1. Assurance engagements and external audit
保证约定和外部审计 u2f `|+1^y OE5 X8DqQe Materiality, true and fair presentation, reasonable assurance iM4mkCdOO 物质性,真实公平的描述,合理的保证 |>M-+@gj 9 J$Y,Z Appointment, removal and resignation of auditors YL;SxLY 审计人员的的任命、免职和辞职 axHxqhO7zp Yjpb+} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1{= E? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 [B.W1 GL! =mDy@%yx! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior B b$S^F(Xq 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 o:p{^D@#k ftDVxKDE?S Engagement letter ]Fb8.q5(Y 约定书(委托书) 39'
X$! :zRB)hd 2. Planning and risk assessment ADuZ}] 规划和风险评估 DX]z=d)tc ?+5"
%4o General principles |p'_k(z} 一般原则 ddGkk@C
A ?*B;514 Plan and perform audits with an attitude of professional skepticism TG""eC!E 持专业的怀疑态度计划和执行审计工作 NdaVT5RB d@_'P`%- Audit risks = inherent risk ×control risk ×detection risk =>E44v 审计风险=内在风险×控制风险×检查风险 X20<r?^,, M'pY-/. Risk-based approach yYVW"m
基于风险的办法 n=lggBRx >b[4 Understanding the entity and knowledge of the business \ x>NB 了解商业的实质和知识 "j*fVn s|Imz<IE Assessing the risks of material misstatement and fraud .&aVx] 评估材料错报和舞弊的风险 PX+"" # UMnR=~. Materiality (level), tolerable error +]aD^N9[' 重要性(级别),可容忍误差 Pl`Bd0 AX!Md:s Analytical procedures N^nDWK 分析程序 J
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O Planning an audit 3|z;K,`Fw 规划审计工作 _R>s5|_ P,s)2 s'nZ Audit documentation: working papers AmUe0CQ:k' 审计文件:工作底稿 L%=BCmMx uC <|T The work of others D*<8e?F 其他机构的文件 x3:ZB fb;hf:B: Rely on the work of experts 7~Xu71^3s 依靠专家的工作 hfP(N_""S b*$o[wO9 Rely on the work of internal audit \, X?K 依靠内部审计工作 E!O(:/*
{d{WMq$ 3. Internal control j[Hg] 内部控制 ]VO,}
` ]xVL11p The evaluation of internal control systems }J4BxBuV8 对内部控制系统的评估 }&'yt97+ KJ05Zx~uma Tests of control /eI,]CB'z 控制测试 Jf8'N
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`)CWd Substantive procedures (time, nature, extent) *1;L,*J"| 实质性程序(时间,性质,程度) $$)<(MP3 42H#n]Y Transaction cycles: revenue, purchases, inventory, etc. +L<w."WG 交易周期:收入,采购,库存等。 _3g %F dnhpWVhn d<^6hF 4.Audit evidence eQ4B5B%j/x 审计证据 jw6 ng>9 +eVpMD(
l Obtain sufficient, appropriate audit evidence ))we\I__8 获取足够、适当的审计证据 Sd/d [ '~!l(&X Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Qr xO
erp 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
_j?=&tc ^AC+nko* The audit of specific items vzgudxG'z 审计的具体项目 ]mDsUZf< EJ[iOYx Receivables: confirmation u6CMRZ$ 应收帐款:确认
4pOc` 1tK6lrhj Inventory: counting, cut-off, confirmation of inventory held by third parties o::ymAj 存货:数量,减值,第三方持有存货的确认 P St|!GST +HVG5l Payables: supplier statement reconciliation, confirmation [Nzg
8FP 应付帐款:供应商的申明一致,确认 m'vOFP)' pRyS8' Bank and cash: bank confirmation 6CzvRvA*P 银行存款和现金:银行的确认 Wg3WE1V YfYL?G Auditing sampling 3hpz.ISk 审计抽样 :X'U`jE [&k& $04_ 5.Review
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}I 复核 7H@Cy}a N"Nd $4 Subsequent events iH -x 随后发生的事件 fn"jYSy s(DaPhL6Qm H'(o}cn7~ GA*Khqdid f0s<Y Going concern r E*u 持续关注 ]k%KTvX*G nV6g]#~@ Management representations MyS7AL 与管理层的交涉沟通 ur_"
m+ p9bxhnn| Audit finalization and the final review: unadjusted differences N4JL.(m){I 审核定稿和最后审查:未经调整的差异 jMN@x]6w [/`Hz]R ;@UX
7NA 6. Reporting |"(3]f\ 报告 '%/u103{e 学会计论坛bbs.xuekuaiji.com D
+%k1 Appendix Ih0>]h-7 附录 sA7K ;J}) Audit procedure `x^,k%
:4 审计程序 loVvr"&g