1. Assurance engagements and external audit
保证约定和外部审计 8fpaY{] 6l|pTyb1 Materiality, true and fair presentation, reasonable assurance l6b3i
v, 物质性,真实公平的描述,合理的保证 >SJ#
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Z -#]?3*NO Appointment, removal and resignation of auditors
WeGT} 审计人员的的任命、免职和辞职 Wx}+Vq<q &wj;:
f Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion xZ2}1D 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 AL/`Pqlk 7)zn[4v7qt Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =re1xR!E5 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 G!~[+B \LB =_W$ Engagement letter H27J kZ& 约定书(委托书) \XR%pC
^ri?eKy.-g 2. Planning and risk assessment qX{m7
规划和风险评估 2Up1
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er_V~ General principles dbGW`_zQ4 一般原则 y4`<$gL T:Dp+m!\{ Plan and perform audits with an attitude of professional skepticism i70TJk$fs 持专业的怀疑态度计划和执行审计工作 X<s']C9c |RQ19m@ Audit risks = inherent risk ×control risk ×detection risk hx$-d}W{ 审计风险=内在风险×控制风险×检查风险 )f4D2c&VE gO-C[j/ Risk-based approach +r)'?zU 基于风险的办法 ADRjCk}I =p>"PqJ/7n Understanding the entity and knowledge of the business gP.Q_/V 了解商业的实质和知识 -ecP@, GW$(E*4q Assessing the risks of material misstatement and fraud Y>-|`2Z
评估材料错报和舞弊的风险 U6qv8*~ #3maT*JY Materiality (level), tolerable error c_xtwdkL9 重要性(级别),可容忍误差 5J1A|qII FKflN Analytical procedures '>[KVvm 分析程序 hd1H j(G}4dib Planning an audit "|pNS) 规划审计工作 .:,RoK1 2A@9jl s Audit documentation: working papers "iE9X.6NMu 审计文件:工作底稿 p~
M1}mE e47JLW&b The work of others ~*D)L
'`2M 其他机构的文件 rAD5n,M] ]H7_bix Rely on the work of experts D1bS=>
;," 依靠专家的工作 ?}%Gr,tj2 FQ?,&s$Bmd Rely on the work of internal audit z<rdxn,9 依靠内部审计工作 k;:v~7VF "Iu[)O% 3. Internal control s)<#a(! 内部控制 $DW3H1iW
F.?`<7 The evaluation of internal control systems E!'H,#"P 对内部控制系统的评估 94r8DkI 4 8M)A Tests of control !_s|h@ 控制测试 %[ 4/UD=7 v,r}q1.E} Substantive procedures (time, nature, extent) DR/qe0D 实质性程序(时间,性质,程度) ?_ [xpK() o#E 3{zM Transaction cycles: revenue, purchases, inventory, etc. w.J[3m/ 交易周期:收入,采购,库存等。 ME~ga,|K :7p0JG
d !cw<C* 4.Audit evidence h{.KPK\ 审计证据 1d!7GrD F
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.> Obtain sufficient, appropriate audit evidence c\UVMyE 获取足够、适当的审计证据 zfL$z,zgf =If % m9 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations exV6&bdu 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 "^gZ
h3 }GsZ)\!$4 The audit of specific items sj2v*tFb 审计的具体项目 0.O pgv2K ;OmmXygl Receivables: confirmation 9}`O*A=KC 应收帐款:确认 OYC4iI
sW+YfJT Inventory: counting, cut-off, confirmation of inventory held by third parties SqFya 存货:数量,减值,第三方持有存货的确认 b$[_(QUw 8+
eZU<\B( Payables: supplier statement reconciliation, confirmation &T]+g8 '' 应付帐款:供应商的申明一致,确认 O/gok+K KM4w{ Bank and cash: bank confirmation xq=+M!V 银行存款和现金:银行的确认 j2lo~J) -'JTVfm. Auditing sampling tu77Sb 审计抽样 Nv*x^y] u1`8f]qt 5.Review
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复核 t*<vc]D qyUcjc%[ Subsequent events 'LFHZ&- 随后发生的事件 P~_CDh.N )(*A1C[ n)} J< BzF.KCScs "Na9Xea Going concern Y+iC/pd 持续关注 <?52Svi}} /`hr) Management representations /}2
bsiJT 与管理层的交涉沟通 qh0)~JL4 <Nvw
w Audit finalization and the final review: unadjusted differences p1v:X? 审核定稿和最后审查:未经调整的差异 )
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C:& 报告 fj0+a0h 学会计论坛bbs.xuekuaiji.com ^K@r!)We Appendix |{PQ0DS 附录 z:u`W#Rf Audit procedure n8[sR;r5f 审计程序 {9;~xx
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