1. Assurance engagements and external audit
保证约定和外部审计 Wxp^*._q3I
1S_KX. Materiality, true and fair presentation, reasonable assurance
]`UJwq 物质性,真实公平的描述,合理的保证 W
ddU|-W J.O;c5wL Appointment, removal and resignation of auditors fT'A{&h|U 审计人员的的任命、免职和辞职 $RF"m" cJH7zumM) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion G-}
zkax 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 mXa1SZnE u`
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <vbk@d 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 [!aHP?- eH1Y!&` Engagement letter orL7y&w(v: 约定书(委托书) iOD9lR`s R?]>8o, 2. Planning and risk assessment :!aFfb[" 规划和风险评估 (1TYJ. Z A
7TP1 General principles lUWjm%| 一般原则 ;N4mR6 7f
7*id Plan and perform audits with an attitude of professional skepticism OGae]O< 持专业的怀疑态度计划和执行审计工作 D{G#|&; g=Qj9Z
Audit risks = inherent risk ×control risk ×detection risk ~}TVM%0RTq 审计风险=内在风险×控制风险×检查风险 5a_K|(~3I <Ojf&C^Z Risk-based approach l?#([(WM 基于风险的办法 i2swots .>H7i`1D` Understanding the entity and knowledge of the business [9$>N 了解商业的实质和知识 [%bshaY: \WZ00Y,* Assessing the risks of material misstatement and fraud irrQ$N} 评估材料错报和舞弊的风险 6i&WF<%D lYq
R6^ Materiality (level), tolerable error LR`/pet 重要性(级别),可容忍误差 hQX|wWh Zb}=?fcL;@ Analytical procedures i;Gl-b\_h 分析程序 `)SkA?yKI Q@l3XNH|c Planning an audit ?2.<y_1 规划审计工作 =k0l>) 0R
*!o\y Audit documentation: working papers JqFFI:Q5a 审计文件:工作底稿 |ukEnjI`u V_Y SYG9f The work of others =FdS'<GM 其他机构的文件 `bivAL 03{e[#6 Rely on the work of experts bC"#.e 依靠专家的工作
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<0j Rely on the work of internal audit Is%-r.i 依靠内部审计工作 9I.="b=J) H?O* 3. Internal control +}*]9nG 内部控制 4xg%OH Rrk3
EL The evaluation of internal control systems j>P>MdZtk 对内部控制系统的评估 @'~v~3
$S V=1Y&y Tests of control O (wt[AEA 控制测试 .!=2#< LD#]"k Substantive procedures (time, nature, extent) =y^N'1q 实质性程序(时间,性质,程度) |?{Zx&yUw |8V+(V
zl Transaction cycles: revenue, purchases, inventory, etc. &K|CH?
D 交易周期:收入,采购,库存等。 X@jml$;$ T2^@x9 6XB9]it6 4.Audit evidence QiB:K Pz[
审计证据 Hz+edMUL K]Ed-Tz8QZ Obtain sufficient, appropriate audit evidence S,qsCn
z 获取足够、适当的审计证据 dt;R hb[K.`g Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations aq[kKS` 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 LLV:E{`p ]6FpUF#<D The audit of specific items x!gu&AA<* 审计的具体项目 265df
Y9Pu 7e>n{rl Receivables: confirmation o'r?^ *W 应收帐款:确认 )1&[uE#L sIg{a(1/ Inventory: counting, cut-off, confirmation of inventory held by third parties E3sl"d;~ 存货:数量,减值,第三方持有存货的确认 ;/
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FZDQ Payables: supplier statement reconciliation, confirmation zJXU>'obe 应付帐款:供应商的申明一致,确认 -bcm"(<T' 57rc|]C Bank and cash: bank confirmation ANi}q9SC
银行存款和现金:银行的确认 O z]iHe zTm&m#){3A Auditing sampling K^?/ 审计抽样 ;S2^f;q~$ F0]NtKaH 5.Review
M~p=OM< 复核 D+#QQ
H oTT/;~ I Subsequent events O-5H7Kd- 随后发生的事件 f*LDrAf9 9xN4\y6F !fZ{= >o%.`)Ar T"XZ[q Going concern 7;0^r#:87# 持续关注 @e3O=_m- =P-kb^ s Management representations |^8l8u 与管理层的交涉沟通 7 S(5\9 d
0$)Y|d> Audit finalization and the final review: unadjusted differences gW$X8ECX 审核定稿和最后审查:未经调整的差异 8>`8p0I$+
l ;S_ J^S YmD~&J 6. Reporting L@.Trso 报告 d2fiPI7lg 学会计论坛bbs.xuekuaiji.com W&HxMi Appendix z9w]{Zd_,d 附录 Wr`<bLq1vs Audit procedure :-$TD('F
审计程序 x>+sqFd\