1. Assurance engagements and external audit
保证约定和外部审计 R'EW7}& j%M @# Materiality, true and fair presentation, reasonable assurance ]+IVSxa!u 物质性,真实公平的描述,合理的保证 f]}}yBte` X}apxSd" Appointment, removal and resignation of auditors <`JG>H*B6 审计人员的的任命、免职和辞职 #J+\DhDEPO J1-):3A Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ",Wf uz 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Qp&?L"U)2 ida*]+ ~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?"@ET9 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 u[t>Tg2R Tcs3>lJ} Engagement letter *IlQ5+3I 约定书(委托书) 5X;?I/9 e<'U8|}hc{ 2. Planning and risk assessment `2x 34 规划和风险评估 ~'f8L#[M EHWv3sR- General principles v,\93mNp[ 一般原则 A;%kl`~iyz r"]Oe$[# Plan and perform audits with an attitude of professional skepticism 4GTrI@}3 持专业的怀疑态度计划和执行审计工作 /:6Q.onmLn 'aPCb`^;w Audit risks = inherent risk ×control risk ×detection risk <t6d)mJ% 审计风险=内在风险×控制风险×检查风险 2$ VTu+ 6ZHv,e`? Risk-based approach NhtEW0xCr 基于风险的办法 w?;b7i g!`BXmW Understanding the entity and knowledge of the business Qrz*Lvle h 了解商业的实质和知识 !>|`ly$6 |
W?[,|e Assessing the risks of material misstatement and fraud 9R:(^8P8 评估材料错报和舞弊的风险 tD^a5qPh 8AX3C s_G Materiality (level), tolerable error MVuP
|&:n 重要性(级别),可容忍误差 (6[Wr}SW5 %f#\i#G<k Analytical procedures MZiF];OY 分析程序 /p[y1 iXnx1w Planning an audit DzmqR0) 规划审计工作 [R$liN99z; I,z"_[^G Audit documentation: working papers U*xxrt/On/ 审计文件:工作底稿 5z[6rT=a " V/k<HRw The work of others tQ6| PV 其他机构的文件 OM
xxI 6h "#J}A0 Rely on the work of experts gTyW#verh$ 依靠专家的工作 YL!oF^XO W-!dMa Rely on the work of internal audit t.u{.P\Md\ 依靠内部审计工作 ?xf~!D `v<f} 3. Internal control 3_@G{O)e 内部控制 _BCT.ual PKATw>zg< The evaluation of internal control systems n_ OUWvs 对内部控制系统的评估 I>8Bc RDJ82{ Tests of control _qk9o 控制测试 ;?#i]Bh>S MbM:3 Substantive procedures (time, nature, extent) VN!^m]0 实质性程序(时间,性质,程度) ;
S{ZC5 s>V*=#L Transaction cycles: revenue, purchases, inventory, etc. 8Q+TE; 交易周期:收入,采购,库存等。 (''$'5~ -1#e^9Ve\ M!{Rq1M 4.Audit evidence $t%" Tr 审计证据 N/`g?B[ R2 'C s Obtain sufficient, appropriate audit evidence x%ZiE5# 获取足够、适当的审计证据 Rf&^th}TH >l6XZQ
> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations C[^a/P`i 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 chM t5L+5 s 0 =@ &/ The audit of specific items !Q\X)C 审计的具体项目 %Tk}s fx 5Xla_@WLW Receivables: confirmation 06Sqn3MB 应收帐款:确认 I]s:Ev[~ &fh.w]\ Inventory: counting, cut-off, confirmation of inventory held by third parties +*]SP@|IYI 存货:数量,减值,第三方持有存货的确认 a^(S!I b'i%B9yU:% Payables: supplier statement reconciliation, confirmation ntd
":BKi 应付帐款:供应商的申明一致,确认 t%ou1&SO wpJ^}+kF Bank and cash: bank confirmation <PH3gy
C 银行存款和现金:银行的确认 k)o7COx axt6u)4%7: Auditing sampling 0^_)OsFA 审计抽样 m mw)C" jCdZ}M($ 5.Review
:z}~U3,JE 复核 ~W5>;6f\ gqKC 4'G0 Subsequent events ZfF`kD\ 随后发生的事件 GN8`xR{J* #0#V$AA> xQcMQ{&; "y3dwSS \Mh4X`<e Going concern y^vfgP<@ 持续关注 9'1;-^U1 VbY>l' rY Management representations j8F~j?%! 与管理层的交涉沟通 @vDgpb@TM U{.+*e18 Audit finalization and the final review: unadjusted differences cftn`:(&8 审核定稿和最后审查:未经调整的差异 vs)HbQ :ok!,QN mw%[qeLV 6. Reporting `"1{
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报告 P,+0 学会计论坛bbs.xuekuaiji.com 0n =9TmE Appendix
gs<qi'B 附录 +"fM &F] Audit procedure
$e^ :d 审计程序 tleK(^