1. Assurance engagements and external audit
保证约定和外部审计 Jb3>vCIn vLv|SqD Materiality, true and fair presentation, reasonable assurance p|h.@do4 物质性,真实公平的描述,合理的保证 #.E\,N' DnNt@e2| Appointment, removal and resignation of auditors d,Cz-.'sOf 审计人员的的任命、免职和辞职 P\q <d lBlSNDs Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~^lH ^J 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 io9y;S"+ }t@f|TX Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior l~]hGLviJE 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 A~6%,q@^jh ,zAK3d&hj Engagement letter KjFZ 约定书(委托书) lfxuc7Rdla (
oQ'4,F 2. Planning and risk assessment K/f>f; c 规划和风险评估 mP9cBLz 4ss&'h General principles .mvB99P{< 一般原则 n9]IBIthe |MTpU@`p5 Plan and perform audits with an attitude of professional skepticism F^.om2V|9 持专业的怀疑态度计划和执行审计工作 94~"U5oQ: Zz"I.$$[M Audit risks = inherent risk ×control risk ×detection risk v2/yw, 审计风险=内在风险×控制风险×检查风险 i{TIm}_\ |
rr$U Risk-based approach "%{,T 基于风险的办法 [kPD`be2# |7svA<<[ Understanding the entity and knowledge of the business FjD,8^SQW 了解商业的实质和知识 Q=d.y&4% |RR"'o_E Assessing the risks of material misstatement and fraud a$ C2} 评估材料错报和舞弊的风险 Ef2Yl +<S9E'gT3V Materiality (level), tolerable error F;IP3tD 重要性(级别),可容忍误差 44\!PYf7 FWuw/b$ Analytical procedures kcLj Kp 分析程序 S:/{ h7bPAW=( Planning an audit f'1(y\_fb 规划审计工作 }czsa_
5JS ZLC Audit documentation: working papers {
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审计文件:工作底稿 Y
Sqv86 DW1@<X The work of others MQwIPjk8 其他机构的文件
J"diFz+20 ETM2p1ru0 Rely on the work of experts ,%A)"doaG 依靠专家的工作 SXQ@;=]xV bAdiA2VF' Rely on the work of internal audit fZ[kh{| 依靠内部审计工作 p`d
XqW >eQbipn 3. Internal control lwVk(l
Z 内部控制 8jRs=I As0 B\ The evaluation of internal control systems wAw42{M 对内部控制系统的评估 8s<^]sFP B9YsA?hg Tests of control G;/Q>V 控制测试 1hR
(N '0]r<O Substantive procedures (time, nature, extent) #;`Oj 实质性程序(时间,性质,程度) L~IE,4 ,"B?_d6 Transaction cycles: revenue, purchases, inventory, etc. (/&;jV2DD[ 交易周期:收入,采购,库存等。 t\zbEN GMz8B-vk ;> DHD*3X 4.Audit evidence a.?v*U@z@# 审计证据 (qUK7$ j?
xk& Obtain sufficient, appropriate audit evidence "#2pT H~ 获取足够、适当的审计证据 qYK4
)JP ^00{Hd6 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations P'sfi>A 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 |k6O
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rIVvO The audit of specific items 6a*83G,k 审计的具体项目 H8&p<= lkb2?2\+ Receivables: confirmation Z ] '> 应收帐款:确认 fp{G|.SA *<IR9.~{6% Inventory: counting, cut-off, confirmation of inventory held by third parties )B ;
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存货:数量,减值,第三方持有存货的确认 P[FV2R~ }z
wX Payables: supplier statement reconciliation, confirmation *hF^fxLbl 应付帐款:供应商的申明一致,确认 =p q:m \]8VwsP Bank and cash: bank confirmation
:=9< 银行存款和现金:银行的确认 (0OM"`j G6V/S aD Auditing sampling 9OyN i 审计抽样 MU1E_"Z) .xl.P7@JJ 5.Review
"]#'QuR 复核 Xwq]f:@V jO8X:j09A Subsequent events l^W uS|G[ 随后发生的事件 JoJukoy}F b7Oj<!Wo` 8z}^jTM w"8V0z =K(Jq
Sw+M Going concern *5D3vB*S 持续关注 f*m[|0qI<X M'2r@NR8 Management representations Svw<XJ 与管理层的交涉沟通 TSjIz5 ,mKObMu Audit finalization and the final review: unadjusted differences ag8`O&+ 审核定稿和最后审查:未经调整的差异 Z\ )C_p\- >zngJ$
]Blf9h7 6. Reporting J,5+47b1}R 报告 P:k+ y$ 学会计论坛bbs.xuekuaiji.com SK
R1E];4 Appendix LZ<[ll#C 附录 ER^QV(IvP8 Audit procedure G1d(,4Xp 审计程序 O/b+CSS1