1. Assurance engagements and external audit
保证约定和外部审计 ,IuO;UV#) Y'/` ?CK Materiality, true and fair presentation, reasonable assurance *Q=-7am 物质性,真实公平的描述,合理的保证 ;~z>GJox .&7=ZY>E Appointment, removal and resignation of auditors /0SG 审计人员的的任命、免职和辞职 F~a5yW:R=) b7v] g]* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )ACa0V>*p 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 v)N6ZOj*C m|~,# d@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior doc5;?6 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 "r cPJX 9YHSL[ Engagement letter EN.yU!N.4 约定书(委托书) {z@vSQ=)=P #CV(F$\1{ 2. Planning and risk assessment "+nURdicO 规划和风险评估 DJ}xD&G *-+~H1tP General principles :;0?;dpO 一般原则 9ciL<'H\ o~P8=1t Plan and perform audits with an attitude of professional skepticism aSHZR 持专业的怀疑态度计划和执行审计工作 +6<MK; 9[T#uh!DC Audit risks = inherent risk ×control risk ×detection risk r\],5x'xSu 审计风险=内在风险×控制风险×检查风险 w0/W=!_ Cy6[p Risk-based approach }WI24|`zM 基于风险的办法 vW$]:). 8GlH)J+kq Understanding the entity and knowledge of the business r@%32h 了解商业的实质和知识 mSQ!<1PM =Bo0Oei Assessing the risks of material misstatement and fraud 5jNBt>.0 评估材料错报和舞弊的风险 w5n>hz_5 _%zU^aE Materiality (level), tolerable error ;SC|VcbyH 重要性(级别),可容忍误差 3}twWnQZJ ?U-p
jjM Analytical procedures T82=R@7 分析程序 m(OBk;S~ _IlL'c5 Planning an audit {7/6~\'/@ 规划审计工作 ) ]~HjA; BM&'3K_y Audit documentation: working papers *"zE,Bp" 审计文件:工作底稿
(/*-M]> &OzJ^G\o The work of others N,[M8n, 其他机构的文件 IwH
,g^0\ GtGToI Rely on the work of experts .{ x5(bi0S 依靠专家的工作 7H>dv' ^Ws~h\{% Rely on the work of internal audit .!6ufaf$ 依靠内部审计工作 x~{m%)I ~{NDtB) 3. Internal control 5<a<!]|C 内部控制 uo%O\}#u9 [e^i". The evaluation of internal control systems 4P:vo $Cy 对内部控制系统的评估 J|DWT+$#Z I
S=)J( 0 Tests of control n--`zx-[' 控制测试 *@BBlkcx 5N|77AAxK Substantive procedures (time, nature, extent) "R30oA#m 实质性程序(时间,性质,程度) V&}Z# 9Dx )7`~U"r Transaction cycles: revenue, purchases, inventory, etc. JGdBpj: 交易周期:收入,采购,库存等。 n&V(c&C Z$hxo)| X|q0m3jt 4.Audit evidence Z'j<wRf 审计证据 [X=eCHB? ?<}qx`+%Q Obtain sufficient, appropriate audit evidence "1nd~
BBOw 获取足够、适当的审计证据 \Q)~'P3 r-0
7!A Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4{Ak| 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 %FRkvqV* [a
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; The audit of specific items D2mB4
审计的具体项目 +I~?8* _HL3XT Receivables: confirmation c~C W-%wN 应收帐款:确认 \G"
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*>#cs#) Inventory: counting, cut-off, confirmation of inventory held by third parties tO0+~Wm 存货:数量,减值,第三方持有存货的确认 oy'+n- }v!6BU6<Q Payables: supplier statement reconciliation, confirmation Af%?WZlOq 应付帐款:供应商的申明一致,确认 -Tt}M#W m6gr!aT Bank and cash: bank confirmation QRjt.Ry| 银行存款和现金:银行的确认 zJy{Ry[Sb 2u:j6ic Auditing sampling M#p,Z F 审计抽样 4~/6d9f &sWyh[`P 5.Review
Ij8tBT?jlL 复核 9%wppNT/ f:SF&t* Subsequent events u rOG Oa$ 随后发生的事件 b(VU{cf2d vP2QAGk< 5a&
wM {MtB!x :}z%N7T Going concern *LVM}| f 持续关注 vB{b/xmah }M9al@" Management representations S#9SAX [ 与管理层的交涉沟通 9|`@czw YMd&+J
` Audit finalization and the final review: unadjusted differences ["M> 审核定稿和最后审查:未经调整的差异 Y<+4>Eh ~}AP@t* Zy%Z]dF 6. Reporting C] w< &o 报告 aiHr2x6 学会计论坛bbs.xuekuaiji.com abnd U,s Appendix !;gke,fB 附录 {+:XVT_+ Audit procedure ;`B35K 审计程序 D2p6&HNT