1. Assurance engagements and external audit
保证约定和外部审计 ^Mc9MZ) (
C).Vj~ Materiality, true and fair presentation, reasonable assurance f^"pZS 物质性,真实公平的描述,合理的保证 Suo$wZ7J q TN)2G
Appointment, removal and resignation of auditors t&[<Dl/L 审计人员的的任命、免职和辞职 O1t$]k: \weg%a Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion wD{c$TJ?{F 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~7*2
Jp' Q@NFfJJ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >
zL5*:G 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 l
ZcNio s.}K?)mH Engagement letter .="XvVdkp 约定书(委托书) :BF ? r P#~B@d 2. Planning and risk assessment p?rlx#M 规划和风险评估 '{,xQf*x d7X&3L%Oq General principles D%YgS$p[M$ 一般原则 .Q*X5Fc uPA
(1 Plan and perform audits with an attitude of professional skepticism s
3Vb2C* 持专业的怀疑态度计划和执行审计工作 '+cI W(F? ~hLan&T Audit risks = inherent risk ×control risk ×detection risk d qn5G!fI 审计风险=内在风险×控制风险×检查风险 ~y!'\d>q< @y
aFN>w Risk-based approach 37/n"\4 基于风险的办法 WKEb
'^ 7w/IHM L Understanding the entity and knowledge of the business C|$qVh> 了解商业的实质和知识 HB/V4ki )#}>,,S Assessing the risks of material misstatement and fraud 8-#%l~dr 评估材料错报和舞弊的风险 d,"LZ>hNY* 5~JT*Ny Materiality (level), tolerable error BPba3G9H 重要性(级别),可容忍误差 >M,oyM"s QOF@DvQ
Analytical procedures jmM|on! 分析程序 i<m(neX[H kz"uTJK Planning an audit
e<L@QNX 规划审计工作 0CrsZt X _/s"VYFZ Audit documentation: working papers IY`p7 )#i 审计文件:工作底稿 6Xlzdt !+T1kMP+l The work of others BX@Iq 其他机构的文件 7~/ cz_ 4>hHUz[
_ Rely on the work of experts =Ph8&l7~sp 依靠专家的工作 Sjpx G@k I{`7 0 Rely on the work of internal audit u/zBz*zh 依靠内部审计工作 (\9`$ M?$[WS 3. Internal control o\IMYT 内部控制 ff"wg\O4 }htjT/Nm The evaluation of internal control systems E7fx4kV 对内部控制系统的评估 eU?hin@X !>8~R2 Tests of control FK|O^->B 控制测试 >qjV{M rl*O-S
/ Substantive procedures (time, nature, extent) 0B
NLTRv 实质性程序(时间,性质,程度) kSQ8kU_w+ 'y8{,R4C Transaction cycles: revenue, purchases, inventory, etc. 'X`Z1L/ 交易周期:收入,采购,库存等。 bLgH3[{ 3FEJ
9ZyG C6_(j48& 4.Audit evidence vJkc/7 审计证据 RgE`H r 24mdhT| Obtain sufficient, appropriate audit evidence ie}O
ZM 获取足够、适当的审计证据 gV_/t+jI mP(3[a_Q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <qCa9@Ea 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 yVd^A2
%\As The audit of specific items f^WTsh] 审计的具体项目 H"Pb)t ]rmBM
Receivables: confirmation 1gEH~Jmj 应收帐款:确认 S2~cAhR|M "n-'?W! Inventory: counting, cut-off, confirmation of inventory held by third parties !liV Y] 存货:数量,减值,第三方持有存货的确认 PxHFH pL R$a<= Payables: supplier statement reconciliation, confirmation AKNx~!%2 应付帐款:供应商的申明一致,确认 bf3!
|Um ,g`%+s7 u Bank and cash: bank confirmation &K)8 银行存款和现金:银行的确认 ::L2zVq5V *dzZOe>, Auditing sampling CUA @CZ6{ 审计抽样
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PJnC 5.Review
]|;+2@kDR 复核 ) "#' g8),$:Uw Subsequent events $6QIYF"" 随后发生的事件 ?HZp@& ]6&NIz`:, #m+!< zd?@xno ZSMed(//b Going concern 7*'/E#M 持续关注 +Qs]8*^?; 1C[9}} Management representations D-3[#~MV 与管理层的交涉沟通 aD/Rr3v> Q
aX.Av Audit finalization and the final review: unadjusted differences #u<Qc T@ 审核定稿和最后审查:未经调整的差异 k1 5vs `S&a.k ZTC>Ufu2! 6. Reporting 0r]n
0?x 报告 I Mgd2qIC 学会计论坛bbs.xuekuaiji.com NOz3_k Appendix C
\ Cc[v 附录 >&L|oq7$ Audit procedure E3L?6Qfx> 审计程序 ~PQ.l\C