1. Assurance engagements and external audit
保证约定和外部审计 z&eJ?wb (%bfNs| Materiality, true and fair presentation, reasonable assurance ,v/C-b)I 物质性,真实公平的描述,合理的保证 _=rXaTp @{j-B
IRZ0 Appointment, removal and resignation of auditors
K_xn> 审计人员的的任命、免职和辞职 ls=<c< fK[9<"PC0 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion W[b/.u5z: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 SL(Q;_ T]+*}C Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior PUI.Un2C_ 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 0GB6.Ggft 8<P.>u Engagement letter 3.>jagu 约定书(委托书) lB,MVsn18 ?C_%"!GR 2. Planning and risk assessment q.*qZ\;K 规划和风险评估 :x_l"y" &" b0`&l General principles #)XO,^s. 一般原则 Q)v8hNyUmA ivt\|
> Plan and perform audits with an attitude of professional skepticism bw@tA7Y 持专业的怀疑态度计划和执行审计工作 ?p`}6s Q} CnO$xE|{ Audit risks = inherent risk ×control risk ×detection risk q.#aeqKBP 审计风险=内在风险×控制风险×检查风险 i+2J\.~U#G gxJ(u{2 Risk-based approach pt=[XhxC(> 基于风险的办法 H94$Xi"Bd Cu>pql<O Understanding the entity and knowledge of the business \HR QSfGt 了解商业的实质和知识 p_qH7W 7"M7N^ Assessing the risks of material misstatement and fraud iud%X51
评估材料错报和舞弊的风险 A:N!H_x ]RxNSr0e Materiality (level), tolerable error &98qAO]Z 重要性(级别),可容忍误差 a"~W1|JC" (33[N Analytical procedures A+?n=IHh 分析程序 Yd]f}5F DD;PmIW Planning an audit ZgN*m\l 规划审计工作
_,vJ0{* 9~a_^m/ Audit documentation: working papers S!rUdxO 审计文件:工作底稿 T
`N(=T^* ^c+6? The work of others cLamqZf3 其他机构的文件 C}45ZI4 Yzd-1Jvk Rely on the work of experts m"u 9AOH k 依靠专家的工作 h4sEH
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Rely on the work of internal audit @w@rW
}i0 依靠内部审计工作 Yh"R# x<imMJ 3. Internal control ucTkWqG 内部控制 NJn~XCq 10*U2FY)] The evaluation of internal control systems \,~gA
对内部控制系统的评估 5C/u`{4]Hg eQzTb
91 Tests of control ARslw*SJ 控制测试 x%LWcT/ (Iu5QLE Substantive procedures (time, nature, extent)
c,x2 实质性程序(时间,性质,程度) L{aT"Of{X }*
*^g: Transaction cycles: revenue, purchases, inventory, etc. H,] D}r 交易周期:收入,采购,库存等。 B,}%1+* 3"%:S_[ I9B B<~4o 4.Audit evidence V5R``Tp 审计证据 D,]m7yFT GMd81@7 Obtain sufficient, appropriate audit evidence tBdvk>d 获取足够、适当的审计证据 8>
Gp #T m_oBV|v{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations tWD*uAb 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 yv,9 0+k rY88
xh^ The audit of specific items -K+gr sb
g 审计的具体项目 URY%+u Wu%;{y~#} Receivables: confirmation B7va#'ne4{ 应收帐款:确认 ,1QU jUdW o}/ Inventory: counting, cut-off, confirmation of inventory held by third parties ]oZ$,2#;~ 存货:数量,减值,第三方持有存货的确认 F^KoEWj[H 5Gg`+o Payables: supplier statement reconciliation, confirmation k:R9wo 应付帐款:供应商的申明一致,确认 2x'JR yef ptYQP^6S[ Bank and cash: bank confirmation DH@*Oz- 银行存款和现金:银行的确认 -x5^>+Y4 7?b'"X" Auditing sampling O]i}r`E8, 审计抽样 @^/JNtbH! C'kd>LAGu 5.Review
aZ#c_Q#gZ 复核 X2Y-TET e$ E=n Subsequent events KG)Y{-Ao 随后发生的事件 i7:j(W^I8 PJ9JRG7j g7#
_a6 'N0d==aI Aln\:1MU Going concern (8k3z` 持续关注 O zY&^:> ?5"~V^L3 Management representations AgO:"'c 与管理层的交涉沟通 )=ZWn,ZB Z6
(;~"Em Audit finalization and the final review: unadjusted differences X
2T)]`@ 审核定稿和最后审查:未经调整的差异 ppfBfMX #W'jNX,h B
u*ge~ 6. Reporting 0|HD(d`a 报告 *}A J7] 学会计论坛bbs.xuekuaiji.com jcv3ES^ Appendix cqi: Rj
附录 ;&?NuK Audit procedure tb^3-ZUb 审计程序 L0_R2E
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