1. Assurance engagements and external audit
保证约定和外部审计 ?UGA-^E1 93aRWEu3 Materiality, true and fair presentation, reasonable assurance j~@Hj$APa` 物质性,真实公平的描述,合理的保证
o2C{V1nB U:n3V Appointment, removal and resignation of auditors yRt>7'@X 审计人员的的任命、免职和辞职 .0b$mSV[ nA#FGfZ{Ge Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !l
eLOi2T 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #o]/&T=N= bm+
#OI Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior D|`I"N[< 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 "`jey)&H*M -N3fhW#) Engagement letter L\u6EMyV 约定书(委托书) /d\#|[S /Dl{I7W 2. Planning and risk assessment nYc8+5CcK' 规划和风险评估 u\9t+wi}< im6Rx=}E{ General principles dfss_}R 一般原则 XsVp7zk\ d 18>0R Plan and perform audits with an attitude of professional skepticism l,pI~A`w_ 持专业的怀疑态度计划和执行审计工作 ]N\J~Gm 6/Pw'4H9$ Audit risks = inherent risk ×control risk ×detection risk #:yh2y7a% 审计风险=内在风险×控制风险×检查风险 CQ`$' oy?W P'dH*}H Risk-based approach M+akD 基于风险的办法 #H;yXsR` ?=2
2@Q}g Understanding the entity and knowledge of the business 9mEt**s
Ur 了解商业的实质和知识 d0Jaa1b~O ve [*t ` Assessing the risks of material misstatement and fraud rk$$gXg9/ 评估材料错报和舞弊的风险 ZT\=:X*e |@a.dgz, Materiality (level), tolerable error w[bhm$SX]B 重要性(级别),可容忍误差 1I{^]]qw Z+qTMm Analytical procedures
d1"%sI 分析程序 <u'q._m n%M-L[n
Planning an audit Q>,EYb>wI 规划审计工作 yMQZulCWE =%}++7# Audit documentation: working papers H1alf_(_
\ 审计文件:工作底稿 `H:5D5] jI-\~ The work of others K|n$-WDG} 其他机构的文件 Q/y^ff]= /:YJ2AARY Rely on the work of experts LZ97nvK 依靠专家的工作 k|Hxd^^I o]#M8)= Rely on the work of internal audit $<y10DfO 依靠内部审计工作 Zi0B$3iOb y2>XLELy 3. Internal control f^tCD'Vmi 内部控制 80p? qe LV^V`m0# The evaluation of internal control systems L7_qs+ 对内部控制系统的评估 &s +DK` M7\; Y Tests of control HW{si]~q 控制测试 'pJ46"D@m BRTM]tRZ Substantive procedures (time, nature, extent) ,}("es\b 实质性程序(时间,性质,程度) 7lo`)3mB kiW|h)w_,v Transaction cycles: revenue, purchases, inventory, etc. (dL;A0L 交易周期:收入,采购,库存等。 IsaL+elq| i|@lUXBp |Ew~3-u! 4.Audit evidence k,~I>qg 审计证据 S690Y]:h$v O3?3XB> < Obtain sufficient, appropriate audit evidence 3Ishe" 获取足够、适当的审计证据 HG1)q\Xd nK@RFU6 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Q\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 k63]Qf=5?N Q:
H`TSR] The audit of specific items =Me94w>G3X 审计的具体项目 E@/yg(?d= FD}hw9VyF@ Receivables: confirmation (BB&ZUdyv 应收帐款:确认 r[>=iim e~Oge Inventory: counting, cut-off, confirmation of inventory held by third parties *1}UK9X; 存货:数量,减值,第三方持有存货的确认 *u2pk>y) %s+H& vfQs Payables: supplier statement reconciliation, confirmation '|zkRdB*Lq 应付帐款:供应商的申明一致,确认 :YZqrcr} o3_dHbdI Bank and cash: bank confirmation #E[{ 银行存款和现金:银行的确认 _T
B,2 R Cr!}qZq Auditing sampling )FNvtLZ 审计抽样 -,M*j| H`js1b1n 5.Review
eV?._-G 复核 C^}2::Qu N36<EHq Subsequent events 5h"moh9tG 随后发生的事件 SR,id B&i aV^wTs#2I So?ScX\lG $6W o$c% j%2l%Mx( Going concern Jj<UtD+ 持续关注 [D]9M"L,vQ tBtG- X2 Management representations _[yBwh 与管理层的交涉沟通 3GH@|id X[Lwx.Ly8 Audit finalization and the final review: unadjusted differences \#(3r1( 审核定稿和最后审查:未经调整的差异 >~;MQDU5*Y "bO\Wt#Mf s0}OsHAj 6. Reporting C%s+o0b 报告 T
gpf0( 学会计论坛bbs.xuekuaiji.com ;#3l&HRKH1 Appendix *O>OHX 附录 0K\Xxo.= Audit procedure !"*!du28jo 审计程序 6g/ <FM