1. Assurance engagements and external audit
保证约定和外部审计 }Y.YJXum pP":,8Q{ Materiality, true and fair presentation, reasonable assurance =@M9S 物质性,真实公平的描述,合理的保证 i*N2@Z[ 'uL$j=vB Appointment, removal and resignation of auditors 1/?Wa 审计人员的的任命、免职和辞职 WLXt@dK*u 7QTS@o- Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8iY.!.G#| 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f\cTd/?Ju #M!$CGi ( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %/w-.?bX 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 9ns( F: mvT/sC7I Engagement letter qzxWv5UH 约定书(委托书) m}?j
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h 2. Planning and risk assessment ^2Cqy%x- 规划和风险评估 s3JzYDpy ZrEou}z(* General principles jc_k\ 一般原则 uo]\L^j u-iQ Plan and perform audits with an attitude of professional skepticism u->[y1JY 持专业的怀疑态度计划和执行审计工作 7=fNvES2 ]@z!r2[ Audit risks = inherent risk ×control risk ×detection risk jW8ad{ 审计风险=内在风险×控制风险×检查风险 h\@X!Z, Z1q<) O1QX Risk-based approach }rm
r0Bh 基于风险的办法 :!Q(v(M kYkA^Aq Understanding the entity and knowledge of the business jG`PyIgw 了解商业的实质和知识 .jP|b~ 1VFCK& Assessing the risks of material misstatement and fraud 4uO88[= 评估材料错报和舞弊的风险 !1R?3rVQS /7Sg/d%c Materiality (level), tolerable error 8v4krz<Iq 重要性(级别),可容忍误差 X1B)(|7$ U`~L}w" Analytical procedures ZKt{3P 分析程序 <ndY6n3 \kyoA
Z Planning an audit -:_3N2U=+ 规划审计工作 ck
`td% '>|Kd{J0 Audit documentation: working papers C~>0K,C0^ 审计文件:工作底稿 /V+7:WDj [g"nu0sOK The work of others ehr\lcS< 其他机构的文件
]]r;}$ F7C+uGTs Rely on the work of experts 6W YVHG 依靠专家的工作 9
AD* 3<)][<Ud Rely on the work of internal audit s~(
`~Y4 依靠内部审计工作 M<l<n$rYS RRyD<7s1 3. Internal control <nk/w5nKL 内部控制 E]vox~xK> bydI+pVMo The evaluation of internal control systems e@O]c" 对内部控制系统的评估 eW<NDI&b J0&-UnJ Tests of control x76;wQ 控制测试 :/Pxf N5 wU'+4N". Substantive procedures (time, nature, extent) u"7!EhX& 实质性程序(时间,性质,程度) HI:1Voy GK6~~
ga= Transaction cycles: revenue, purchases, inventory, etc. M7Xn=jc 交易周期:收入,采购,库存等。 {l/`m.Z P(b~3NB) _Hx'<%hhI 4.Audit evidence dlZ2iDQ% 审计证据 Zr6.Nw d7X7_ Obtain sufficient, appropriate audit evidence I4qS8~+# 获取足够、适当的审计证据 ,V5fvHPH)8 vY4}vHH2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations LrdED[Z 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 6,1oLvU 5sEk rT ' The audit of specific items Jc]k\U 审计的具体项目 5(1c?biP& 4,YL15. Receivables: confirmation S~m8j|3K 应收帐款:确认 /9SoVU8 4;32f` Inventory: counting, cut-off, confirmation of inventory held by third parties +>yh`Zb 存货:数量,减值,第三方持有存货的确认 C
%j%>X` A^hafBa Payables: supplier statement reconciliation, confirmation #Ddo` >`& 应付帐款:供应商的申明一致,确认 M
'X,7hZ b!J?>du Bank and cash: bank confirmation V4Qy^nn1 银行存款和现金:银行的确认 sc-h O9~k @Wm:Rz Auditing sampling 'O2/PU2_ 审计抽样 `{IL.9M!f Wzffp}V 5.Review
][//G|9 复核 iM1E**WCtv ^HuB40 Subsequent events G<rAM+B*g 随后发生的事件 vaVV1 &N/dxKZcc jc!V|w^ PN J&{4wY vq3:N' Going concern rkdA4'66w 持续关注 I;?PDhDb =l]
lwA- Management representations y=
8SD7P' 与管理层的交涉沟通
noB8*n0 Tk 'Pv Audit finalization and the final review: unadjusted differences F_/ra?WVH 审核定稿和最后审查:未经调整的差异 z.h;}QRJ,@ +4qR5(W psiuoYf 6. Reporting ]70ZerQ~L 报告 aehB,l0 学会计论坛bbs.xuekuaiji.com "8a ?KQ Appendix '4M; ;sKW 附录 96; gzG@1! Audit procedure Cd6th
F) 审计程序 1@TL
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