1. Assurance engagements and external audit
保证约定和外部审计 =b:XL#VA 8.B'O>
\T Materiality, true and fair presentation, reasonable assurance s<F*kLib 物质性,真实公平的描述,合理的保证 d'ZNp2L oc( '!c Appointment, removal and resignation of auditors dz([GP'-* 审计人员的的任命、免职和辞职 vnvpb!
@Q $YEm(:v$ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion lEFd^@t 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %}9tU>?F# p lnH Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &/WM:]^?0) 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 ;F"!
$Z/ >z\IO Engagement letter O68-G
约定书(委托书) Qs,\P^n hXjZ>n`` 2. Planning and risk assessment *{w0=J[15 规划和风险评估 HD=F2p (O0 Ry2uk General principles KM?4J6jH 一般原则 H **tMq
B&a{,.m&q6 Plan and perform audits with an attitude of professional skepticism +ausm!~6 持专业的怀疑态度计划和执行审计工作 /fp8tL2Y imYfRi=$ Audit risks = inherent risk ×control risk ×detection risk H:~p5t 审计风险=内在风险×控制风险×检查风险 -`k>(\Q<d F0U %m Risk-based approach M[mYG _{J 基于风险的办法 )_jboaNzwI OX;(Mg| Understanding the entity and knowledge of the business Dz~0( 了解商业的实质和知识 NlEyT9 OOSf<I*> Assessing the risks of material misstatement and fraud
pRobx 评估材料错报和舞弊的风险 cpa" ,8 8/aJ4w[A Materiality (level), tolerable error ;]-08lzO<4 重要性(级别),可容忍误差 |KYl'"5\ #Zm`*s` Analytical procedures A`3KE9ED 分析程序 FLMiW]?x kS-BB[T Planning an audit CqnHh@]nu 规划审计工作 >j=ZB3y
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Audit documentation: working papers uQO5GDuK> 审计文件:工作底稿 ]2@(^x'= Mgw#4LU The work of others l7VO8p]y[R 其他机构的文件 !.j{vvQ/ F|F0#HC ? Rely on the work of experts L>14=Pr^( 依靠专家的工作 %" H:z uQ W)pD{_ Rely on the work of internal audit Cb+sE"x] 依靠内部审计工作 kC.dJ2^j+ 3%)cUkD 3. Internal control nnPT08$ 内部控制 fYP,V0P B9"o Ru^} The evaluation of internal control systems v)du]
对内部控制系统的评估 u<:uL 0cHcBxdF Tests of control Jq` Dvz
控制测试 Eq)b=5qrG? U%@PY9# Substantive procedures (time, nature, extent) F7=9> , 实质性程序(时间,性质,程度) `C>h]H( \ZcI{t'a Transaction cycles: revenue, purchases, inventory, etc. LOkgeJuWv 交易周期:收入,采购,库存等。 E^rBs2;9 _E?tVx.6 R9A:"sJ 4.Audit evidence @JlT*:Dz 审计证据 %_Vz0
D!7 !hQ-i3?qm Obtain sufficient, appropriate audit evidence Vl1.]'p_ 获取足够、适当的审计证据 M#^q
<K % 9mDdX Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @M\JzV4 A[ 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 ]#M"|iTR Jzf+"%lv The audit of specific items DL,R~ 审计的具体项目 z!6_u@^- I '0[ Receivables: confirmation X{#^O/ 应收帐款:确认 \/1~5mQ+ oX)a6FXK> Inventory: counting, cut-off, confirmation of inventory held by third parties .'M.yE~5J 存货:数量,减值,第三方持有存货的确认 ]CP5s5 |iJz[% Payables: supplier statement reconciliation, confirmation RgoF4g+@ 应付帐款:供应商的申明一致,确认 i}LQ}35@ <T7@,_T Bank and cash: bank confirmation
auN8M. 银行存款和现金:银行的确认 l atm_\ TSFrv8L Auditing sampling ,zZH>
P 审计抽样 :gRrM)n *P
*.'XM 5.Review
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.Ae 复核 mL1ZSX
o! e[x,@P` Subsequent events uvl91~&G 随后发生的事件 o
Rk 'I |6-9vU!LK? $!G|+OuTR MkVv5C n2*Ua/J-8 Going concern E7h@c>IK 持续关注 51s\)d%l 5%( Management representations KD#zsL)3 与管理层的交涉沟通 Qq{tX `ci
P Audit finalization and the final review: unadjusted differences ui8$ F
"I* 审核定稿和最后审查:未经调整的差异 EM<W+YU 0e>?!Z
E j*8Ze!^ 6. Reporting G AH< 报告 hK4ww"- 学会计论坛bbs.xuekuaiji.com 2 br>{^T Appendix Flpl,|n
a 附录 yT%<
t Audit procedure b^[>\s' 审计程序 vyc<RjS_x