1. Assurance engagements and external audit
保证约定和外部审计 :.BjJ2[S >}0H5Q8@ Materiality, true and fair presentation, reasonable assurance Zn*W2s^^{ 物质性,真实公平的描述,合理的保证 )B-[Q#*A- MYxuQ |w Appointment, removal and resignation of auditors mo4F\$2N 审计人员的的任命、免职和辞职 S}Z@g #jxPh!%9 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion P A*U\ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *GhV1# < &F;bg Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 2.@IfBF6 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 eLHhfu;k I3Z\]BI Engagement letter }43qpJe8U 约定书(委托书) Y)(w&E>1 &0ymAf5R 2. Planning and risk assessment &01KHJY)/G 规划和风险评估 8WQc8 /-^{$$eu General principles [z_ztK1 一般原则 BGH'&t_5 I+^iOa Plan and perform audits with an attitude of professional skepticism NYxL7 :9 持专业的怀疑态度计划和执行审计工作 5[*8CY V!@6Nv Audit risks = inherent risk ×control risk ×detection risk S;#7B?j 审计风险=内在风险×控制风险×检查风险 ns/*WH&[x \|]+sQ WQ Risk-based approach tk 5p@l 基于风险的办法 g^=Ruh+ Y>2#9LA Understanding the entity and knowledge of the business Y@Ry
oJ 了解商业的实质和知识 .UN?Ak*R ofYZ!-V Assessing the risks of material misstatement and fraud YiL^KK 评估材料错报和舞弊的风险 X}QcXc.d u
Vv%k5 Materiality (level), tolerable error ]haQ#e}WH 重要性(级别),可容忍误差 W=HHTvK9Hh |w>b0aY Analytical procedures =yJV8%pa 分析程序
d?/g5[ 66MUrNW Planning an audit AS4oz:B 规划审计工作 E3CwA8)k ]-+l.gVFW Audit documentation: working papers ET*:iioP 审计文件:工作底稿
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=qR The work of others S,Qa\\~z 其他机构的文件 olHmRJ c|iTRc
o Rely on the work of experts .F _u/"** 依靠专家的工作 -0k{O@l" %bG\ Rely on the work of internal audit y<BG- 依靠内部审计工作 \mt Y_O !b$~Sm) 3. Internal control t`eIkq|NxI 内部控制 LS-_GslE7\ %?/vC
6 The evaluation of internal control systems m.5@qmQ 对内部控制系统的评估 B\ZCJaMb r. rzU Tests of control z_(4 控制测试 p7.~k1h fNrpYR X Substantive procedures (time, nature, extent) gla'urb[i| 实质性程序(时间,性质,程度) &!+1GI9z
DoN]v Transaction cycles: revenue, purchases, inventory, etc. @c>MROlrlF 交易周期:收入,采购,库存等。 T&<ee|t@{ je%y9*V XHJ/211 4.Audit evidence *iSE)[W 审计证据 :o:/RR p[ oy=ej+: Obtain sufficient, appropriate audit evidence 1:{+{Yl7 获取足够、适当的审计证据 J'wJe, {XnBj}C Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations W:8{}Iu< 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 M pz9}[`3g Hm~.u.)\. The audit of specific items G2=dq 审计的具体项目 F*4G@) GN+,9 Receivables: confirmation A`I1G9s 应收帐款:确认 =ATQ2\T$m ZV-Yq !|t Inventory: counting, cut-off, confirmation of inventory held by third parties &}_tALg 存货:数量,减值,第三方持有存货的确认 $?OQtz@ ?uF3Q)rCk Payables: supplier statement reconciliation, confirmation {JfL7% 应付帐款:供应商的申明一致,确认 (|tR>R.Wxg [a#*%H{OC Bank and cash: bank confirmation |A=~aQot 银行存款和现金:银行的确认 &o`LT|*m ciCQe]fS Auditing sampling AG Gxx?I 审计抽样 ogdgLTi BMn`t@ !x 5.Review
i`w&{WTRQ 复核 aMxM3" $WQm"WAKe Subsequent events !]8QOn7 = 随后发生的事件 Zo Ra^o <.lt?!.ZH V#~.n;d z;&J9r$` @|d`n\%x Going concern [E qZj/ 持续关注 YgQb(umK IKp/xj[! Management representations Jg6@)<n 与管理层的交涉沟通 ]1q`N7 [q|8.>sB Audit finalization and the final review: unadjusted differences 1E$^ul-v 审核定稿和最后审查:未经调整的差异
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