1. Assurance engagements and external audit
保证约定和外部审计 T/~f~Z z y9GoPC`z Materiality, true and fair presentation, reasonable assurance h"Q8b}$^) 物质性,真实公平的描述,合理的保证 iC~^)-~H=w M h}m;NI Appointment, removal and resignation of auditors Vwf$JdK%&l 审计人员的的任命、免职和辞职
A,<E\ WDD%Q8ejV& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2- h{N 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
gPO}d TDjm2R~9FS Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ]p GL`ge5 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 q~o<*W $( kF# Engagement letter 9:|{6_Y 约定书(委托书) o#Dk&
cH 8q!]y6 2. Planning and risk assessment FVbb2Y?R 规划和风险评估 pE0Sw}A:9 _ <V)-Y General principles Gj?t_Zln 一般原则 3(N$nsi B dfwa Plan and perform audits with an attitude of professional skepticism Bm<`n;m 持专业的怀疑态度计划和执行审计工作 /C:gKy4
o5PO=AN Audit risks = inherent risk ×control risk ×detection risk vn8aFA 审计风险=内在风险×控制风险×检查风险 8/#A!Ww] *:7rdzn Risk-based approach WE#^a6 基于风险的办法 4F:\-O
t!l&iVWs Understanding the entity and knowledge of the business iWkWR"ysy 了解商业的实质和知识 \*?~Yj
# _;y9$"A Assessing the risks of material misstatement and fraud {}przrU^c 评估材料错报和舞弊的风险 Q3~H{)[Kq YkSl^j[DHs Materiality (level), tolerable error vh%B[brUJ 重要性(级别),可容忍误差 K5h H%tdhu\e Analytical procedures qe#tj/aZ 分析程序 hi(;;C9 zC!t
;*8a Planning an audit <'oQ \eB 规划审计工作 Wn2NMXK }($5k]]clP Audit documentation: working papers cuIT
Y^6 审计文件:工作底稿 @S;'@V
C .`eN8Dl1 The work of others \}b%E'+_T 其他机构的文件 + &Eq
k 2%m BK Rely on the work of experts LEdh!</'24 依靠专家的工作 3nQ`]5.Q
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%{ Rely on the work of internal audit U8?mc 依靠内部审计工作 g3y~bf "KpGlY?^ 3. Internal control Wac&b 内部控制 Lqa4Vi J
ZS:MFA The evaluation of internal control systems v
k^xT 对内部控制系统的评估
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yG?b Tests of control I\ob7X'Xu! 控制测试 NX
rlk Xx:"4l.w. Substantive procedures (time, nature, extent) #X
1ND 实质性程序(时间,性质,程度) #\OA )`U PJH& Transaction cycles: revenue, purchases, inventory, etc. 7{*>agQh 交易周期:收入,采购,库存等。 f+!(k)GWd qX{+oy5 F]&*ow 4.Audit evidence } q8ASYNc 审计证据 UaeXY+O `|q(h Ow2 Obtain sufficient, appropriate audit evidence kuP(r 获取足够、适当的审计证据 ^1.By^
$ 26h21Z16q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 7
kEn \ 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 4V`G,W4^J [4f{w%~^ The audit of specific items 3!]rmZ-W 审计的具体项目 $!t4r G 3ptx!
D Receivables: confirmation
x.$FNt(9 应收帐款:确认 gPPkT" InI$:kJ Inventory: counting, cut-off, confirmation of inventory held by third parties dy[X3jQB 存货:数量,减值,第三方持有存货的确认
P*j|.63 wibNQ`4k Payables: supplier statement reconciliation, confirmation SmO~,2= 应付帐款:供应商的申明一致,确认 J|7 3.&B K-Ef%a2#` Bank and cash: bank confirmation +NUG 银行存款和现金:银行的确认 "w<#^d_6 H Pz+Dm Auditing sampling S_H+WfIHV' 审计抽样 8}:nGK|kx 5b7RYV 5.Review
YoFxW5by 复核 VIf.q)_k pA4xbr 2 Subsequent events J{G?-+` 随后发生的事件 dWBA1p JucY[`|JV _Fg5A7or aN3;`~{9 Aos+dP5h,8 Going concern 8u]2xB=K 持续关注 qH_Dc=~la R4d=S4i Management representations uB?ZcF}Tk 与管理层的交涉沟通 )V9bI( v K*d Cc}:` Audit finalization and the final review: unadjusted differences <1!O1ab 审核定稿和最后审查:未经调整的差异 GC'O[q+ />>\I
R |y!A&d=xYn 6. Reporting <~=Vg 报告 k9F=8q 学会计论坛bbs.xuekuaiji.com pfI&E#:5 Appendix %&bY]w 附录 HxI"
8A Audit procedure <OPAr
ht 审计程序 Wc
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