1. Assurance engagements and external audit
保证约定和外部审计 Wq
5 Nc {#-I;I: Materiality, true and fair presentation, reasonable assurance 0A]+9@W; 物质性,真实公平的描述,合理的保证 dRl*rP/ WA~PE` U Appointment, removal and resignation of auditors {jnfe}] 审计人员的的任命、免职和辞职 s&>U-7fx" oP[R?zN Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [(*ObvEF 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 n U0 bl/tl_.p00 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #0;H'GO?c 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 PWavq?SR qFqK.u Engagement letter mpsi{%gA
约定书(委托书) ;M)l7f uyE_7)2d 2. Planning and risk assessment @51
!vQwqR 规划和风险评估 m%?+;V gb_r <j:w General principles J5i$D0K[ 一般原则 vdhwFp~Y @ V_@r@A Plan and perform audits with an attitude of professional skepticism &]d-R 持专业的怀疑态度计划和执行审计工作 Bu%TTbnz_G ZvQ~K(3 Audit risks = inherent risk ×control risk ×detection risk CLQE@
kF; 审计风险=内在风险×控制风险×检查风险 aPELAU- $|0?$U7! Risk-based approach N:4oVi@Je 基于风险的办法 GjHV|)^ \J)ffEKIp Understanding the entity and knowledge of the business t<UtSkE1 了解商业的实质和知识 Ym]Dlz,o _^Ds[VAgA Assessing the risks of material misstatement and fraud '4T]=s~N 评估材料错报和舞弊的风险 }3^b1D>2O KNI* : Materiality (level), tolerable error I;=HXL 重要性(级别),可容忍误差 :J
7p=sX kdr?I9kwW Analytical procedures Oo)MxYPU 分析程序 P&6hk6# F:3*i^ L Planning an audit bVLuv`A/
规划审计工作 yf lt2 R NWNPq" Audit documentation: working papers o%~PWA*Qp 审计文件:工作底稿 JGLjx
"Y ~F{u4p7{N The work of others ;z>?-
j 其他机构的文件 1@i 8ASL z?b[ 6DLV; Rely on the work of experts \G+uK:PC, 依靠专家的工作 BAJEn6f? \!]Zq#*kH Rely on the work of internal audit 6+Y^A})(F- 依靠内部审计工作 ! u4'1jd[d |Z"5zL10 3. Internal control
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s2Og 内部控制 G`Ix-dADJm /d1
B-I The evaluation of internal control systems P
S$6`6G 对内部控制系统的评估 iJ7?6)\ &*w)/W Tests of control 6wmMg i_m 控制测试 96 ozt UK *irYSTA$ Substantive procedures (time, nature, extent) Sz"rp9x+ 实质性程序(时间,性质,程度) Ah|,`0dw ]jkaOj Transaction cycles: revenue, purchases, inventory, etc. F74^HQ*J 交易周期:收入,采购,库存等。 `.0WK O<:"Irq\qr ]O\m(of
R 4.Audit evidence C}7c:4c 审计证据 xUKn
M6X`]R' Obtain sufficient, appropriate audit evidence jRhOo%p 获取足够、适当的审计证据 H7I&Ky 2#^@awJ ? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations fD1a)Az 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^e;WY@ D 2G(RQ\Ro* The audit of specific items KA"D2j9wn 审计的具体项目 `Dn"<-9: &idPO{G Receivables: confirmation Kt 0
3F$ 应收帐款:确认 YhZmyYamE Bq20U:f Inventory: counting, cut-off, confirmation of inventory held by third parties R
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,y 存货:数量,减值,第三方持有存货的确认 7e`ylnP! ~S$\ PG4 Payables: supplier statement reconciliation, confirmation tbNIl cAWS 应付帐款:供应商的申明一致,确认 A<+veqb4 U^x
z>:~ Bank and cash: bank confirmation GJ3@".+6 银行存款和现金:银行的确认 hm&cRehU 5Y#W$Fx($R Auditing sampling h"/y$ 审计抽样 d=6FL" .o pc=f, 5.Review
5d4/}o}%" 复核 Q`ALyp,9b DO^K8~] Subsequent events LRuB&4r8 随后发生的事件
OH* gaIN]9wLm ^e1Ux (9_O||ee `E4+#_ v Going concern C.& R,$ 持续关注 0+vt LDq@P &rj)Oh2 Management representations \MY`R 与管理层的交涉沟通 %#zqZ|q -D4"uoN. Audit finalization and the final review: unadjusted differences :d!qZFln 审核定稿和最后审查:未经调整的差异 soTmKqj E Jw
b'5[R sgc pH 6. Reporting uxjx~+qFd 报告 dpTeF`N 学会计论坛bbs.xuekuaiji.com zo^34wW^ Appendix 4|]0%H~n6 附录
- fB;pS, Audit procedure V*C%r:5 ,v 审计程序 lDV}vuM<4