1. Assurance engagements and external audit
保证约定和外部审计 h~wi6^{&Y e$Y[Z{T5 Materiality, true and fair presentation, reasonable assurance S>.F_Jl 物质性,真实公平的描述,合理的保证 ,C {*s$ CIVnCy z Appointment, removal and resignation of auditors ?uMQP NYs 审计人员的的任命、免职和辞职 E\; ikX&1
MQ)L:R`L Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Bvt@X
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `<[6YH_ ^uJU}v: Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7Ol}EPf# 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 .@
-$5Jw yz2Ci0Dwy Engagement letter fm~kM
J 约定书(委托书) ]59i> Blq8H"3!: 2. Planning and risk assessment LK"
bC 规划和风险评估 ,7XtH>2s XlI!{qj| General principles Nm):9YQ/ 一般原则 Z/rTVAs@r |y<),j6 Plan and perform audits with an attitude of professional skepticism )etmE 持专业的怀疑态度计划和执行审计工作 +h_ !0dG ,
*qCf@$I Audit risks = inherent risk ×control risk ×detection risk jPnM
>= 审计风险=内在风险×控制风险×检查风险 PA w-6; 4 g.
bR Risk-based approach y0~I
a:y 基于风险的办法 a^5^gId5l! E2L(wt}^ Understanding the entity and knowledge of the business e"r)R8
了解商业的实质和知识 zY+Fl~$S /m _kn Assessing the risks of material misstatement and fraud y$81Zq 评估材料错报和舞弊的风险 }bU8G ' fA48(0p Materiality (level), tolerable error n]+W 3[i 重要性(级别),可容忍误差 2wqk,c[] x_|F|9 Analytical procedures MzIq"3 分析程序 }6 5s'JB ZtVAEIZ) Planning an audit
x{}z ;yG 规划审计工作 9dh>l!2 X}P$emr7 Audit documentation: working papers A|}l)!% 审计文件:工作底稿 9
t@:4O :`)~-`_ The work of others -)!>M>=s 其他机构的文件 :T3/yd62N *b}>cn)<v
Rely on the work of experts t0:AScZY 依靠专家的工作 TST4Vy3 1p`+ Rely on the work of internal audit M9!AIHq4 依靠内部审计工作 ,D6v4<jh n3MWs);5 3. Internal control }G$]LWgQx 内部控制 0h$GI"dR 2}}?'PwwT The evaluation of internal control systems vAP{;Q0i 对内部控制系统的评估 l^NC]t VVWM9x Tests of control !
}3,B28 控制测试 (B>Zaro# .DJDpP)M Substantive procedures (time, nature, extent) XM
Vq-8B0 实质性程序(时间,性质,程度) P4
ul[zZ WKA'=,`v Transaction cycles: revenue, purchases, inventory, etc. ydWtvFuS 交易周期:收入,采购,库存等。 D
y6$J3 r _baYn`tFw- '!vc/Hw 4.Audit evidence BX;5wKfA 审计证据 z*
~YLT& X_; *`,<T Obtain sufficient, appropriate audit evidence Z#`0txCF 获取足够、适当的审计证据 "C%!8`K{a* *.y' (tj[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations KiLvI,9y 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ST1Ts
5I Mj0Cat= The audit of specific items FYPz 4K 审计的具体项目 .BTx&AqU VmQh$&h Receivables: confirmation Q 882B1H 应收帐款:确认 `0BdMKjA X7aXxPCq1 Inventory: counting, cut-off, confirmation of inventory held by third parties @%i>XAe#0 存货:数量,减值,第三方持有存货的确认 X<
Za9 >L2*CV3p Payables: supplier statement reconciliation, confirmation coQ[@vu 应付帐款:供应商的申明一致,确认 ]S8LY.Az5 ((3t:
Bank and cash: bank confirmation sn k$^ 银行存款和现金:银行的确认 zjbE 7^N >?XbU} Auditing sampling EHf)^]Z 审计抽样 d5xxb _oE 9rj('F&1 5.Review
p?rK`$U+J 复核 f==*"?6\ 'ND36jHcRD Subsequent events #-x@"+z 随后发生的事件 +}!DP~y+ |paP<$ *M!kA65' <A~GW
'HB j)D-BK&+ Going concern C@@$"}%v2 持续关注 !y vJpdsof i^%-aBZ Management representations oXc/#{NC 与管理层的交涉沟通 %<U{K; 'XfgBJF=
Audit finalization and the final review: unadjusted differences kJ8vKcc 审核定稿和最后审查:未经调整的差异 nTZ> |R) k8&FDz cb+y9wA 6. Reporting 4]6 Qr 报告 me. /o(!
? 学会计论坛bbs.xuekuaiji.com 1k>naf~O Appendix N_vXYaY 附录 :::>ro*R Audit procedure jK
t-~: 审计程序 SMq9j,k