1. Assurance engagements and external audit
保证约定和外部审计 o/hj~;(] |c[= V?AC Materiality, true and fair presentation, reasonable assurance Z 5 Xis"j 物质性,真实公平的描述,合理的保证 a];1)zVA6 \YPvpUg
Appointment, removal and resignation of auditors 9/JBn 审计人员的的任命、免职和辞职 uQYenCNXS !LJ4
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @y2cC6+'t 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 im@QJ: aen0XiB6~^ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior l
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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 Ip|=NQL> 4hx4/5[^ Engagement letter 6
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约定书(委托书) <-DQ(0xg #~ZaN;u 2. Planning and risk assessment CrB4%W:{ 规划和风险评估 _9y!,ST cHC4Y&&uZ General principles { u3giB 一般原则 Mq='|0, 'fYF1gR4 Plan and perform audits with an attitude of professional skepticism jJD*s/o 持专业的怀疑态度计划和执行审计工作 e5d STc` V8rS~'{\ Audit risks = inherent risk ×control risk ×detection risk I2WWhsNC 审计风险=内在风险×控制风险×检查风险 /vI"v4 05Q4$P Risk-based approach s6k(K>P
l 基于风险的办法 )jjL' ft1V1 c Understanding the entity and knowledge of the business 3e9UD N2 了解商业的实质和知识 ?}U?Q7vx@@ FXul
u6"SX Assessing the risks of material misstatement and fraud !JtM`x/yR 评估材料错报和舞弊的风险 (9{qT>eJg= W5/|.} Materiality (level), tolerable error 3Ww 37V>h 重要性(级别),可容忍误差 HWFLu v]#[bqB.b Analytical procedures ZK h4:D 分析程序 urg^>n4V] Sx1|Oq] Planning an audit Za]~[F 规划审计工作 Wm4C(y@ cRE6/qrXGg Audit documentation: working papers 3WM*4
审计文件:工作底稿 :j? MEeu $o/i /
wcj The work of others xDNXI01o 其他机构的文件 ;Sfe.ky@6 5Z:T9F4 Rely on the work of experts @Z5,j) 依靠专家的工作 sR^b_/ElxT KquuM ]5S Rely on the work of internal audit Vha,rIi 依靠内部审计工作 g_JQW(_ P`avn
3. Internal control 97/ 4J 内部控制 v\E6N2.S B|.A6:1g+ The evaluation of internal control systems sN K^.0 对内部控制系统的评估 CF:L#r jO9!:L>b` Tests of control
WcY $=\7 控制测试
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l Substantive procedures (time, nature, extent) 9I*2xy|I 实质性程序(时间,性质,程度) [930=rF* BF 0#G2`h> Transaction cycles: revenue, purchases, inventory, etc. ^\[c][fo 交易周期:收入,采购,库存等。 U'u_'5{ eaDR-g" ^CgN>-xZ?# 4.Audit evidence SYh>FF" 审计证据 {-Gh 62hDg '
<QFf Obtain sufficient, appropriate audit evidence %`~+^{Wp 获取足够、适当的审计证据 t|s(V-Wq O{\%{XrW Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations GQ
jwr( 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 yo8mfH_, @6Lp$w The audit of specific items XpYd|BvW 审计的具体项目 *>2e4j] xel|,|*Yq Receivables: confirmation =[zP 应收帐款:确认 WX]O1Y R"l6|9tmP Inventory: counting, cut-off, confirmation of inventory held by third parties e*}:tH 存货:数量,减值,第三方持有存货的确认 &8yGV i jT/P+2hMW Payables: supplier statement reconciliation, confirmation E;9J7Q
4 应付帐款:供应商的申明一致,确认 X{(?p=] (P=WKZMPN Bank and cash: bank confirmation JH u>\{ 8V 银行存款和现金:银行的确认 ZpMv16 "?kDR1=7A Auditing sampling KYwUkuw) 审计抽样 6(x53y__ }%AfZ2g;h 5.Review
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0$M0 Subsequent events C#8A| 随后发生的事件 ,F*HZBNFZ We\i0zUU |i~-,:/-Y ;nJ2i?" cNN0-<#c Going concern d`C$vj 持续关注 D?UURUR f cMCM>*X Management representations cK2;)&U7 与管理层的交涉沟通 rA^=;?7Q :R3iLy Audit finalization and the final review: unadjusted differences gz~ug35 审核定稿和最后审查:未经调整的差异 u c}tTmB| =v'Aub +'+Nr<
6. Reporting wt;`_}g 报告 Kv9FqrDj 学会计论坛bbs.xuekuaiji.com &