1. Assurance engagements and external audit
保证约定和外部审计 $d.UF!s X.V7od> Materiality, true and fair presentation, reasonable assurance TGu
`r>N51 物质性,真实公平的描述,合理的保证 -#=v~vE n?vrsqmZ Appointment, removal and resignation of auditors 01q5BQ7u 审计人员的的任命、免职和辞职 K:/%7A_{ N8;/Zd;^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ak[}s|,) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 fLl~a[(5 mjG-A8y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >lxhXYp 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 # (B <n 9r!psRA:`) Engagement letter ^.y}2 约定书(委托书) D U#6%8~ 1i
:l 2. Planning and risk assessment z
7OTL<h 规划和风险评估 <)+9PV<w )xIk#>) General principles H\AJLk2E 一般原则 GGsDR%U `qp[x%7^ Plan and perform audits with an attitude of professional skepticism r`}')2 持专业的怀疑态度计划和执行审计工作 _n(O?M&x xpt*S~ Audit risks = inherent risk ×control risk ×detection risk N=lFf+ 审计风险=内在风险×控制风险×检查风险 C]K|;VQ }6MHIr=o Risk-based approach LC)
-aw>- 基于风险的办法 jHq.W95+P h^eaV,x>= Understanding the entity and knowledge of the business @13vn x 了解商业的实质和知识 6hQ?MYX e*.
l6H/B Assessing the risks of material misstatement and fraud `Xvrf 评估材料错报和舞弊的风险 gH5E+J_$ I|]
~f[xI Materiality (level), tolerable error ,cD(s(6+ 重要性(级别),可容忍误差 E$d
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Analytical procedures tWy0%
- 分析程序 ) *ocX)AE h-<2N)>! Planning an audit M \rW 规划审计工作 | u{NM1, fF37P8Ir Audit documentation: working papers +]P??`,R; 审计文件:工作底稿 4`Qu+&4J XOK.E&eilj The work of others &OD)e@Tc 其他机构的文件 1TeYA6 t C5GO?X2 Rely on the work of experts ," ~ew , 依靠专家的工作 ;LM`B^Q]s +x$GwX Rely on the work of internal audit "b
5:6\ 依靠内部审计工作 B*#lkMr
oZTKG' 3. Internal control (;-<
@~2 内部控制 &|'k)6Rx !2>MaV1, The evaluation of internal control systems ib8@U}Vn1 对内部控制系统的评估 6? u9hi %7WGodlXW Tests of control ^\:"o 控制测试 BMMWP ^"N]i`dIF Substantive procedures (time, nature, extent) [O92JT:li 实质性程序(时间,性质,程度) rkOLTi[$ 6'+;5 M! Transaction cycles: revenue, purchases, inventory, etc. (F9U`1~4 交易周期:收入,采购,库存等。 x`/
"1]Nf MBZ/Pzl~ 5lehASBz 4.Audit evidence ;^VLx)q 审计证据 M-Gl".*f jinDKJ,n; Obtain sufficient, appropriate audit evidence ;G !JKg 获取足够、适当的审计证据 <pzCpF< . AJ(nJ) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `rEu8u 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 AP*Z0OFE zyb>PEd. The audit of specific items t@dv$W2
" 审计的具体项目 fHK`u' O~Eju Receivables: confirmation Hg<d%7.
应收帐款:确认 >p"ytRu^ hfzmv~* Inventory: counting, cut-off, confirmation of inventory held by third parties h8# 14? 存货:数量,减值,第三方持有存货的确认 );X&J:-l+ K)!yOa'fH Payables: supplier statement reconciliation, confirmation UbDRzum 应付帐款:供应商的申明一致,确认 36ygI0V_ T \d-r#{ Bank and cash: bank confirmation t2V|moG
银行存款和现金:银行的确认 XNODDH \C<|yD Auditing sampling }.bhsy 审计抽样 =z_.RE ;Ih:$"$! 5.Review
Y|%s =0M 复核 E8$k}I (t$jb|Oa Subsequent events vRp#bScc 随后发生的事件 OUo
N 9eG{"0) {,V .IDs8[ L;jzDng< ;h|zNx0 Going concern H?\b 持续关注 %9
kOl \q2:1X| Management representations Ph{7S43 与管理层的交涉沟通 # !:u
*1 Y8$Y]2 Audit finalization and the final review: unadjusted differences e+`LtEve0 审核定稿和最后审查:未经调整的差异 w +pK=R e,*E`ol
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qE$ 6. Reporting l~_]k 报告 zVeQKN9^Z 学会计论坛bbs.xuekuaiji.com d2cslDd Appendix D jzHEqiH 附录 Q&Q$;s3|Y Audit procedure L$T23*9XY 审计程序 .X2fu/}