1. Assurance engagements and external audit
保证约定和外部审计 uY;/3?k& )Z;Y,g Materiality, true and fair presentation, reasonable assurance /60[T@Mz 物质性,真实公平的描述,合理的保证 7H[+iS0 qq?>ulu*W Appointment, removal and resignation of auditors tTmFJ5 审计人员的的任命、免职和辞职 6Nl$&jL
>`NM?KP s Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +f7?L]wzic 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ow$#kQ&R O ebao7r5@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4p-$
5Fk8} 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 k|lxJ^V# #mM&CscE Engagement letter /f6]XP\'`+ 约定书(委托书) FVD}9ia vc!S{4bN 2. Planning and risk assessment sZbzY^P 规划和风险评估 H?~u%b@
Y7jD:P General principles siG?Sd_2 一般原则 ke4q$pD NV91{o(-7 Plan and perform audits with an attitude of professional skepticism Q72wg~% w 持专业的怀疑态度计划和执行审计工作 ^y3\e cj8r-Vu/N Audit risks = inherent risk ×control risk ×detection risk D!<$uAT 审计风险=内在风险×控制风险×检查风险 }(],*^'u- KW;xlJz(j Risk-based approach &t8_J3?Z 基于风险的办法 >3kR~:; 2+P3Sii Understanding the entity and knowledge of the business @t2 Q5c 了解商业的实质和知识 HdLkof2i m3XH3FgKz Assessing the risks of material misstatement and fraud -j$l@2g 评估材料错报和舞弊的风险 q-o>yjT~ I{AU, Materiality (level), tolerable error ps
[6)d)o 重要性(级别),可容忍误差 jK=*~I =ddx/zN Analytical procedures bOFLI#p& 分析程序 = ;a4
Dp lcP@5ZW Planning an audit KGWENX_U 规划审计工作 .;F+ QP0 ~^euaOFU 6 Audit documentation: working papers %zD-gw> 审计文件:工作底稿 T7T!v hHg
gH4T The work of others 2at?9{b 其他机构的文件 nSow$6T_ ~ghz%${` Rely on the work of experts 1h#k&r#*3 依靠专家的工作 B5cyX*! ? b c4x"]! Rely on the work of internal audit u7C{> 依靠内部审计工作 ygW@[^g ?|8Tgs@+ 3. Internal control _Ry.Wth 内部控制 uy9B8&Sr p)^:~ll The evaluation of internal control systems Gh|!FRK[$ 对内部控制系统的评估 )[)]@e u`'z~N4} Tests of control R>U<8z"i
控制测试 L@_">'pR F=om^6G%X5 Substantive procedures (time, nature, extent) PM.SEzhm 实质性程序(时间,性质,程度)
b:QFD| i-FUAR Transaction cycles: revenue, purchases, inventory, etc. ?iLd5 Z 交易周期:收入,采购,库存等。 >h[!gXL^ NslA/"* 1a
$V{Eag 4.Audit evidence DqMK[N,0 审计证据 9sCk\`n #VV.[N Obtain sufficient, appropriate audit evidence %7evPiNB 获取足够、适当的审计证据 f>5RAg 3N"&P@/0x Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !:<UgbiVv 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 VqL
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f |3s&Y`x-D The audit of specific items fBgKX?Y 审计的具体项目 xNm32~ ]pV1T Receivables: confirmation YU=ZZEVi 应收帐款:确认 V
DKS_n SO<m(o)G2 Inventory: counting, cut-off, confirmation of inventory held by third parties w;EXjl;X O 存货:数量,减值,第三方持有存货的确认 e^NEj1 k<| l
\]w Payables: supplier statement reconciliation, confirmation V*zz-
2_i 应付帐款:供应商的申明一致,确认 )6Q0f &7w>K6p Bank and cash: bank confirmation :#[_Osmf( 银行存款和现金:银行的确认 "-n%874IT +qj*P9 Auditing sampling K)`:v|d 审计抽样 |NU0tct^ nbASpa( 5.Review
-t6R!ZI 复核 pfZ,t<bE2 O_Rcd&<mr Subsequent events }=hoATs 随后发生的事件 OJsd[l3xR %i-lx`U N+M&
d3H` ~'2r&?=\ =/g$bZ Going concern Yb\\
w<@g 持续关注 @qPyrgy R==cz^# Management representations e
?| URW 与管理层的交涉沟通 uR;-eK +F o$o Audit finalization and the final review: unadjusted differences !wd
'::C 审核定稿和最后审查:未经调整的差异 o? i.v0@!K XU_,Z/Yw_ 'dc+M9u)_q 6. Reporting @mx$sNDkL 报告 >4/L-y+ 学会计论坛bbs.xuekuaiji.com *1W,Mzg Appendix h
??C4z 附录 Y#lk!#\Y Audit procedure 8pPC 9ew\= 审计程序 gr>o
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