1. Assurance engagements and external audit
保证约定和外部审计 ~Eik&5 z dQ_'8
) Materiality, true and fair presentation, reasonable assurance . uGne
物质性,真实公平的描述,合理的保证 Z[Iej:o5 +8 \?7,FY Appointment, removal and resignation of auditors ^{0*?,-x 审计人员的的任命、免职和辞职 + `'wY? )g
$T% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion be_h
uZ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 };"_Ku4#- d Efk~V\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
#n.v#FyNx 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 vmOye/?k 1B&XM^>/ Engagement letter
&,Loqr 约定书(委托书) (;9fkqm%m ^b$G.h{o!E 2. Planning and risk assessment Rc D5X{qS# 规划和风险评估 n[y^S3}%; ('BB9#\t General principles \}=W*xxB 一般原则 ?;5/"/i }7{(o- Plan and perform audits with an attitude of professional skepticism *M:p[.=1 持专业的怀疑态度计划和执行审计工作 g}hNsU=$5~ L.K| ]]u Audit risks = inherent risk ×control risk ×detection risk v1}ijls 审计风险=内在风险×控制风险×检查风险 A>S7Ap4z> `-b{|a J Risk-based approach F/tRyq`D 基于风险的办法 %'=TYvB 2 Vi'7m3& Understanding the entity and knowledge of the business 4z~;4 了解商业的实质和知识 J &=5h
.G$ GuL0:, Assessing the risks of material misstatement and fraud S}0-2T[ 评估材料错报和舞弊的风险 +@8, uL Q($@{[lT Materiality (level), tolerable error TI"Ki$jC 重要性(级别),可容忍误差 egfd=z=2un >nK ( Analytical procedures i^ILo,Q 分析程序 !&@t "~6&rt Planning an audit ix?Z:pIS0 规划审计工作 M
0G`P1o @RoU Audit documentation: working papers CJ)u#PmkJ 审计文件:工作底稿 l_+q a6C* ;r]!
qv: The work of others =bvLMpa 其他机构的文件 l 8GAZ*+ G2c\"[N1/ Rely on the work of experts q
%tq9% 依靠专家的工作 Sw[*1C8 Dp} $q`F[ Rely on the work of internal audit ci 22f
w0 依靠内部审计工作 J]48th0, ~G^+.>j 3. Internal control E J6|y' 内部控制 i#4E*B_- Q4N0j' QA The evaluation of internal control systems 4m~p(r 对内部控制系统的评估 += gU`<\ z! k Tests of control -&v0JvTJ9j 控制测试 .)FFl !@+4&B= Substantive procedures (time, nature, extent) = P$7
" 实质性程序(时间,性质,程度) nAj +HLO w>RwEU+w=@ Transaction cycles: revenue, purchases, inventory, etc. iE{VmHp= 交易周期:收入,采购,库存等。 4Xv."L jzZEP4 Wp^
|= 4.Audit evidence #.OCoc 审计证据 YQO9$g0%
~ AX )dZdd Obtain sufficient, appropriate audit evidence a'my0
m 获取足够、适当的审计证据 F22]4DLHO SvQj'5~< Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations H3ob
8+J 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 x.(Sv]+[ cI<T/~P The audit of specific items c&SSf_0O* 审计的具体项目 :pP l|" = o1&.v2j Receivables: confirmation }.<]A 应收帐款:确认 \ ERHnh _C$SaQty[Q Inventory: counting, cut-off, confirmation of inventory held by third parties dda*gq/p 存货:数量,减值,第三方持有存货的确认 f+QDjJ?z IU]@%jA_:A Payables: supplier statement reconciliation, confirmation ~c>]kL(, 应付帐款:供应商的申明一致,确认 eI5W; Q4 %w/:mH3FA Bank and cash: bank confirmation "j}fcrlG9 银行存款和现金:银行的确认 0INlo Reg%ah|$/= Auditing sampling @Y&(1Wl 审计抽样 "/\-?YJjw QUc&f+~ 5.Review
YJ 01- 复核 o{K#LP 'd< 1;Ayw Subsequent events O-<nLB!Wf 随后发生的事件 Aq &H-g]s hOcVxSc. %h=cwT6 W
-5wjc .W0;Vhw" Going concern T`Qg+Q$ 持续关注 a0B,[i FS6ZPjG) Management representations k'1iquc#u 与管理层的交涉沟通 tWI4x3&2 <\5E{/7Tl Audit finalization and the final review: unadjusted differences Sh o] ~)XX 审核定稿和最后审查:未经调整的差异 53?B.\ _R|8_#yM rqi|8gKY 6. Reporting aK'%E3!~=x 报告 P%kJq^& 学会计论坛bbs.xuekuaiji.com X}j_k=, C Appendix .h>tef 附录 lRA! Audit procedure X&bnyo P 审计程序 J[4IO