1. Assurance engagements and external audit
保证约定和外部审计 vKmV<*K fu $<*Sa2 Materiality, true and fair presentation, reasonable assurance U/9_:
物质性,真实公平的描述,合理的保证 Q?
]-/v nv/'C=+L Appointment, removal and resignation of auditors
Z2D^] 审计人员的的任命、免职和辞职 .I
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yKt IcP\#zhEv Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 'nSo0cyQ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5v,_ Hgh =WM^i86 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior CWw#0
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 $bsD'Io fuF!3Q Engagement letter cZlDdr% 约定书(委托书) Ws*UhJY<GS 2$s2u; 2. Planning and risk assessment /Xk-xg+U 规划和风险评估 ?Es(pwJB D,
P{ ,/ General principles m< Y
I} 一般原则 Yh2[
nF_ @p ZjJ<9QM Plan and perform audits with an attitude of professional skepticism u.dYDi 持专业的怀疑态度计划和执行审计工作 pq$-s7# N`et]'_A} Audit risks = inherent risk ×control risk ×detection risk _kXq0~ 审计风险=内在风险×控制风险×检查风险 '|^x[8^ x>$e* Risk-based approach x7ZaI{ 基于风险的办法 O QGKH6q 3>QkO.b Understanding the entity and knowledge of the business o&ETs)
n| 了解商业的实质和知识 .W
s\%S E.eUd4XG Assessing the risks of material misstatement and fraud 1Y'NG<d_ 评估材料错报和舞弊的风险 7BkY0_KK Gy
)2 Materiality (level), tolerable error `i<omZ[aT 重要性(级别),可容忍误差 /odDJxJ
k ohna1a^ Analytical procedures B;e (5y- 分析程序 V@rqC[on 5XoM) Planning an audit 0T
Wd.+ 规划审计工作 `3yK<- a'Yi^;2+\ Audit documentation: working papers Q>(a JF 审计文件:工作底稿 L Q0e@5 76cLf~|d~ The work of others Z0%:j\W4c 其他机构的文件 V:h7}T95 Z7XFG&@6 Rely on the work of experts uH]oHh!}j 依靠专家的工作 Kf1NMin7 !|\l* Rely on the work of internal audit &EmG\vfE 依靠内部审计工作
"S H=|5+ lFl(Sww!\ 3. Internal control =M=v;
,I- 内部控制 C),i#v QQJf;p7 The evaluation of internal control systems d}Q%I 对内部控制系统的评估 =;Dj[<mJ45 sGa}Cf;H@g Tests of control l];/,J^ 控制测试 dTjDVq&Hz %Ai' 6 Substantive procedures (time, nature, extent)
A `{hKS 实质性程序(时间,性质,程度) ?N^1v&Q ;5DDV6 Transaction cycles: revenue, purchases, inventory, etc. cj9C6Y! 交易周期:收入,采购,库存等。 0j;q^> McpQ7\*h 'o~gT ;T# 4.Audit evidence u'nQC*iJb 审计证据 yzT4D>1, =f!clhO Obtain sufficient, appropriate audit evidence te4= 获取足够、适当的审计证据 NSM7n=
*nh !Au#j^5K-o Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2RQ-L 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 /,`OF/% *YSRZvD<\ The audit of specific items rr,w/[ 审计的具体项目 &d0sv5&s |kP utB Receivables: confirmation /'VbV8% 应收帐款:确认 9:P]{}
z0OxJ e Inventory: counting, cut-off, confirmation of inventory held by third parties yM~bUmSg 存货:数量,减值,第三方持有存货的确认 ^=5x1<a9$ T7%!JBg@ Payables: supplier statement reconciliation, confirmation Ptf(p` 应付帐款:供应商的申明一致,确认 tj$[s
zo @$~IPg[J Bank and cash: bank confirmation Qe{w)e0}` 银行存款和现金:银行的确认 aCI3Tx&2qT hGkJ$QT Auditing sampling SnR2o3r-Of 审计抽样 X'-Yz7J?o le]~Cy0 5.Review
(|F.3~Amq 复核 k%FA:ms|k R3;%eyu Subsequent events 3H`{
A/r 随后发生的事件 IzJq:G. Px&_6}YWy X\/M(byn FF~r&h8H !1fZ7a Going concern 9 @xl{S- 持续关注 0~z\WSo @0
/qP<E Management representations !3Pbu=(cte 与管理层的交涉沟通 (
6Od *67K_<bp] Audit finalization and the final review: unadjusted differences P6
R_W 审核定稿和最后审查:未经调整的差异 h='F,r5
#2 EG;E !0 3TH?7wi 6. Reporting 10i$ b<O 报告 !TJ,:c]4{! 学会计论坛bbs.xuekuaiji.com hd u2?v@ Appendix @J"tM
. 附录 mr^3Y8$s Audit procedure 94?WL 审计程序 Cf3!Ud