1. Assurance engagements and external audit
保证约定和外部审计 h!Z Z2[ 9'D8[p% Materiality, true and fair presentation, reasonable assurance zj%cd; 物质性,真实公平的描述,合理的保证 Dy98[cL :U7;M}0 Appointment, removal and resignation of auditors ='KPT1dW* 审计人员的的任命、免职和辞职 )x y9X0 "tpvENz2s Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %L.lkRs 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 jBT*~DyN
z x/pC%25 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior OX'/?B(( 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 k&n\
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Engagement letter
&mCs%l 约定书(委托书)
5L/Yi rHH#@Zx 2. Planning and risk assessment Kw)C{L5a 规划和风险评估 4mki&\lw` Z?5,cI[6# General principles T@2f&Un^ 一般原则 ^!N;F" ]%b0[7[ Plan and perform audits with an attitude of professional skepticism lv*Wnn@k 持专业的怀疑态度计划和执行审计工作 T]5U_AI@ F
j'\v#h Audit risks = inherent risk ×control risk ×detection risk 0%v ixR52 审计风险=内在风险×控制风险×检查风险 F^4*|g ,"4X&>_f Risk-based approach [RroHXdk+ 基于风险的办法 u0<d2Y wCqE4i Understanding the entity and knowledge of the business :DF`A( 了解商业的实质和知识 Rt*-#`I
$ DK2c]i^|= Assessing the risks of material misstatement and fraud #sozXza\G 评估材料错报和舞弊的风险 !H2C9l:rd \z(>h& Materiality (level), tolerable error Nj! R9N 重要性(级别),可容忍误差 bvt-leA= &e5^v
Analytical procedures :/I={)5 分析程序 XyN`BDFi +z{x 7 Planning an audit Ktj(&/~} 规划审计工作 (cbB% I_{9eG1w? Audit documentation: working papers sIP6GWK$ 审计文件:工作底稿 F5b]/;| KyVe0>{_u The work of others 2}W6{T' 其他机构的文件 #)IdJ] FuRn%)DA5 Rely on the work of experts ulJ+:zwq$ 依靠专家的工作 ~cWLu5 y0W`E/1t Rely on the work of internal audit /0'fcjOaQ 依靠内部审计工作 >-o?S O(M, X F
0*d~4 3. Internal control GcU(:V2o 内部控制 tFb|y+ {RWahnr{ The evaluation of internal control systems lW@:q04Z$ 对内部控制系统的评估 &QHA_+88W 4.$hHFqS^5 Tests of control `pn-fk 控制测试
l a6e` aG8;,H=%, Substantive procedures (time, nature, extent) o>!~*b';g, 实质性程序(时间,性质,程度) 6r?cpJV{
crF9,p Transaction cycles: revenue, purchases, inventory, etc.
`\}zm~ 交易周期:收入,采购,库存等。 lVO(9sl*i `jl. f _'o^@v: 4.Audit evidence 0Mzc1dG: 审计证据 "1\RdTw uvAy#, Obtain sufficient, appropriate audit evidence pRa oR 获取足够、适当的审计证据 Amq8q pNk,jeo Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _16&K}< 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 9fk\Ay1P w Lg:YM" The audit of specific items
Y=#mx3. 审计的具体项目 aF_ZV bS Ii2g+SlQDa Receivables: confirmation HEW
9YC" 应收帐款:确认 4Q>jP3 F'T=
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Inventory: counting, cut-off, confirmation of inventory held by third parties %)!~t8To 存货:数量,减值,第三方持有存货的确认 oBGst t@ )l81
R Payables: supplier statement reconciliation, confirmation 5>^ W}0s 应付帐款:供应商的申明一致,确认 mqfEs0~I TPmZ/c^ Bank and cash: bank confirmation ?F_;~ 银行存款和现金:银行的确认 DdA}A>47 uR[PKLh Auditing sampling #h|,GvmF<b 审计抽样 &t@6qi`d `'{%szmD 5.Review
Ny&Fjzl 复核 9jJ/ RX p Yk*57&QI Subsequent events u{dN>}{ 随后发生的事件 DqC}f# RHA>fXp z ]4g`K+ ($ 1<Dj: Hi 0df3t Going concern ^_"q`71Dk 持续关注 Jb-QP'$@ 26klW:2* Management representations }sN9QgE 与管理层的交涉沟通 P(gID X;[zfEB Audit finalization and the final review: unadjusted differences #p:jKAc3 审核定稿和最后审查:未经调整的差异 vdX~E97 , $F0D ucm.~1G( 6. Reporting ff+9(P>* 报告 R S_lQ{' 学会计论坛bbs.xuekuaiji.com 88LbO(q\d Appendix u:>3j,Cs 附录 ^# g;"K0 Audit procedure EG:WE^4 审计程序 )-:f;#xJ