1. Assurance engagements and external audit
保证约定和外部审计 qjrl$[`X: b:6NVHb% Materiality, true and fair presentation, reasonable assurance ??u*qO:p 物质性,真实公平的描述,合理的保证 ^_rBEyz@
'K7m!y Appointment, removal and resignation of auditors K}j["p<! 审计人员的的任命、免职和辞职 |@*3
nb8 TEN~3 Ef# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion uGW!~qAr* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ;.'\8!j
FOS5?%J Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |
mp~d<& 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 mQka?_if) `$oy4lDKQ Engagement letter q4y sTm 约定书(委托书) <<M1:
1 $c0<I59&| 2. Planning and risk assessment 6a!b20IZh 规划和风险评估 pg9feIW1 "pInb5
F General principles h; "pAE 一般原则 dMlJ2\]u ?;xL]~Q~1 Plan and perform audits with an attitude of professional skepticism 2K
VX 持专业的怀疑态度计划和执行审计工作 ~4V-{-=0a7 5!Ho[ Audit risks = inherent risk ×control risk ×detection risk ^(+@uuBx 审计风险=内在风险×控制风险×检查风险 3o^~6A
B"Hz)-MW Risk-based approach Xf%vfAf 基于风险的办法 bHK[Z5 =_=0l+\} Understanding the entity and knowledge of the business Bag_0.H&m
了解商业的实质和知识 VYw<8AEFY LFX[v Assessing the risks of material misstatement and fraud K3.z>.F'h 评估材料错报和舞弊的风险 m8,jV R "%rzL.</ Materiality (level), tolerable error JKY 重要性(级别),可容忍误差 EL^j}P W1
\dGskV Analytical procedures ,:6.Gi)| 分析程序 OD6dMql G{u(pC^ Planning an audit %{B4M#~ 规划审计工作 ZYLPk<< 9WT{~PGj Audit documentation: working papers J;S Z"I' 审计文件:工作底稿 XE
S$V15 otmyI;v 7< The work of others f#&@Vl(i& 其他机构的文件 k[a5D/b ;-quK%VO! Rely on the work of experts 2v{42]XYf 依靠专家的工作 *]>~lO1
MZ%S3' Rely on the work of internal audit zEk/#& 依靠内部审计工作 8E|FFHNK<2 'NN3XyD 3. Internal control tpQ8
m( 内部控制 {`+:!X q22@ZRw The evaluation of internal control systems 0~Iq9}{*P 对内部控制系统的评估 / xb37, $AF,4Ir-b+ Tests of control LM*m>n* 控制测试 c8oE,-~ 3^`.bm4 ^ Substantive procedures (time, nature, extent) *qKf!& 实质性程序(时间,性质,程度) @N6KZn|R g>n1mK| Transaction cycles: revenue, purchases, inventory, etc. ch)#NHZ9F 交易周期:收入,采购,库存等。 2#Y5*r's\ D6:"k
2 P,bis7X. 4.Audit evidence ,ik\MSS 审计证据 I@uin|X =`t%p1 Obtain sufficient, appropriate audit evidence e^h4cC\^ 获取足够、适当的审计证据 kj@m5`G l-q.VY2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations kYu"`_n} 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 x?2y^3<5
4~e6z( The audit of specific items ,%]xT>kH 审计的具体项目 kjRL|qx`a; 24I~
{Qy Receivables: confirmation WO+_|*& 应收帐款:确认 #4{9l
SbU =%0r_#F%= Inventory: counting, cut-off, confirmation of inventory held by third parties .xg, j{%( 存货:数量,减值,第三方持有存货的确认 j12khp? u<nPJe
E Payables: supplier statement reconciliation, confirmation N=;VS- 应付帐款:供应商的申明一致,确认 k2DBm q; =aRE
Bank and cash: bank confirmation t**o<p#)f 银行存款和现金:银行的确认 ^:]~6p# }tPI#[cfK Auditing sampling +\~Mx>Cn 审计抽样 IfpFs
q: (\ Gs7 5.Review
"kkZK=}Nv 复核 ym6gj#2m /Avl&Rd Subsequent events pu5-=QN 随后发生的事件 <m+$@:cO yWZ%|K~$ X]v.Yk=wu 1}jwv_0lL ns9a+QQ Going concern #AUa'qBt 持续关注 ]z5gC`E0 S`&YY
89{& Management representations \7A6+[
`fa 与管理层的交涉沟通 TkV*^j5 y3pr(w9A Audit finalization and the final review: unadjusted differences i>L>3]SRr{ 审核定稿和最后审查:未经调整的差异 &ajpD sz; I:,D:00+ \F8*HPM=* 6. Reporting ee{8C~ 报告 exL<cN 学会计论坛bbs.xuekuaiji.com XV*uu "F Appendix 8Qi@z Jq, 附录 Mwd(?o Audit procedure :{KoZd 审计程序 xbhU:,o