1. Assurance engagements and external audit
保证约定和外部审计 %xI p5h] @J/K-.r Materiality, true and fair presentation, reasonable assurance 1ukTA@Rj& 物质性,真实公平的描述,合理的保证 H*
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+JXJ Appointment, removal and resignation of auditors {ttysQ- 审计人员的的任命、免职和辞职 A
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I Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <<][hQs 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9dx/hFA R
Mdk:YvBg Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior asppRL|| 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 Fww :$^_ k K &N Engagement letter W_"sM0
w 约定书(委托书) ,s"^kFl _9F9W{' 2. Planning and risk assessment vg32y /l]S 规划和风险评估 X}Ai-D [M=7M}f; General principles yPb" V 一般原则 m;GCc8 zHM(
!\8K Plan and perform audits with an attitude of professional skepticism #Lh;CSS 持专业的怀疑态度计划和执行审计工作 9y"@( 4O^xY
6m Audit risks = inherent risk ×control risk ×detection risk lR6@
xJd:@ 审计风险=内在风险×控制风险×检查风险 KW pVw! x??+~$}\*- Risk-based approach t.i 8
2Q 基于风险的办法 &w_j/n
W^' g}1B;zGf Understanding the entity and knowledge of the business \@c,
3 了解商业的实质和知识 L>Fa^jq5 nAsh:6${ Assessing the risks of material misstatement and fraud n
FHUy9q 评估材料错报和舞弊的风险 *k.G5>@ ;n*.W|Uph Materiality (level), tolerable error rZ}:Z'` 重要性(级别),可容忍误差 &5B'nk" 65JF`] Analytical procedures }C"%p8=HM 分析程序 :!WHFB
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M4JJV( Planning an audit 7x|9n 规划审计工作 ZbW17@b 6]WAUK%h Audit documentation: working papers Q{>+ft U 审计文件:工作底稿 KQ!8ks] yg<R=$n,Q The work of others Z&+ g;(g 其他机构的文件
M^=zt 61C7.EZZ; Rely on the work of experts PUMXOTu] 依靠专家的工作 k8&;lgO' nv|NQ
Tk Rely on the work of internal audit |6sp/38#p 依靠内部审计工作 _Xe>V0 pP&7rRhw 3. Internal control [
)Iv^ U9 内部控制 '}53f2%gKa M=@:ZQ^! The evaluation of internal control systems NX*Q
F+ 对内部控制系统的评估 7WLy:E" dVtG/0 Tests of control %}SrL* 控制测试 WUn]F~Lt u5`u>.! Substantive procedures (time, nature, extent) z% ?+AM)P 实质性程序(时间,性质,程度) xX&+WR 'urafE4M Transaction cycles: revenue, purchases, inventory, etc. |.: q 交易周期:收入,采购,库存等。 ].w4$OJ? y@S$^jk. SaO}e 4.Audit evidence V(I8=rVH 审计证据 f64
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>C>.\ Obtain sufficient, appropriate audit evidence 1hY{k{+o 获取足够、适当的审计证据 =7=]{Cx[ F]O`3e=! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations C2kPMB=Xo 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 t\dN DS #jvtUS \ The audit of specific items yLvDMPj 审计的具体项目 EeE7#$l I3L<[-ZE Receivables: confirmation Ua
: sye 应收帐款:确认 gh]cXuph Cv.C;H Inventory: counting, cut-off, confirmation of inventory held by third parties oWT3apGO 存货:数量,减值,第三方持有存货的确认 Hk3sI-XkA g
wRZ%.Cn Payables: supplier statement reconciliation, confirmation pI\]6U 应付帐款:供应商的申明一致,确认 A:%`wX} 03X1d- Bank and cash: bank confirmation tCH!my_ 银行存款和现金:银行的确认 4
SxX3Fw >y7?-*0 Auditing sampling b4 6~?* 审计抽样 q6luUx,@m N#_H6TfMG 5.Review
`4J$Et%S 复核 z43M]P< eu-*?]&Di Subsequent events ?dg[:1R} 随后发生的事件 k
1~&x$G c7k~S-nU zR:L!S EI%89i`3^ S9y} Going concern ~q.F<6O 持续关注 oJz^|dW Ff
z,J6b Management representations kVMg 1I@ 与管理层的交涉沟通 EW OVx*l <iC(`J$D Audit finalization and the final review: unadjusted differences z>Y-fN`, 审核定稿和最后审查:未经调整的差异 .|70; =8.
,43+ Xl#ggub? 6. Reporting zTSTEOP}%Y 报告 f}P3O3Yv& 学会计论坛bbs.xuekuaiji.com :g0zT[f Appendix qR8Lh( "i 附录 2HA:"v8 Audit procedure r`d4e,( 审计程序 ^6V[=!& H