1. Assurance engagements and external audit
保证约定和外部审计 }[XzM/t c=]qUh
nH Materiality, true and fair presentation, reasonable assurance uqwB`<>KJ 物质性,真实公平的描述,合理的保证 ',j'Hf =<w6yeko Appointment, removal and resignation of auditors s$`g%H> 审计人员的的任命、免职和辞职 D|m6gP;P S6CM/ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion KD?~ hpg 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 T)wc{C9w WGjT06a\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0jCYOl 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 'WK}T)o OE)n4X Engagement letter R r! PU 约定书(委托书) W$LaXytmak BE. v+'c" 2. Planning and risk assessment )R
$+dPu> 规划和风险评估 RK?b/9y x)0g31 49 General principles csE 9Ns 一般原则 c#sPM!! u4TU"r("A Plan and perform audits with an attitude of professional skepticism 92_F8y*D 持专业的怀疑态度计划和执行审计工作 p'UY Ht wP28IB:^ Audit risks = inherent risk ×control risk ×detection risk wHm{
4 审计风险=内在风险×控制风险×检查风险 !9=hUpRN e^kccz2f Risk-based approach y~'F9E!
i 基于风险的办法 JwWW w1 N^7Qn*qt[ Understanding the entity and knowledge of the business Awl4*J~ 了解商业的实质和知识 qS<a5 `EA a@ `1 5O: Assessing the risks of material misstatement and fraud Sx)b~ * 评估材料错报和舞弊的风险 =H6"\`W
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qQSt% Materiality (level), tolerable error v#*9rNEj0 重要性(级别),可容忍误差 *A C){M s\ft:a@ Analytical procedures m[ *)sm 分析程序 J'^H@L/E Kp?
):6 Planning an audit Cj
31>k1 规划审计工作 @igGfYy (t'hWS Audit documentation: working papers
0<*R 0 审计文件:工作底稿 -q1vB8gjj *izPLM}+ The work of others =H&{*Ja 其他机构的文件 i5wXT !4-B
xeNY\ Rely on the work of experts ^@?-YWt 依靠专家的工作
i zJa`K S@i*+&Ot Rely on the work of internal audit k(1]!c4J0 依靠内部审计工作 ;u`zZb=,[ JJ@O5 3. Internal control ,E,oz {,i( 内部控制 )X-
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yS# The evaluation of internal control systems l/9V59Fv9 对内部控制系统的评估 LWgYGXWT"
=d>^q7s Tests of control *Pj[r 控制测试 t.wB\Kmt\ sLiKcR8^ Substantive procedures (time, nature, extent) `s
HrC 实质性程序(时间,性质,程度) P,5gaT) *Y!'3|T Transaction cycles: revenue, purchases, inventory, etc. tlhYk=yq 交易周期:收入,采购,库存等。 gP=(2EVE Pd-0u>k E
fA*w/y 4.Audit evidence b37F;"G 审计证据 ioxsx>e< 3LXS}~& Obtain sufficient, appropriate audit evidence ~=HrD?-99p 获取足够、适当的审计证据 =#)Zm?[;
}^r=( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !V|i\O|Q2 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 UeNa ]BAM _ The audit of specific items g/H:`J 审计的具体项目 QC@nRy8% l)y$c}U Receivables: confirmation tMM*m 应收帐款:确认 r|!w,>. !YD~o/t@| Inventory: counting, cut-off, confirmation of inventory held by third parties i,HafY 存货:数量,减值,第三方持有存货的确认 7/*Q?ic p H&Tb4 Payables: supplier statement reconciliation, confirmation GFM$1} 应付帐款:供应商的申明一致,确认
N7%iz+ 'iy &%? Bank and cash: bank confirmation ",wv*z)_> 银行存款和现金:银行的确认 OO)m{5r,{ nNuv 0 Auditing sampling >E*j4gg
审计抽样 R.n:W;^` ;-SFK+)R" 5.Review
{#>>dILPr 复核 @C[]o.r +E.}k!y Subsequent events piq1cV 随后发生的事件 8GpPyG
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# Going concern 5?-cP?|.9 持续关注 Z}#,E; &Xr@nt0H Management representations w74)kIi 与管理层的交涉沟通 A2Je*Gz FPM
@%U Audit finalization and the final review: unadjusted differences 3SbtN3 审核定稿和最后审查:未经调整的差异 #"tHT<8 u eq^<5
f Z";~]]$!Y 6. Reporting ;dXQB>Za 报告 Wi a%rm 学会计论坛bbs.xuekuaiji.com h\
+U+?u Appendix C>%2'S^.b 附录 y+3<
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N Audit procedure Y\e,#y 审计程序 UhQsT^b_