1. Assurance engagements and external audit
保证约定和外部审计 8t``NZ[ pN k8! k Materiality, true and fair presentation, reasonable assurance 8kbB
z 物质性,真实公平的描述,合理的保证 d^SE)/j Q&wYc{TUbm Appointment, removal and resignation of auditors 7|~:P$M 审计人员的的任命、免职和辞职 x^2 W?< `@\^m_!} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2?1}ZXr 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 M71R -B`- BGpk&.J Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "yri[X 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 I=b'j5c W"O-L Engagement letter w{P6i<J 约定书(委托书) Y UZKle \*9Ua/H 2. Planning and risk assessment |UZOAGiBg 规划和风险评估 SY8U"Qc;9 l'2H4W_+ General principles R\ q):, 一般原则
V.fp/jhj )8]3kQffJ= Plan and perform audits with an attitude of professional skepticism _=T]PSauI 持专业的怀疑态度计划和执行审计工作 9TW8o}k` 4g'}h`kh
Audit risks = inherent risk ×control risk ×detection risk <|Iyt[s 审计风险=内在风险×控制风险×检查风险 UFk!dK+ %%x0w^ Risk-based approach 6'vi68 基于风险的办法 NCxn^$/+>9 3 9yz~ Understanding the entity and knowledge of the business #rq?
f 了解商业的实质和知识 _M&{^d U_}hfLILi Assessing the risks of material misstatement and fraud T8mY#^sW_ 评估材料错报和舞弊的风险 7A[Ogro *sAOpf@M Materiality (level), tolerable error }_vM&.GFlL 重要性(级别),可容忍误差 t}c v2S 1::LN(`< Analytical procedures VB's 分析程序 l"?]BC~ #\0TxG5'QA Planning an audit E7gL~4I 规划审计工作 [{/$9k-aF? 1zR/HT Audit documentation: working papers
h/{8bC@bi 审计文件:工作底稿 p&m
^IWD e+x*psQ The work of others <\Vi,, 其他机构的文件 6w@,I; pbFYiu+ Rely on the work of experts y78z>(jV 依靠专家的工作 6
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o>b; fvO;lA>` Rely on the work of internal audit n'Bmz 依靠内部审计工作 .2/,XwIr "TUPYFK9 3. Internal control 4xp j< 内部控制 iW":DOdi_ mUiOD$rO The evaluation of internal control systems Jtext%"eNg 对内部控制系统的评估 -#daBx
? t+jIHo Tests of control w
J/~q) 控制测试 T 4vogoy *J.c $1#h Substantive procedures (time, nature, extent) ` v>/
实质性程序(时间,性质,程度) Z%KL[R}^w; /^~p~HKtx Transaction cycles: revenue, purchases, inventory, etc. ZHb7+ 交易周期:收入,采购,库存等。 aQxe) 6(,ItMbI hl*MUD, 4.Audit evidence FzA{UO 审计证据 +J%6bn)U ?{?Vy9'B Obtain sufficient, appropriate audit evidence 9x4wk*z 获取足够、适当的审计证据 j`{fB} 2V
4`s' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >'ie!VW@ 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 MPqY?KF )_X;9%L7 The audit of specific items fmtuFr^a1 审计的具体项目 tsB.oDMP $ #TID= Receivables: confirmation +}&pVe\t 应收帐款:确认 7 FEzak' ]aREQ?ma&z Inventory: counting, cut-off, confirmation of inventory held by third parties P>.Y)$`r 存货:数量,减值,第三方持有存货的确认 :O5Tr03z 5%EaX?0h+ Payables: supplier statement reconciliation, confirmation [SKP|`I>I 应付帐款:供应商的申明一致,确认 Rd`{qW Dm&lSWW`/ Bank and cash: bank confirmation n+v!H O"2u 银行存款和现金:银行的确认 D7%^Ly e|S+G6 :O2 Auditing sampling 8[vl
3C 审计抽样 Pw0{.W~r H't `Q&]a
5.Review
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W/N 复核 >ly&+3S Uyz;U34 oI Subsequent events $0S.@wUG 随后发生的事件 $_4oN(WSz 9OE_?R0c! E|KLK4] dw|-=~ dY/|/eOt<K Going concern |:!EHFr 持续关注 gvow\9{|C de3yP, Management representations =e"H1^Ml 与管理层的交涉沟通 V#n?&-{V K8e4ax Audit finalization and the final review: unadjusted differences okd
``vG 审核定稿和最后审查:未经调整的差异 }Bv30V2-( :< KSf#O Fm-q=3 6. Reporting Enq6K1@%G 报告 l4R<`b\Jt 学会计论坛bbs.xuekuaiji.com |H3?ox* Appendix Q'
OuZKhA 附录 NgDZ4&L Audit procedure O c^6u 审计程序 %fex
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