1. Assurance engagements and external audit
保证约定和外部审计 Vd)
%qw h,fahbH- Materiality, true and fair presentation, reasonable assurance
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F 物质性,真实公平的描述,合理的保证 3c` op&j4R Appointment, removal and resignation of auditors 9(a*0H 审计人员的的任命、免职和辞职 ady
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J~(#} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion g'-hSV/@}@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 C}o^p"M*B3 [[4!b E Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !D
'A 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 %3K'[2F 'Ze&
LQ Engagement letter Cq\{\!6[ 约定书(委托书) puF*WxU) eNFA.*p< 2. Planning and risk assessment ,mD$h?g 规划和风险评估 yS#D$q2_ $z@nT.x5 General principles 3[kl` *` 一般原则 FT gt$I 7Z81+I|&8 Plan and perform audits with an attitude of professional skepticism [Fd[( 持专业的怀疑态度计划和执行审计工作 $M4C4_oPy _ UF'Cf+Y Audit risks = inherent risk ×control risk ×detection risk <z
wI@i 审计风险=内在风险×控制风险×检查风险 lqoVfj'6M :|ytw=3> Risk-based approach eX^ F^( 基于风险的办法 1eS@ihkP U}-hV@y
Understanding the entity and knowledge of the business mO0#xY_z 了解商业的实质和知识 ~~,#<g[ iSMVV<7 Assessing the risks of material misstatement and fraud 3KKq1][ 评估材料错报和舞弊的风险 TfNm0=| V#DNcF~v]f Materiality (level), tolerable error BQ!_i*14+ 重要性(级别),可容忍误差 Op iVQr: &y2DI"Ff Analytical procedures 1lv.@- 分析程序 ':T"nORC 7<F{a"5P Planning an audit &!8u4*K5j 规划审计工作 {1vlz>82 ;q2e[ y Audit documentation: working papers I9cZZ`vs 审计文件:工作底稿 zhACNz4tJ /.1h_[K] The work of others O~F8lQ 其他机构的文件 kx[h41|n m
\|ie8 Rely on the work of experts _8?r!D#P;s 依靠专家的工作 @IBU{{ Rd+`b Rely on the work of internal audit Y&*nj`n 依靠内部审计工作 ]~m2#g% .iEzEmu 3. Internal control !*B1Eo--cN 内部控制 `S/;S<'; gG46hO-M%x The evaluation of internal control systems |H-zm&h>' 对内部控制系统的评估 :YN,cI d* h&t9CpTfeJ Tests of control KrD?Z2x 控制测试 *5S~@ f(*^zga, Substantive procedures (time, nature, extent) :#spL*FIx 实质性程序(时间,性质,程度) :]IYw!_-p pGSS
Transaction cycles: revenue, purchases, inventory, etc. k*= #XbX 交易周期:收入,采购,库存等。 cpBTi HY'-P&H5( g h&,U` 4.Audit evidence
1"} u51 审计证据 JXF@b
-c ^y&sKO Obtain sufficient, appropriate audit evidence R;2
Z~ P 获取足够、适当的审计证据 A{QA0X!p xw&N[y5 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations dy2<b+.. 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 I> 3]VRi wO ?A/s The audit of specific items <>6 DPHg~ 审计的具体项目 ;_=+h,n G>c:+`KS Receivables: confirmation 0
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应收帐款:确认 .uu[MzMIu $2gZpO| Inventory: counting, cut-off, confirmation of inventory held by third parties W%^;:YQ9i 存货:数量,减值,第三方持有存货的确认 RL3G7 ;X qFYM2 Payables: supplier statement reconciliation, confirmation ;R{ffS6 应付帐款:供应商的申明一致,确认 6.gk6 !%%(o%bi~ Bank and cash: bank confirmation &>%9JXU 银行存款和现金:银行的确认 _V-pr#lP1 YhNO{4D Auditing sampling %w3"B,k'9D 审计抽样 |jE0H!j *.F4?i2D 5.Review
ua>YI 复核 [}t^+^/ _mn2bc9M Subsequent events Z`Sbq{Kx 随后发生的事件 uiIS4S_ t bEJyA {pyTiz#JY ,$<="kJk (S1Co&SX Going concern /32x|Ow# 1 持续关注 &a
bR}J[ N.@@ebuE Management representations _Kf8,|+ 与管理层的交涉沟通 Tg~SGAc TQg~I/ Audit finalization and the final review: unadjusted differences Y('?Z] 审核定稿和最后审查:未经调整的差异 !U8n=A#,- s'JbG&T[J
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1o8 6. Reporting - HiRXB 报告 ==)q{
e5 学会计论坛bbs.xuekuaiji.com n!$zO{P Appendix DZE@C^0% 附录 #cy;((z uB Audit procedure Th>ff)~e 审计程序 @X g5E