1. Assurance engagements and external audit
保证约定和外部审计 h"O4r8G} ,j3Y
vn W Materiality, true and fair presentation, reasonable assurance LC
8&},iu 物质性,真实公平的描述,合理的保证 P_e9>t@ z{;~$." Appointment, removal and resignation of auditors mO#62e4C 审计人员的的任命、免职和辞职 f%#q}vK- /:S&1'= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 3+:F2sjt 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?rauhTVnJ vca]yK<u Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ylTX 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 \tCxz(vKz 2
Q bCH} Engagement letter W"3YA+qpI 约定书(委托书) PCqE9B)l rJz`v/:|P 2. Planning and risk assessment $X\deJ1Hi 规划和风险评估 rl/]Ym4j "+dByaY General principles *3R3C+
L 一般原则 n^[VN[VC 8bTE#2+- Plan and perform audits with an attitude of professional skepticism J?y0RX 持专业的怀疑态度计划和执行审计工作 d
U}kimz Pl/}`H:R& Audit risks = inherent risk ×control risk ×detection risk !_i;6UVG 审计风险=内在风险×控制风险×检查风险 lEXER^6 \bXusLI!l Risk-based approach &m5FYm\ 基于风险的办法 wk9qyv< $R&K-;D/8 Understanding the entity and knowledge of the business 7gnrLc$]O 了解商业的实质和知识 59k[A~)~ hBRcI0R Assessing the risks of material misstatement and fraud B'}pZOa[Wb 评估材料错报和舞弊的风险 ;0"p)O@s04 ][?@)) Materiality (level), tolerable error (q
yT,K8 重要性(级别),可容忍误差 H$M{thW UlD]!5NO Analytical procedures ^l8&y;-T 分析程序 dTTC6?yPXf (8Inf_59 Planning an audit gt \O 规划审计工作
Neb") qGkD] L Audit documentation: working papers YiGSFg 审计文件:工作底稿 VKb=)v[K Dkyw3*LCn% The work of others . UaLP 其他机构的文件 {lO>i&mx w l#jSj%pd Rely on the work of experts Va-. 依靠专家的工作 #+ai G52+ >c30kpG
g Rely on the work of internal audit /D~MHO{ 依靠内部审计工作 0
zn }l6OS 5sZqX.XVF 3. Internal control ~!7!Y~(+ 内部控制 o |"iW" + U
UYx-x The evaluation of internal control systems \R|qXB $ 对内部控制系统的评估 d`sIgll&n phP% Tests of control .|c=]_{ 控制测试 (yO8G-Z0 _xu_W;nh Substantive procedures (time, nature, extent) P
~rT uj 实质性程序(时间,性质,程度) ?Zh,W(7W Vg^,Ky, Transaction cycles: revenue, purchases, inventory, etc. LB\+*P6QM 交易周期:收入,采购,库存等。 S%IhpTSe6 j`l'Mg "?Yf3G: \0 4.Audit evidence t2_pwd*B 审计证据 kJNu2S #!7
b3 >} Obtain sufficient, appropriate audit evidence YgR}y+q^6 获取足够、适当的审计证据 e\95X{_' i~ITRi@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9R3YUW}s 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 P;V5f8r? /#Lm)-%G The audit of specific items 7OdJ&Gzd 审计的具体项目 B#, TdP]/ Z_(P^/ Receivables: confirmation ?F^O7\rw 应收帐款:确认 z|v/hUrD cNG`-+U' Inventory: counting, cut-off, confirmation of inventory held by third parties <o: O<p@6 存货:数量,减值,第三方持有存货的确认 /c!@ H(^) |wkUnn4UB8 Payables: supplier statement reconciliation, confirmation Ocf :73t 应付帐款:供应商的申明一致,确认 RN ~pC "7}e~*bM?` Bank and cash: bank confirmation ;dquld+q 银行存款和现金:银行的确认 ?X nKKw\ RCY}JH>} Auditing sampling WVdF/H 审计抽样 @WnW
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4Ixu% 5.Review
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复核 4|/=]w >vZ^D Subsequent events :$^cY>o 随后发生的事件 CH] +S>$ UhbGU G +qee8QH i _YJq;( I9hZ&ed16 Going concern @%
.;}tC 持续关注 J?oEzf;M >"<<hjKJ Management representations @
!,W]?{ 与管理层的交涉沟通 W
q"^ { A k+MREG Audit finalization and the final review: unadjusted differences }]+k 审核定稿和最后审查:未经调整的差异 )|`w;F> eK =v<X
H'x)[2 6. Reporting Fh~
pB>t 报告 pg/SYEvsV 学会计论坛bbs.xuekuaiji.com P|rreSv* Appendix E=RX^ 3+} 附录 Ct9dV7SH Audit procedure ,`U'q|b 审计程序 qV:TuR-|w