1.Assurance engagements and external audit
鑒證業(yè)務(wù)和外部審計(jì)
Materiality， true and fair presentation， reasonable assurance
重要性，真實(shí)、公允反映，合理保證
Appointment， removal and resignation of auditors
注冊(cè)會(huì)計(jì)師的聘用，解聘和辭職
Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion
審計(jì)意見(jiàn)類型：無(wú)保留意見(jiàn)，保留意見(jiàn)，否定意見(jiàn)，無(wú)法表示意見(jiàn)
Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality，
professional behavior
職業(yè)道德：獨(dú)立、客觀和公正，專業(yè)勝任能力，應(yīng)有的關(guān)注，保密性，職業(yè)行為
Engagement letter
審計(jì)業(yè)務(wù)約定書(shū)
2.Planning and risk assessment
審計(jì)計(jì)劃和風(fēng)險(xiǎn)評(píng)估
General principles
一般原則
Plan and perform audits with an attitude of professional skepticism
計(jì)劃和執(zhí)行審計(jì)業(yè)務(wù)應(yīng)保持應(yīng)有的職業(yè)懷疑態(tài)度
Audit risks = inherent risk ×control risk ×detection risk
審計(jì)風(fēng)險(xiǎn)=固有風(fēng)險(xiǎn)×控制風(fēng)險(xiǎn)×檢查風(fēng)險(xiǎn)
Risk-based approach
風(fēng)險(xiǎn)導(dǎo)向型審計(jì)
Understanding the entity and knowledge of the business
了解被審單位
Assessing the risks of material misstatement and fraud
估計(jì)重大錯(cuò)報(bào)或舞弊的風(fēng)險(xiǎn)
Materiality (level)， tolerable error
重要性水平，可容忍誤差
Analytical procedures
分析性復(fù)核程序
Planning an audit
制定審計(jì)計(jì)劃
Audit documentation： working papers
審計(jì)記錄：工作底稿
The work of others
利用其他人的工作
Rely on the work of experts
利用專家工作
Rely on the work of internal audit
利用內(nèi)部審計(jì)人員的工作
3.Internal control
內(nèi)部控制
The evaluation of internal control systems
內(nèi)部控制系統(tǒng)評(píng)價(jià)Tests of control
控制測(cè)試
Substantive procedures (time， nature， extent)
實(shí)質(zhì)性程序(時(shí)間，性質(zhì)，范圍)
Transaction cycles： revenue， purchases， inventory， etc.
4.Audit evidence
審計(jì)證據(jù)
Obtain sufficient， appropriate audit evidence
獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)
Assertions contained in the financial statements： completeness， occurrence， existence， measurement，
presentation and disclosure， rights and obligations
財(cái)務(wù)報(bào)表所包含的認(rèn)定：完整性，發(fā)生，存在，計(jì)價(jià)，表達(dá)和披露，權(quán)利和義務(wù)
The audit of specific items
具體項(xiàng)目的審計(jì)
Receivables： confirmation
應(yīng)收賬款：函證
Inventory： counting， cut-off， confirmation of inventory held by third parties
存貨：盤點(diǎn)，截止測(cè)試，對(duì)第三方持有存貨進(jìn)行函證Payables： supplier statement reconciliation， confirmation
應(yīng)付賬款：供應(yīng)商對(duì)賬，函證
Bank and cash： bank confirmation
貨幣資金：銀行函證
Auditing sampling
審計(jì)抽樣
5.Review
復(fù)核
Subsequent events
期后事項(xiàng)
Going concern
持續(xù)經(jīng)營(yíng)
Management representations
管理層聲明
Audit finalization and the final review： unadjusted differences
終結(jié)審計(jì)和最后復(fù)核：未調(diào)整差異