1. Assurance engagements and external audit
保证约定和外部审计 C36.UZoc Ac(Vw% Materiality, true and fair presentation, reasonable assurance Kgio}y 物质性,真实公平的描述,合理的保证 'C8=d(mR=m \EfwS%
P Appointment, removal and resignation of auditors 4 ~|TKd{ 审计人员的的任命、免职和辞职 ~0$F
V wN0OAbtX' Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~rfjQPbh9x 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1&L){ hg bB:X< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3B|-xq;]I 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 uM6!RR!~ V# %spW Engagement letter Xr6 !b:UX 约定书(委托书) av$_hEjo|D SX
<mj 2. Planning and risk assessment 93eqFCF. 规划和风险评估 [<I
`slK 3tcsj0Rb General principles ]6[d-$#^ko 一般原则 HPH {{p -ZON']|<}k Plan and perform audits with an attitude of professional skepticism ]<?)(xz 持专业的怀疑态度计划和执行审计工作 bHT@]`@@ ~,65/O Audit risks = inherent risk ×control risk ×detection risk UN 4)>\Y 审计风险=内在风险×控制风险×检查风险 {mitF Qg.:w Risk-based approach 6(^9D_"@ 基于风险的办法 aM}"DY-_
h 25[/'7_" Understanding the entity and knowledge of the business odn`%ok 了解商业的实质和知识 `v{X@ x *g6o ;c Assessing the risks of material misstatement and fraud $NRb' 评估材料错报和舞弊的风险 ?C2;:ol wdV?&W+ Materiality (level), tolerable error dkp[?f)x 重要性(级别),可容忍误差 lM%fgyX )eMh,r
Analytical procedures `
\0a5UFR 分析程序 3) 0~: ][1u
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U Planning an audit r,KK%B
规划审计工作 9?c ^~77 mnjA8@1 Audit documentation: working papers T$;XJx 审计文件:工作底稿 x@}Fn:c!5 y]9UFL" The work of others WfNMyI 其他机构的文件 mh]$g<*m 59]9-1" + Rely on the work of experts 1U7HS2
依靠专家的工作 3~la/$?
p0 VC7F#a*V Rely on the work of internal audit (=/;rJ`q 依靠内部审计工作 1D6O=j\ W9
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P 3. Internal control ?!oa15 内部控制 ]L^M7SKE6 eMzCAO The evaluation of internal control systems J7vpCw2ni 对内部控制系统的评估 }}1Q<puM >t(@?*ZFT Tests of control $ :wM'&M 控制测试 {Z.@-Tl_ ,eCXT=6 Substantive procedures (time, nature, extent) MNC!3d(D\R 实质性程序(时间,性质,程度) qH"a ! 09s}@C Transaction cycles: revenue, purchases, inventory, etc. |vzWSm 交易周期:收入,采购,库存等。 LP /4e` C|LQYz-
{ \S@6@UGv 4.Audit evidence ,O$C9pH9 审计证据 /
u6$M/Cf> 3~rc=e Obtain sufficient, appropriate audit evidence pr(\?\a 获取足够、适当的审计证据 )A=g#
D# &S]v+wF Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2"mj=}y6 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 MDt?7c 3=7 h+ZgB The audit of specific items dC#\ut%l 审计的具体项目 FoCkTp+/ \}NWR{= Receivables: confirmation [zEP| 应收帐款:确认 :j4
[_9\ QPE.b-S Inventory: counting, cut-off, confirmation of inventory held by third parties |LH*)GrD*t 存货:数量,减值,第三方持有存货的确认 ;tiUOixJ P@`"MNS Payables: supplier statement reconciliation, confirmation E,yK` mPp^ 应付帐款:供应商的申明一致,确认 % 6.jh#C /j@ `aG(a Bank and cash: bank confirmation 1:UC\ WW 银行存款和现金:银行的确认 RGI6W{\ >Fk`h=Wd Auditing sampling y
t:V+qdv 审计抽样 h xJgxM 15DK\_; 5.Review
@6'E8NFl 复核 eH/\7)z ER1mA:8>E Subsequent events [;YBX]t 随后发生的事件 BM~niW;k h]$?~YE w1(06A}/ }h h^U^ia E9 q;>)} Going concern fO!O"D5 持续关注 z}2e;d 7 bv>lm56 Management representations N@a'd0oTd 与管理层的交涉沟通 )Hm[j)YI ?$4R < Audit finalization and the final review: unadjusted differences i/~QJ1C 审核定稿和最后审查:未经调整的差异 lA-!~SM v" H<7DcwXv RTBBb:eX 6. Reporting 15o
*r 报告 h21(K} 学会计论坛bbs.xuekuaiji.com Ss! 3{VW Appendix (,c?}TP 附录 e0WSHg=6@ Audit procedure 6cT~irP 审计程序 HmB[oH"x