1. Assurance engagements and external audit
保证约定和外部审计 \a8<DR\@O ?F9:rUyN Materiality, true and fair presentation, reasonable assurance N&t+*kF_ 物质性,真实公平的描述,合理的保证 dRXF5Ox5K} HW(cA}$ Appointment, removal and resignation of auditors [,TuNd 审计人员的的任命、免职和辞职 {1V~`1(w Yvu!Q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion U_HOfix 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 P'6eK? @<O
Bt d Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ul@yXtj 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 Jiljf2h 'Bp7LtG92 Engagement letter U1t7XZ3e
约定书(委托书) }Q?,O @exeHcW61 2. Planning and risk assessment Q9b.]W 规划和风险评估 ~I%m[fQ S WBgS9qiB General principles 4jlUyAD 一般原则 h7|#7 d E
hROd Plan and perform audits with an attitude of professional skepticism
p] V 持专业的怀疑态度计划和执行审计工作 %(,Kj
~0 ;{79d8/= Audit risks = inherent risk ×control risk ×detection risk ) )q4Rh 审计风险=内在风险×控制风险×检查风险 e:E:"elr] P"LbWZ6Nj Risk-based approach Uv~r
]P) 基于风险的办法 /[iqga
= B'OUT2cgB Understanding the entity and knowledge of the business I65W^b4y 了解商业的实质和知识 ;x*_h |?=K'[5 Assessing the risks of material misstatement and fraud _h2axXFhT 评估材料错报和舞弊的风险 b Z0mK$B #MbkU]) Materiality (level), tolerable error F(J6 XnQ 重要性(级别),可容忍误差 gwj+~vSfi 3: 'eZcM Analytical procedures )A}u)PH4O 分析程序 x roo_ }j^asuf~c Planning an audit <
`r+ZyM 规划审计工作 d|!FI/ Nv@SpV' Audit documentation: working papers "NY[&S 审计文件:工作底稿 LE!xj 0 owDp?Sy}E The work of others !=7(3<? 其他机构的文件 zrqQcnx9(m ,iKL
68 Rely on the work of experts \a+.~_iL| 依靠专家的工作 SW!lSIk *
w>dT Rely on the work of internal audit 038|>l-9[ 依靠内部审计工作 a\60QlAk~ b*w@kLLN 3. Internal control &DQyJJ`k 内部控制 `52+.*J+% +{(f@,&~{ The evaluation of internal control systems K(
: NshM 对内部控制系统的评估 LO8`qq*rq s9R#rwIc Tests of control TUw+A6u:p 控制测试 zPzy0lx \$.8iTr@ Substantive procedures (time, nature, extent) CatbEXO 实质性程序(时间,性质,程度) SvZ~xTit eD4D<\* Transaction cycles: revenue, purchases, inventory, etc. 'MLp*3djF, 交易周期:收入,采购,库存等。 HjCW
sQM @ev"{dY d??;r: 4.Audit evidence 1>I4=mj 审计证据 5f;6BP q~esxp Obtain sufficient, appropriate audit evidence ,E8:!r)6 获取足够、适当的审计证据 gEghDO_G >KPxksFR8 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7Gwn ,&) 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 rC`pTN K/xn4N_UX The audit of specific items N|JML 审计的具体项目 =<yMB d\ _yH{LUIj Receivables: confirmation t6/w({}j 应收帐款:确认 {zd07!9y Yatd$`,hW Inventory: counting, cut-off, confirmation of inventory held by third parties I5#KLZVg 存货:数量,减值,第三方持有存货的确认 WP*xu-(: b#~K> Payables: supplier statement reconciliation, confirmation /e/%mo 应付帐款:供应商的申明一致,确认 z$64Ep# Db:^Omwo Bank and cash: bank confirmation `_YXU 银行存款和现金:银行的确认 5;WESk ?3[Gh9g` Auditing sampling /!7 审计抽样 0m2%ucKw !wbO:py[8> 5.Review
(G1KMy 复核 dC'8orFG+ tQR qQ Subsequent events _3Kow{y\ 随后发生的事件 ,>
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Going concern u[:-^H 持续关注 rY?]p Mp 0P_=Oy"l- Management representations WiU-syNh 与管理层的交涉沟通 >Hr&F
nh+ V; pRw` Audit finalization and the final review: unadjusted differences WswM5RN 审核定稿和最后审查:未经调整的差异
Z;ze{Vb NqlU? *A&A V||q 6. Reporting
MnLo{G] 报告 7MbV|gM} 学会计论坛bbs.xuekuaiji.com 14~#k%zO( Appendix wZUZ"Y}9 附录 XY`{F.2h Audit procedure C.|.0^5 审计程序 } yb"/jp