1. Assurance engagements and external audit
保证约定和外部审计 ;;N9>M?b AkQ~k0i}b Materiality, true and fair presentation, reasonable assurance hZ 物质性,真实公平的描述,合理的保证 v^ VitLC j#q-^h3H Appointment, removal and resignation of auditors
Z>5b;8 审计人员的的任命、免职和辞职 E09:E v
z '&%( Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion PxDh7{ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 kL"2=7m; @r/nF5 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior b}TS0+TF 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 ?2Py_gkf wEvVL Engagement letter 8c^TT& 约定书(委托书) YglmX"fLf 2!=f hN 2. Planning and risk assessment O[JL+g4
规划和风险评估 [:SWi1cK2 338k?nHxv General principles n8ZZ#}Nhg 一般原则 ExL0?FemWV N U` Plan and perform audits with an attitude of professional skepticism VQ9/Gxdeo 持专业的怀疑态度计划和执行审计工作 8NAON5.! .jjG(
L Audit risks = inherent risk ×control risk ×detection risk [%1CRk 审计风险=内在风险×控制风险×检查风险 V{3x!+q |imM#wF Risk-based approach Q:d]imw!O 基于风险的办法 9Y_HyOZ*GX P
P33i@G Understanding the entity and knowledge of the business R|87%&6'] 了解商业的实质和知识 K} X&AJ5A \\B(r Assessing the risks of material misstatement and fraud )W
_v:?A9 评估材料错报和舞弊的风险 Tqn@P Ig0VW)
@ Materiality (level), tolerable error = x)-u8P 重要性(级别),可容忍误差 PmEsN&YP] 4yA+h2
Analytical procedures ^'{Fh"5 分析程序 l L@XM2" C7ScS"~ Planning an audit eiaFaYe\ 规划审计工作 [MM~H0=s 1JG'%8}#8 Audit documentation: working papers YHygo#4=8 审计文件:工作底稿 SP_75BJ F8,RXlGfA[ The work of others ,Ae6/D$h/ 其他机构的文件 E,x+JeKV `%9 uE( Rely on the work of experts bI9~jWgGp 依靠专家的工作 DgQpHF oDA XiY$u Rely on the work of internal audit 6wjw ^m0 依靠内部审计工作 [uN?
~lp\% 2E)-M9ds 3. Internal control ZI}F om< 内部控制 Nkth>7* ! Y~FLA_ The evaluation of internal control systems :zke %Yx 对内部控制系统的评估 8COGsWK z3m85F%dR Tests of control $AjHbU.I{ 控制测试 :g=qz~2Xk &>W$6>@ Substantive procedures (time, nature, extent) sW'AjI 实质性程序(时间,性质,程度) dhf!o0'1M VSI9U3t3w Transaction cycles: revenue, purchases, inventory, etc. Zbt.t]N 交易周期:收入,采购,库存等。 E`usknf>l pG^ -4IE]'## 4.Audit evidence ND#Yenye 审计证据 jB Z&Ad@e 4=.89T#< Obtain sufficient, appropriate audit evidence ub#a` 获取足够、适当的审计证据 P90yI *:LK8U Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations t[;LD_ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 JWhdMU U175{N%3 The audit of specific items w3obIJm 审计的具体项目 l<LP&
03qQ'pq Receivables: confirmation H.|#c^I 应收帐款:确认 7yH"l9Z y@: h4u"3 Inventory: counting, cut-off, confirmation of inventory held by third parties 0oZ=
yh 存货:数量,减值,第三方持有存货的确认 lH x^D;m6 RYQR(
v Payables: supplier statement reconciliation, confirmation vzs)[AD 应付帐款:供应商的申明一致,确认 TA`1U;c{n ~"&|W'he[ Bank and cash: bank confirmation {JO 银行存款和现金:银行的确认 ~Z?TFg
Vl/+;6_ Auditing sampling ]7F=u!/`<C 审计抽样 HJLG=mU ll<Xz((o 5.Review
Hz1%x 复核 sV{,S>s Bs_s&a> Subsequent events P}y +G| 随后发生的事件 Yz/md1T$ NMa} {*sQ rb2S7k0{ mzaWST] n.`($yR_ Going concern h-#6av: 持续关注 t7dt*D_YqK Ustv{:7v Management representations
Yq0| J 与管理层的交涉沟通 ['X]R:3h F3v!AvA| Audit finalization and the final review: unadjusted differences B:;pvW] 审核定稿和最后审查:未经调整的差异 8>2.UrC |+FubYf?$ HZzD VCU 6. Reporting .779pT!,M 报告 L%*!`TN 学会计论坛bbs.xuekuaiji.com /og=IF2: Appendix fo*2:?K& 附录 0_95|3kc Audit procedure [fya)} 审计程序 \}u
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