1. Assurance engagements and external audit
保证约定和外部审计 =TEe:%mN qgl-,3GY%N Materiality, true and fair presentation, reasonable assurance XZk%5t|t 物质性,真实公平的描述,合理的保证 x^)?V7[t {:"<E?+ Appointment, removal and resignation of auditors \PT!m
bB? 审计人员的的任命、免职和辞职 `T+>
E0H(f L`<#vi Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion q['D?)sy 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 d m"R0> ,8Q0AkG Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #FAW@6QG 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 +pT;;
9 )vOBF5 Engagement letter =/'>.p3/S 约定书(委托书) v7@"9Uw} r1IvA^X 2. Planning and risk assessment qk'&:A 规划和风险评估 VFZyWX@#u .{ILeG General principles ~.^:?yCA 一般原则 .4E24FB[f? Xp<O Plan and perform audits with an attitude of professional skepticism ]7k:3"wH 持专业的怀疑态度计划和执行审计工作 AaB1H7r- lGp:rw` Audit risks = inherent risk ×control risk ×detection risk DI;LhS*z 审计风险=内在风险×控制风险×检查风险 ?+=,t]`!m ,^mEi Risk-based approach H(n
fHp.3 基于风险的办法 '=+N
) O <75x@! Understanding the entity and knowledge of the business j8
e=],sQ 了解商业的实质和知识 W?E01"p 4Yok,< Assessing the risks of material misstatement and fraud a>4q"IT6 评估材料错报和舞弊的风险 @+M1M2@Xz +|S)Mm8- Materiality (level), tolerable error #
{k
$Fk 重要性(级别),可容忍误差
vxPr)"Vvz V]Ccj\Oi Analytical procedures n)a/pO_ 分析程序 )ZLj2H < ;9)nG,P3 Planning an audit (L4C1h_]9 规划审计工作 n3V$Xtxw 9({ 9 r[U Audit documentation: working papers Vo{
~D:) 审计文件:工作底稿 <<qzZ+u >J;J&]Olf The work of others 7mi=Xa:U 其他机构的文件 @/As|) :+9. v Rely on the work of experts qrOesSdc 依靠专家的工作 En-=z`j
G &~.|9P/45 Rely on the work of internal audit nw*a?$S3 依靠内部审计工作 tD}{/`{_t 1n2Pr'|s 3. Internal control TGG=9a]m 内部控制 Wn;%B].I 2|exY>`w The evaluation of internal control systems h^IizrqU 对内部控制系统的评估 + rN# m>[G-~0?kI Tests of control 1GR|$E 控制测试 *pS3xit~ \N? lG q Substantive procedures (time, nature, extent) 1M_6X7PH 实质性程序(时间,性质,程度) %|/\Qu Yqu/_6wLx Transaction cycles: revenue, purchases, inventory, etc. e5FF'~A%] 交易周期:收入,采购,库存等。 Y~( 8<`^ gQhYM7NP{5 K43`$ 4.Audit evidence tQxAZ0B^ 审计证据 _ !"[Zr 5A %TpJ Obtain sufficient, appropriate audit evidence `tH F} 获取足够、适当的审计证据 c0jTQMe4yl I)3LJK
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations i[33u p 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 vsA/iH. ij?]fXf:)y The audit of specific items ?gK|R 审计的具体项目 -yIx:*KI ZLP0SCkuR Receivables: confirmation
NQ '|M 应收帐款:确认 <Z1m9O "sy HsG3s?* Inventory: counting, cut-off, confirmation of inventory held by third parties )TNG0[ 存货:数量,减值,第三方持有存货的确认 (S=CxK #
'#@H Payables: supplier statement reconciliation, confirmation |U~\;m@
应付帐款:供应商的申明一致,确认 lYm00v6y FhEfW7]0, Bank and cash: bank confirmation #x6wM~ 银行存款和现金:银行的确认 z^KBV^n [w FK!? Auditing sampling dt=M#+g 审计抽样 )ZZ6 (O se _Oi$VZ{ 5.Review
^m.%FIwR 复核 8RZqoQDH Ni;jMc Subsequent events k1D|Cpnp 随后发生的事件 &]KA%Db2 oBPm^ob4 (f"LD8MJ/ 7Sycy#D _4lKd`
Going concern *MCkezW7{ 持续关注 ){tT
B p
@YbIn Management representations \gir 与管理层的交涉沟通 *u>[ F'@[b
Audit finalization and the final review: unadjusted differences ln09_Lr 审核定稿和最后审查:未经调整的差异 8hX/~-H Qyj:!-o Z7MGBwP( 6. Reporting 8(:O5# 报告 ]PH'G>x 学会计论坛bbs.xuekuaiji.com r
;zG
Appendix ^7`gf 附录 EBUCG"e Audit procedure ^"J)^3j< 审计程序 :u?L
y[x