[kY:5- ^qL2Q* Going concern -LF0%G 持续关注 c+PT"/3 D8a[zXWnc Management representations =%,;=4w 与管理层的交涉沟通 0GR\iw$[J *={`
% Audit finalization and the final review: unadjusted differences [#y
/` 审核定稿和最后审查:未经调整的差异 Hl"qLrb4 (fmcWHs tETT\y|' 6. Reporting 14TA( v]T 报告 {@1C,8n; 学会计论坛bbs.xuekuaiji.com xOCHP|? Appendix 7Y$#*
7 附录 uT8@p8 Audit procedure G%
wVQ|1 审计程序 *')g}2iB