1. Assurance engagements and external audit
保证约定和外部审计 3l~7 OXM=@B<" Materiality, true and fair presentation, reasonable assurance Pzzzv^+ 物质性,真实公平的描述,合理的保证 +1cr6a oe^JDb# Appointment, removal and resignation of auditors |;a$
l(~< 审计人员的的任命、免职和辞职 h!(#
/ h='&^1 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &&<l}E 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wGs'qL"z vD#kH1 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T"H"m4{' 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 t
4M-;y 6X'0 T} Engagement letter nvQX)Xf 约定书(委托书) X^&--@l}T! 'tMD=MH 2. Planning and risk assessment fA1{-JzV<4 规划和风险评估 5>S1lyam WS4Dzu
ZZ General principles \kI{# 一般原则 @`B_Q v@ G
9 &,` Plan and perform audits with an attitude of professional skepticism } @3q;u ) 持专业的怀疑态度计划和执行审计工作 G,WLca[ '?I3&lYz{ Audit risks = inherent risk ×control risk ×detection risk }vP(SF6 审计风险=内在风险×控制风险×检查风险 PS!or!m @>ys,dy Risk-based approach '.%Omc
基于风险的办法 #d<"Ub ryzNM3 Understanding the entity and knowledge of the business .*"KCQGOgM 了解商业的实质和知识 Z-}A"n N
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Assessing the risks of material misstatement and fraud ^u90N>Dvq 评估材料错报和舞弊的风险 7zN7PHT=$t 8yOhKEPX Materiality (level), tolerable error uTO%O}D N 重要性(级别),可容忍误差 <7Yh<(R e^ W%&s$b( Analytical procedures o)b-fAd@$ 分析程序 7&jq = +S#Xm4 Planning an audit inq
{" 6 规划审计工作
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1Ae l*CCnqE Audit documentation: working papers =%I;Y& K 审计文件:工作底稿 T#Bj5H 9zx
9t The work of others i;qij[W. z 其他机构的文件 1x##b[LC :YX5%6 Rely on the work of experts
(t@!0_5 依靠专家的工作 &+hk5?c / 1jBIi Rely on the work of internal audit lc [)Ev 依靠内部审计工作 5}5oj37x XN\rq= 3. Internal control rkdA4'66w 内部控制 I;?PDhDb g&.OJ The evaluation of internal control systems y=
8SD7P' 对内部控制系统的评估
noB8*n0 Tk 'Pv Tests of control @0tX,Z
9 控制测试 o1{3[=G ^rY18?XC+: Substantive procedures (time, nature, extent) JXt_
实质性程序(时间,性质,程度) ^e\$g2). n8\88d Transaction cycles: revenue, purchases, inventory, etc. v/v PU 交易周期:收入,采购,库存等。 oRg,oy %SCt_9
u ,E%O_:}R 4.Audit evidence b8%
TwYp 审计证据
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qMA";Frt3N Obtain sufficient, appropriate audit evidence -V"W 获取足够、适当的审计证据 jWvi%Iqi XW2ZQMos1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations k`z]l;: 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 @li/Y6Wh w|0:0Rc~u The audit of specific items S$40nM 审计的具体项目 ^e$!19g A|U0e`Iw Receivables: confirmation S
{+Z.P 应收帐款:确认 ]vV)$xMX '9Q#%E!* Inventory: counting, cut-off, confirmation of inventory held by third parties oe<@mz/ 存货:数量,减值,第三方持有存货的确认 6p&uifY}tR E1w8d4P,G Payables: supplier statement reconciliation, confirmation _sL;E<)y( 应付帐款:供应商的申明一致,确认 7j#Ix$Ur eZh
F<<Y Bank and cash: bank confirmation \W=Z`w3 银行存款和现金:银行的确认 x]R0zol NweGK Auditing sampling ofI,[z3 审计抽样
B"5xs sK/ymEfRv 5.Review
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0o^T 7C 复核 5'`DrTOA O69TU[Vn Subsequent events }!|$;3t+c 随后发生的事件 WyM2h i],~tT|P F,K))325
2#/sIu-L <y7Hy&&y- Going concern [
`_sH\ 持续关注 J*:_3Wsy eIf-7S]m Management representations V pY,@qh 与管理层的交涉沟通 n!Y}D:6c6 0=40}n&` Audit finalization and the final review: unadjusted differences L`9.Gf 审核定稿和最后审查:未经调整的差异 :2wT)w z ![]6| G& $GhL-sqm 6. Reporting @$%.iQ7A; 报告 WYcZ
D_ 学会计论坛bbs.xuekuaiji.com z 9WeOs Appendix vkG%w;
附录 ^4Se=Hr
z2 Audit procedure Zz'g&ew