1. Assurance engagements and external audit
保证约定和外部审计 ij]~n ]uhG&:
} Materiality, true and fair presentation, reasonable assurance W=
NX$=il 物质性,真实公平的描述,合理的保证 G0:<#?<5 G$YF0Nc Appointment, removal and resignation of auditors xb[yy}>"L 审计人员的的任命、免职和辞职 vrmMEWPV br88b`L Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4?@5JpC9VA 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +xIVlH9`Q o!h::j0,~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9u=]D> kb 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 ^Vth;!o ){/n7*#Th% Engagement letter ,hNs{-* 约定书(委托书) ~Fvz&dO sifj
mNP 2. Planning and risk assessment dW/(#KP/+ 规划和风险评估 b/.EA'/ w@WtW8
p^ General principles evEdFY 一般原则 y46sL~HRv H '5zl^8
I Plan and perform audits with an attitude of professional skepticism zLr:zf l 持专业的怀疑态度计划和执行审计工作 l{r HXST| i|H^&$| Audit risks = inherent risk ×control risk ×detection risk i`9}">7v~ 审计风险=内在风险×控制风险×检查风险 }6u}?>S [D|Uwq Risk-based approach # .&t'"u 基于风险的办法 hT=E~|O CiU^U|~ 'L Understanding the entity and knowledge of the business :p<:0W2! 了解商业的实质和知识 :[?7,/w $!'Vn)Z7 Assessing the risks of material misstatement and fraud A5fzyG 评估材料错报和舞弊的风险 2bXCFv7} #?M[Q: Materiality (level), tolerable error MYJDfI 重要性(级别),可容忍误差 qzY:>>d' U>b.MIBX Analytical procedures )q!dMZ( 分析程序 Rwj
3o |&S^L}V.C Planning an audit NSRY(#3 规划审计工作 aQWg?,Ju6 !+
hw8@A Audit documentation: working papers N
sy>qa7 审计文件:工作底稿 29@m:=-}7 Ey&A\ The work of others t P'._0n0 其他机构的文件 F9_X^#%L 9Z2a
FW9 Rely on the work of experts sN[<{;K4 依靠专家的工作 4[r:DM|8 l
Hu8ADva Rely on the work of internal audit L{f0r!d| 依靠内部审计工作 v{SYz<( ,mp^t2 3. Internal control eZpi+BRS6 内部控制 #B$_ily) OJ\j6owA The evaluation of internal control systems wXeJjE%j:3 对内部控制系统的评估 XX1Iw {o9: 0ZAtBq.s Tests of control &fxyY( 控制测试 dm83YCdL 5n2}|V$VqP Substantive procedures (time, nature, extent) z\J#d 1e 实质性程序(时间,性质,程度) 5zJ#d}%}S" >v
a9*pdJ Transaction cycles: revenue, purchases, inventory, etc. :n}t7+(>U 交易周期:收入,采购,库存等。 vf<Tq Gnqun% /h!i
Lun7I 4.Audit evidence |msQ
审计证据 t2-bw6U g3w-Le&T Obtain sufficient, appropriate audit evidence =-uk7uZM 获取足够、适当的审计证据 44h z, lgCOp%> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations wGpw+O 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 JR/^Go$^ X%M*d%n b The audit of specific items ;Uj=rS`Q 审计的具体项目 }'TZ)=t{J !B*d,_9c Receivables: confirmation 0K^G>)l 应收帐款:确认 /I#SP/M&l Dmk~t="Y Inventory: counting, cut-off, confirmation of inventory held by third parties X@7e7 存货:数量,减值,第三方持有存货的确认 0>?78QL9< Y4/ !b Payables: supplier statement reconciliation, confirmation 7G8M+i3q/ 应付帐款:供应商的申明一致,确认 6n.C!,Zmn A|GheH!t Bank and cash: bank confirmation -}<W|r 银行存款和现金:银行的确认 ^sVB:? }~ o>H a; Auditing sampling \CE8S+Z% 审计抽样 D\GP+Ota Y]1b39O 5.Review
\5^GUT 复核 wkZ}o,{*:
LMte,zs> Subsequent events ZTSNM)f 随后发生的事件 zFV?,"\r d\aU rsPn 9G}Crp K1Wiiw 1=%\4\ Going concern fNaS?tV) 持续关注 DJhCe==$v h3Z0NJ=xM Management representations 3YPoObY 与管理层的交涉沟通 iY1JU-S l<RztzUw Audit finalization and the final review: unadjusted differences 8U>f/dxLOO 审核定稿和最后审查:未经调整的差异 Y)4&PN~[ t.oP]_mI snyg 6. Reporting Rm!Iv&{ 报告 Li_ a|dI 学会计论坛bbs.xuekuaiji.com JB= L\E} Appendix u($y<Q)= 附录
sP5\R# Audit procedure _(s|@UT# 审计程序 f#UT~/~bL2