1. Assurance engagements and external audit
保证约定和外部审计 .*YF{!R`h qvu1 u
GCc Materiality, true and fair presentation, reasonable assurance ?&9=f\/P 物质性,真实公平的描述,合理的保证 %J2Ad tf 7HhOCYX Appointment, removal and resignation of auditors mW!n%f 审计人员的的任命、免职和辞职 -V;Y4,:c .9e5@@VR Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion eik_w(xPT 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,gZp/ yJ; 67&IaDt
s Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior R.WB.FP 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 }0\SNpVN Kkovp^G Engagement letter |U1 [R\X 约定书(委托书) [- 92] r
ezp7 2. Planning and risk assessment b#N P*L& 规划和风险评估 *(5;5r ;/kd.Q General principles mZB:j]T 一般原则 D+;4|7s+ )t+pwh!8 Plan and perform audits with an attitude of professional skepticism 8D`+3 持专业的怀疑态度计划和执行审计工作 TYD( 6N 4|&/#Cz^Y Audit risks = inherent risk ×control risk ×detection risk KRlJKd{ 审计风险=内在风险×控制风险×检查风险 !yj1X
Ar cO{NiRIb Risk-based approach ;taZixOH 基于风险的办法 Z<>gx m< j?*n@' Understanding the entity and knowledge of the business VRY(@# q 了解商业的实质和知识 3<<wHK;) X=-= z5 Assessing the risks of material misstatement and fraud 2~hdJ/ 评估材料错报和舞弊的风险 &Qda| _Zav Y<6 Materiality (level), tolerable error Dti-*LB1 重要性(级别),可容忍误差 0
N7I:vJ 6R^F^<< Analytical procedures Pq<43
:*? 分析程序 pSC{0Y$g XGR63hXND Planning an audit l
opl 规划审计工作 <-N eusx% :tO?+1 Audit documentation: working papers `:Wyw<^ 审计文件:工作底稿 En7+fQ U%r{{Q1 The work of others ='D%c^;O8' 其他机构的文件 8*&-u +@% 4w%
hvJ Rely on the work of experts \mu';[gLd 依靠专家的工作 (9( xJ) .(Ux1.0C Rely on the work of internal audit {B
M:c$3@j 依靠内部审计工作 j,].88H hoBFC1
3. Internal control .T8^>z1/\F 内部控制 3F;0a ;[ @>U9CL" The evaluation of internal control systems o/,%rA4 对内部控制系统的评估 GB `n rkS'OC Tests of control i:
-IZL\ 控制测试 m8L %!6o RgFpc*.T Substantive procedures (time, nature, extent) $/Wec,`& 实质性程序(时间,性质,程度) EhO\N\p(Q= p=[dt Transaction cycles: revenue, purchases, inventory, etc. Hh](n<Bs 交易周期:收入,采购,库存等。 3@eI? (N A<H]uQ> (*eX'^Q)d 4.Audit evidence |U1u:=[ 审计证据 oU3gy[wF;b 6k,@+@]t. Obtain sufficient, appropriate audit evidence <F_w4! 获取足够、适当的审计证据 (.oDxs()I 8z=o.\@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations gHUW1E 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 oIE(`l0l `mAYK)N The audit of specific items wAR:GO
'n 审计的具体项目 M[b~5L+S u(r
T2 Receivables: confirmation $+e(k~ 应收帐款:确认 4mBM5Tv (ce)A,; Inventory: counting, cut-off, confirmation of inventory held by third parties =fBr2%qK 存货:数量,减值,第三方持有存货的确认 ,trh)ZZYW| rf$[8d Payables: supplier statement reconciliation, confirmation 25, [<Ao 应付帐款:供应商的申明一致,确认 m|cRj{xZF k]& I(VQ" Bank and cash: bank confirmation )CL/%I,^ 银行存款和现金:银行的确认 .q]K:}9!\ ]6=opvm Auditing sampling uTbMp~cYB 审计抽样 QQHC
1 z5:3.+M5 5.Review
Rx%kAt2X 复核 NFIFCy! a3Z()|t> Subsequent events )Knsy 随后发生的事件 #lVSQZO~a z9#jXC#OdN [MC}zd'/ S!}pL8OE kgmb<4p Going concern )[sSCt] 持续关注 A]V<K[9:b AQ.q?'vE) Management representations
gAi}"}; 与管理层的交涉沟通 >273V+dy 9*|An Audit finalization and the final review: unadjusted differences =(k0^#++G 审核定稿和最后审查:未经调整的差异 >W8PLo+i [qt^gy) A,ao2) 6. Reporting x2f_>tu2 报告 wVs
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WShv\c} Appendix K&