1. Assurance engagements and external audit
保证约定和外部审计 &0raa
65v'/m!ys Materiality, true and fair presentation, reasonable assurance #A!0KN;GC2 物质性,真实公平的描述,合理的保证 G)Y!aX $.Ni'
U Appointment, removal and resignation of auditors Wj&s5;2a 审计人员的的任命、免职和辞职 .PgkHb=l@ {$^|^n5j Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion bu-
RU(% 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Eh+
lLtZ YQ/*| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5>
UgBA 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 q2y:bqLWl `m5iZxhw Engagement letter ?jbam!A 约定书(委托书) eR
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qbj; 2. Planning and risk assessment /+u*9ZR&1 规划和风险评估 "<n{/x( >:=TS"}yS} General principles 6x 0>E^~ 一般原则 N@g+51ye e(Verd:c Plan and perform audits with an attitude of professional skepticism 7Do)++t 持专业的怀疑态度计划和执行审计工作 8Bhng;jX <qBPN{'a" Audit risks = inherent risk ×control risk ×detection risk s=:n<`Z2 审计风险=内在风险×控制风险×检查风险 S<TfvQ\,"@ t%)L8%Jr Risk-based approach @azS)4L 基于风险的办法 &m` ,3wo Understanding the entity and knowledge of the business -?uwlpm# 了解商业的实质和知识 rTH@PDk>) ;$Y?j8g Assessing the risks of material misstatement and fraud xK/`XY 评估材料错报和舞弊的风险 *;Vq0a! MmX42;Pw Materiality (level), tolerable error ?NL2|8 重要性(级别),可容忍误差 ,#crtX *jYwcW"R{z Analytical procedures &+\wYa, 分析程序 }~7>S5 gV
Gq Planning an audit U
5Y*xm< 规划审计工作 tQ/U
'Ap& L@/+u+j0 Audit documentation: working papers >,DR{A2hSB 审计文件:工作底稿 ?F-,4Ox{/ ;j$84o{ The work of others |k8;[+ 其他机构的文件 o` e~1 ~Sh}\&3p Rely on the work of experts T/H*Bo*=5 依靠专家的工作 _2|,j\f;L oR+Fn}mG Rely on the work of internal audit p'H5yg3h 依靠内部审计工作 RKe19l_V $1axZ~8sS 3. Internal control ?B-aj 内部控制 A
s"'KR XLtuck The evaluation of internal control systems @-hy:th# 对内部控制系统的评估 LcF0: h' \UXQy{Ex Tests of control L9x,G! 控制测试 U<*dDE~z C. Sb4i* Substantive procedures (time, nature, extent) ]Y3ALQr! 实质性程序(时间,性质,程度) '8dqJ`Gj }%VHBkuc Transaction cycles: revenue, purchases, inventory, etc. 6:e0?R^aD" 交易周期:收入,采购,库存等。 n44j]+P U8moVj8w1 zNBG;\W 4.Audit evidence pM>.z9 审计证据 tvd/Y|bV= 1f}Dza9 Obtain sufficient, appropriate audit evidence &R 0BuFL8 获取足够、适当的审计证据 ;$W|FpR2 b
7\nCRY Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations il:+O08_ 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 *{XbC\j &)rmv The audit of specific items _N<8!(|w 审计的具体项目 #*~#t4S- xEbcF+@ Receivables: confirmation 6CCM7 应收帐款:确认 ~V (WD;Mk kg_TXB Inventory: counting, cut-off, confirmation of inventory held by third parties oqG
0 @@ 存货:数量,减值,第三方持有存货的确认 FQ );el'_V (Y-7B Payables: supplier statement reconciliation, confirmation eQMY3/# 应付帐款:供应商的申明一致,确认 !W8$-iq d~qDQ6! Bank and cash: bank confirmation yXlzImPn 银行存款和现金:银行的确认 M*%iMz SV-pS># Auditing sampling XWK A0 审计抽样 KpSHf9!&[ L>cTI2NB. 5.Review
ZVeY`o(uE 复核
`2{x8A Zsaz#z|xW Subsequent events mhh8<BI 随后发生的事件 ,b2Cl[ $=t&NM E{h BsRxD9r i:@00)V{, Going concern j:rGFd 持续关注 CmM K\R. XD9lox Management representations &d=j_9 与管理层的交涉沟通 1H%LUA 7n
{uxE#U) Audit finalization and the final review: unadjusted differences xoPpu
审核定稿和最后审查:未经调整的差异 wQDKv'zU1 .#P'NF(5# DjtUX>e 6. Reporting )V} t(>V 报告 <!R~G-D#_T 学会计论坛bbs.xuekuaiji.com 2B5Z0< Appendix
a3JG&6- 附录 }>>BKn
Audit procedure zaa>]~g . 审计程序 ?~hC.5