1. Assurance engagements and external audit
保证约定和外部审计
""Zp:8o S-31-Zjw Materiality, true and fair presentation, reasonable assurance L%v^s4@ 物质性,真实公平的描述,合理的保证 .6O"|
Mqb 7"7rmZ Appointment, removal and resignation of auditors $@d9<83= 审计人员的的任命、免职和辞职
;Sd\VR j*e6vX Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;!91^Tl 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 nzjkX4KV n9pN6,o+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *19ax&|*S 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 R(P%Csbqh 4!asT;`' Engagement letter P o jmC 约定书(委托书) JGC=(; V._6=ZJ 2. Planning and risk assessment 7&`}~$>}>e 规划和风险评估 I -Xlx< 4`Q3v4fOF General principles _,;j7%j 一般原则 /&u<TJ4 sS&
Z ,A Plan and perform audits with an attitude of professional skepticism !zPG?q]3 持专业的怀疑态度计划和执行审计工作 Lb{e,JH M
:3u@06a Audit risks = inherent risk ×control risk ×detection risk #-3=o6DCK 审计风险=内在风险×控制风险×检查风险 d!K
sNkk ug{R 3SS Risk-based approach pE{yv1Yg 基于风险的办法 ^qCkt1C-M rC:?l(8ng3 Understanding the entity and knowledge of the business s[8@*/ds 了解商业的实质和知识 Q0Nyqhvi h8\
T Assessing the risks of material misstatement and fraud [Q\GxX. 评估材料错报和舞弊的风险 st"{M\.p =#mTfJ Materiality (level), tolerable error 9Rek4<5 重要性(级别),可容忍误差 yNm:[bOER #jAqra._b Analytical procedures v+jsC`m 分析程序 eI1GXQ% HTe<x Planning an audit %Pksv} 规划审计工作 *. 3N=EO @fuM)B1" Audit documentation: working papers :K\mN/ x 审计文件:工作底稿 ,!V]
jP) b 1&i# I?{ The work of others "<}&GcJbz 其他机构的文件 Z%GTnG|rG USN8
N ( Rely on the work of experts 7_2kDDW0 依靠专家的工作 F}"] 92 qQ!1t>j+H Rely on the work of internal audit Bl9jkq
] 依靠内部审计工作 8/z3=O& Qu,8t8 3. Internal control H+
h07\?
% 内部控制 SI:U0gUc JQ:Ri The evaluation of internal control systems "EU{8b 对内部控制系统的评估 v/ *Y#(X mDh1>>K'~ Tests of control [~:-&
控制测试 E~<`/s _(m't n>
Substantive procedures (time, nature, extent) 0A{/B/r 实质性程序(时间,性质,程度) z} '! eCl v(OBXa9 Transaction cycles: revenue, purchases, inventory, etc. l!#m&'16" 交易周期:收入,采购,库存等。 1<ro7A4hK y*{Zbz#{ zrVC8Wb 4.Audit evidence vK$"# F~ 审计证据 PA6=wfc 3]-_q"Co4f Obtain sufficient, appropriate audit evidence nUq<TJ 获取足够、适当的审计证据 @\&m+;6 ??hJEE Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations jlFk@:y4 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 &R~n>>c +.y
.Mp The audit of specific items iTW? W\d 审计的具体项目 yT{8d.Rh "U.^lkN Receivables: confirmation b|SE<\ 应收帐款:确认 >:=|L%]s;\ ]d[ge6 Inventory: counting, cut-off, confirmation of inventory held by third parties fjnT e 存货:数量,减值,第三方持有存货的确认 `>DP,D)w( @pGZLq Payables: supplier statement reconciliation, confirmation iut`7 应付帐款:供应商的申明一致,确认 ::n;VY2& 1Y_w5dU Bank and cash: bank confirmation [P|[vWO 银行存款和现金:银行的确认 Lp5U"6y g<*BLF Auditing sampling J8y0d1SG 审计抽样 M5T9JWbN
F_xbwa*= 5.Review
4h6k`ie!$ 复核 ]*O/+ */ G<!W Subsequent events BQ^H? jo 随后发生的事件 A?G IBjs $4jell QrApxiw p2PY@d}}. k7tYa;C Going concern 0'&X
T^" 持续关注 LtT\z<bAI o`khz{SU: Management representations Oo?,fw 与管理层的交涉沟通 5q@LxDy,b uH3D{4 Audit finalization and the final review: unadjusted differences s=?aox7 审核定稿和最后审查:未经调整的差异 iAY!oZR(WT i?Ss: v^ $-+/$!
6. Reporting (2?G:+C 7 报告
7\o!HMfK 学会计论坛bbs.xuekuaiji.com 3p?KU- Appendix 79zJ\B_ 附录 *zO&N^X.4 Audit procedure \qsw"B*tv` 审计程序 Es 5