1. Assurance engagements and external audit
保证约定和外部审计 }iF"&b0n" 1XvB,DhJ Materiality, true and fair presentation, reasonable assurance n^m6m%J) 物质性,真实公平的描述,合理的保证 a}]zwV& KXy|Si8w Appointment, removal and resignation of auditors h=Xr J 审计人员的的任命、免职和辞职 2~BId&] &:ib>EB03= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion KN"V(<!)~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <^,5z!z} r\sQ8/ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ikbz3]F^V 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 oztfr<cUH 3"OD" Engagement letter V$7SVq 约定书(委托书) 3%$nRP
X _'lrI23I 2. Planning and risk assessment {}TR'Y4 规划和风险评估 jSyF]$" &bO0Rn1F General principles d;kdw 一般原则 D{!NTr B[R1XpB7 Plan and perform audits with an attitude of professional skepticism @'yD(ZMAz 持专业的怀疑态度计划和执行审计工作 Zg@NMT ,Uh7Q-vd Audit risks = inherent risk ×control risk ×detection risk fy`e)?46 审计风险=内在风险×控制风险×检查风险 tE: m&
;I k^IC"pUc Risk-based approach 6k=ink-/ 基于风险的办法 j+c<0,Kj `Al5(0Q Understanding the entity and knowledge of the business -$]Tn#`Fb 了解商业的实质和知识 e Ert_@} Z ?{;|Z5 Assessing the risks of material misstatement and fraud yn[^!GuJ_ 评估材料错报和舞弊的风险 K]
^kUN_ b]NSCu*)s Materiality (level), tolerable error '14
G0<;yL 重要性(级别),可容忍误差 LI&+5` 7O)U(<70 Analytical procedures h>6'M 分析程序 Bk~lE]Q3c7
JRm:hf' Planning an audit W:7oGZ>4 规划审计工作 C
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Audit documentation: working papers ueiXY| 审计文件:工作底稿 >HUU`= SC \wxS~T<&L The work of others wPn#>\/L 其他机构的文件 =-`}(b2N (= H%VXQH Rely on the work of experts aIv>X@U} 依靠专家的工作 L>Y>b4oy3 D-/K'|b Rely on the work of internal audit n+M:0
{Y| 依靠内部审计工作 Xz'pZ*Hr$v zUM;Qwl 3. Internal control HXTBxh 内部控制 );wSay>%( `4RraJj>0~ The evaluation of internal control systems gsn3]^X 对内部控制系统的评估 $/aZ/O)F S=>54!{`x Tests of control ?q(7avS9 控制测试 #ra~Yb-F /HsJyp+t Substantive procedures (time, nature, extent) $&96qsr 实质性程序(时间,性质,程度) iK$)Iy0 I_('Mr) Transaction cycles: revenue, purchases, inventory, etc. ngprTMO$& 交易周期:收入,采购,库存等。 G}d-L!YbE' /2K4ka<?7 J~
6+zBF 4.Audit evidence kzG mDi 审计证据 ca@0?q# ]A:n]mL Obtain sufficient, appropriate audit evidence bb#F2r4 获取足够、适当的审计证据 ,YYyFMC7S )oJn@82C| Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Ll%CeP 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 \f6SA{vR| 84UH&
b'n The audit of specific items QCFLi n+r 审计的具体项目 [];*9vxW a$p?r3y Receivables: confirmation `Ym7XF& 应收帐款:确认 6fhH)]0 O(8Px Inventory: counting, cut-off, confirmation of inventory held by third parties cv(9v =]( 存货:数量,减值,第三方持有存货的确认 cF9bSY_Eh P#(BdKjM Payables: supplier statement reconciliation, confirmation *p}b_A}D 应付帐款:供应商的申明一致,确认 @vdBA hXk <(dHh9$~ Bank and cash: bank confirmation CfKvC 银行存款和现金:银行的确认 5o 4\Jwt dd#=_xe Auditing sampling rmS.$h@7 m 审计抽样
")MjR1p nqNL[w6{ 5.Review
`0Y`]kSY+ 复核 :DTKZ9>2D ct+ ;W Subsequent events p]/HZS.-b 随后发生的事件 p< i;@H;: cRPW
duCxYhh| #~l(t_m{ F+mn d,3 Going concern 9MQ!5Zn 持续关注 q(sEN!^L`
n4; Management representations W($}G_j[B1 与管理层的交涉沟通 TbqH-R3W f8yE>qJP Audit finalization and the final review: unadjusted differences
C7#ji"t 审核定稿和最后审查:未经调整的差异 ocCq$%Ka u;f${Wn'3 c5x2FM z 6. Reporting 6-8,qk 报告 #9-qF9M 学会计论坛bbs.xuekuaiji.com HriY-=ji>a Appendix Y 3W_Z 附录 Z<L|WRe Audit procedure ]X
y2km] 审计程序 %M8m 8
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