1. Assurance engagements and external audit
保证约定和外部审计 g) oOravV 1B2#uhT]r Materiality, true and fair presentation, reasonable assurance Z)W8Of_ 物质性,真实公平的描述,合理的保证 X%5eZ"1{x
@!f4>iUy Appointment, removal and resignation of auditors l(sVnhL6h 审计人员的的任命、免职和辞职
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0N4J ~\CS%thX Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion F,p0OL. 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6I@j$edZ "g"a-{8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior E@ U]k$M 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 H\ejW@<;h f+ceL'fr Engagement letter 11yX
I[ 约定书(委托书) ~#*C,4m gfg,V.: 2. Planning and risk assessment |g 3:+& 规划和风险评估 ^_bG{du Dd5
9xNKm General principles WMa0L&C~v 一般原则 Lkm-< T(7`$<TQ Plan and perform audits with an attitude of professional skepticism LOx+?4|y
持专业的怀疑态度计划和执行审计工作 8~o']B;lJ ResU5Ce~ Audit risks = inherent risk ×control risk ×detection risk $5&%X'jk 审计风险=内在风险×控制风险×检查风险 #4'wF4DR@ ;yt6Yp.6e Risk-based approach {'O><4 基于风险的办法 }UW7py!TN c}o 6Rm50 Understanding the entity and knowledge of the business D9oNYF-V 了解商业的实质和知识 ]u_j6y! C:J;'[,S Assessing the risks of material misstatement and fraud +H2Jhgi 评估材料错报和舞弊的风险 ~ 1h#
BkB>eE1)Ea Materiality (level), tolerable error ^}=)jLS 重要性(级别),可容忍误差 sW]^YT>? n(F!t,S1i Analytical procedures 4!Js=" 分析程序 ^&eF916H j~qm$ 'H Planning an audit o]e,5] 规划审计工作 [MTd<@ V*4Z.3/E5 Audit documentation: working papers cJ96{+ 审计文件:工作底稿 Kq")\Ha,f !,Uo{@E)Y The work of others R{#< NE 其他机构的文件 IK2da@V gpV4qDXV Rely on the work of experts s:U:Dv 依靠专家的工作 ?gE=hh `>:5[Y Rely on the work of internal audit 7]h %?W! 依靠内部审计工作 y*i&p4Y* p&<Ssc 3. Internal control ZLkl:'E_ 内部控制 NfgXOLthM
r6m^~Wq!} The evaluation of internal control systems bWswF<y- 对内部控制系统的评估 4mX(.6 n1f8jS+'} Tests of control !Z!)$3
bB 控制测试 ^{
+ry<rS> Lzh8-d=HQ Substantive procedures (time, nature, extent) w+br) 实质性程序(时间,性质,程度) ) O0Cz n a1cX+{W Transaction cycles: revenue, purchases, inventory, etc. +MoUh'/u 交易周期:收入,采购,库存等。 N"S`9B1eD( yE$PLM U zy
@\ 4.Audit evidence Cy~ IB [ 审计证据 o7) y~ ke 7d: ]o> Obtain sufficient, appropriate audit evidence G]K1X"W? 获取足够、适当的审计证据 iiPVqU% D#g-mqar: Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations iGW|j>N 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 E'AR
.! 0@ `]m The audit of specific items Q"QRF5Ue 审计的具体项目 .a%6A#<X ;2f=
d_/x Receivables: confirmation LE\*33k_ 应收帐款:确认 (t4i&7-
S,&LH-ps Inventory: counting, cut-off, confirmation of inventory held by third parties c#OxI*,+/ 存货:数量,减值,第三方持有存货的确认 voa)V1A/]
0,Ds1y^ Payables: supplier statement reconciliation, confirmation BlVHP8/b 应付帐款:供应商的申明一致,确认 }LUvh Kr}RFJ"d Bank and cash: bank confirmation d<m;Q}/l&h 银行存款和现金:银行的确认 &;BhL%)} /vQ)$;xf# Auditing sampling m06'T2 I 审计抽样 a"#t'\ Ua1&eCZi 5.Review
?%O>]s 复核 GkAd"<B i).%GMv*r Subsequent events y,D9O/VP 随后发生的事件 X`8<;l ` H'G"V W{,fpm /`PYk]mJh VUP|j/qD Going concern N*IroT3 持续关注 W|PAI[N o@Ye_aM~?Y Management representations &CG
94 与管理层的交涉沟通 lu#a.41 CsR[@&n' Audit finalization and the final review: unadjusted differences uYC^&siS<s 审核定稿和最后审查:未经调整的差异 YU,zQ V' HhbBt'fH {v"f
){ 6. Reporting %
['NPs%B 报告 a"( Ws]K 学会计论坛bbs.xuekuaiji.com uKx:7"KD Appendix ]3,'U(!+ 附录 !r/i<~'Bx Audit procedure Q2fxsa[ 审计程序 H1N@E}> |