1. Assurance engagements and external audit
保证约定和外部审计 6H|T ) Y$3liDeL= Materiality, true and fair presentation, reasonable assurance ,fm{
krE 物质性,真实公平的描述,合理的保证 D@iS#+22 ;q<:iaY9 Appointment, removal and resignation of auditors I=K<%. 审计人员的的任命、免职和辞职 ;/^O7KM- Lg6>\Z4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion I?<ibLpX 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &v r0{]V^ \5)
ZI'q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?3iN)*Ut 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 wS:`c
J baf@"P9@\A Engagement letter XToYtdt2 约定书(委托书) kr]_?B(r V}G;oz&>) 2. Planning and risk assessment LkXF~ 规划和风险评估 >P ygUY
d LFQPysC General principles 7q^a@5f BG 一般原则 .-p?skm=a 072`i46 Plan and perform audits with an attitude of professional skepticism Fw"x4w 持专业的怀疑态度计划和执行审计工作 A^ry|4`3( s3 gT6 Audit risks = inherent risk ×control risk ×detection risk MXY!N/
审计风险=内在风险×控制风险×检查风险 bEzy KrN\ P-\T BS_O Risk-based approach 55x.Q 基于风险的办法 p:|p? RYX=;n Understanding the entity and knowledge of the business d!q)
FRzi 了解商业的实质和知识 d[KG0E5` `ve5>aw0_Y Assessing the risks of material misstatement and fraud t*!Q9GC_ 评估材料错报和舞弊的风险 Gh{vExH@5( e&="5.ik Materiality (level), tolerable error EF'U`\gX 重要性(级别),可容忍误差 |Iq\ZX%q mv9@Az9 Analytical procedures 7ZpU -': 分析程序 -M?s<R
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3= Planning an audit Z <tJ+ 规划审计工作 3sBu`R*hk v!?>90a Audit documentation: working papers Sc$]ar]S 审计文件:工作底稿 z4c{W~}` / CVhvK The work of others Y-c_ 2 ) 其他机构的文件 p\/;^c`7 '${xZrzmt Rely on the work of experts 2UjQ!g` 依靠专家的工作 1'[_J _n_|skG Rely on the work of internal audit v`pIovn 依靠内部审计工作 b\9}zmG[u IG~d7rh" 3. Internal control 5J8U] :Y) 内部控制 @phb5 ?i7}d@636 The evaluation of internal control systems ,v+~vXO&\ 对内部控制系统的评估 %,G0)t h48
jKL( Tests of control 1-60gI1) 控制测试 r5N.Qt8 x0_$,Tz@ Substantive procedures (time, nature, extent) pEl
AY3 实质性程序(时间,性质,程度) w#M66=je_ %B'*eBj~fw Transaction cycles: revenue, purchases, inventory, etc. \>*B 交易周期:收入,采购,库存等。 n[pW^&7x aI:G(C?jm q}mQm'
4.Audit evidence Fv"jKZPgzz 审计证据 V/}g'_E "]C$"JR Obtain sufficient, appropriate audit evidence (:]on^| 获取足够、适当的审计证据 D|p`~( &}G2;O}3 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations R3SAt-IE 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 SiyZq" Cj x(Z] The audit of specific items k-&fPEjG 审计的具体项目 %;|^*?!J0 c~a:i=y67 Receivables: confirmation @] `_+\y 应收帐款:确认 E/</ *u4h+P
Inventory: counting, cut-off, confirmation of inventory held by third parties hI{M?LQd 存货:数量,减值,第三方持有存货的确认 B2P
jS1z2 5g3D}F>OJ Payables: supplier statement reconciliation, confirmation d)&}%
2ku 应付帐款:供应商的申明一致,确认 n$fYgZKn -W5ml
@ Bank and cash: bank confirmation xu _: 银行存款和现金:银行的确认 ?UlAwxn b]Xc5Dp{ Auditing sampling 3~7X2}qU 审计抽样 O%.c%)4Xo D`2c61jyc 5.Review
9fyJw1 复核 Rh:edQ# ersddb^J] Subsequent events 451TTqc 随后发生的事件 A[F tPk{k k%5o5Hx V9tG2mLf> ~h
Sr06IY mBC?Pg Going concern H53dy*wb$ 持续关注 478gl
o #&A)%Qbg Management representations fP>*EDn@xg 与管理层的交涉沟通 ',o ,o%n 8%qHy1 Audit finalization and the final review: unadjusted differences M~Tx4_t 审核定稿和最后审查:未经调整的差异 c 5&
_'& tiI:yq0 =N5~iMorD- 6. Reporting #
@QZ 报告 XANPI| 学会计论坛bbs.xuekuaiji.com a&3pPfC Appendix }i7Gv K<[: 附录 Ka|WT|1 Audit procedure VfK8')IXk 审计程序
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