1. Assurance engagements and external audit
保证约定和外部审计 Odo"S;) |Gw[vY Materiality, true and fair presentation, reasonable assurance Czs4jHTa` 物质性,真实公平的描述,合理的保证 lj1wTiaI( 1/bu}?a Appointment, removal and resignation of auditors |
ZI ~#V 审计人员的的任命、免职和辞职 wghz[q
e ;5P>R[p Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (zFUC] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 j;O{Hvvz kd9GHN;7 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior BHwQB2t gc 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 U/B1/96lJ eqSCNYN Engagement letter s68EzFS 约定书(委托书) *mM+(]8US #_+T@|r 2. Planning and risk assessment =#i#IF42? 规划和风险评估 UC^Bn1 1GY[1M1^ General principles c
25wm\\ 一般原则 yD`{9'L
- ?wps_XU Plan and perform audits with an attitude of professional skepticism p;VqkSQ76 持专业的怀疑态度计划和执行审计工作 'nNw gFvFd:"uZ Audit risks = inherent risk ×control risk ×detection risk ,>%AEN6N2 审计风险=内在风险×控制风险×检查风险 rG"}CX`]: N1Y*IkW" Risk-based approach '[p~|
mX 基于风险的办法 g
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'D] ,_ Understanding the entity and knowledge of the business $7a
R f' 了解商业的实质和知识 *?gn@
4Ly c7IgndVAV Assessing the risks of material misstatement and fraud #UC4l]Ru A 评估材料错报和舞弊的风险 =MG q<}5KY Materiality (level), tolerable error F'Fc)9qFa< 重要性(级别),可容忍误差 p]:~z|.Ba >ofS'mp Analytical procedures
UJoWTx 分析程序 CScM;U= hX=+%^c%_A Planning an audit <27B*C M 规划审计工作 -(>x@];r0 Z>a_vC Audit documentation: working papers 4(&00#Yxg2 审计文件:工作底稿 doXd6q4H G#Z%jO-XN The work of others /U)w:B+p/g 其他机构的文件 ']f]:X;6w KbH#g>.oB Rely on the work of experts ?4q6>ipx 依靠专家的工作 V/|Ln*rm ")HTUlcAe} Rely on the work of internal audit 0(3t# 依靠内部审计工作 Bw"L!sZ W #qM$ 3. Internal control \XMl8G 内部控制 '[5tc fG#z -MHu BgYJ- The evaluation of internal control systems I~"- 对内部控制系统的评估 AUoi$DF(@ uGLVY%N Tests of control i(,R$AU 控制测试 b_Ba0h= ^F`FB..:y Substantive procedures (time, nature, extent) I_#)>%H 实质性程序(时间,性质,程度) V
Q<Z`5eV 'y}A3RqN Transaction cycles: revenue, purchases, inventory, etc. u[ s+YGS
交易周期:收入,采购,库存等。 jzEimKDE's -.g5|B zv#i\8h^p 4.Audit evidence 4pq >R 审计证据 )J (ekfM DfV_08 Obtain sufficient, appropriate audit evidence pq-zy6^ 获取足够、适当的审计证据 s&y m98k/w_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |=38t8Ge& 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 FL/y{; ?b8NEVjw The audit of specific items X^9_'T9 审计的具体项目 V%ykHo RLulz|jC Receivables: confirmation R) @k| 应收帐款:确认 <`|}bt h{<^?= Inventory: counting, cut-off, confirmation of inventory held by third parties M?$-u 存货:数量,减值,第三方持有存货的确认 )zUV6U7v PU?kQZU~) Payables: supplier statement reconciliation, confirmation MQ\:/]a 应付帐款:供应商的申明一致,确认 .Ji
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*< C _[jQTr Bank and cash: bank confirmation 51;(vf 银行存款和现金:银行的确认 #wM0p:< (eO0Ic[c Auditing sampling #|$i H kVY 审计抽样 T
X6Ydd '`[nt25N 5.Review
[mWo&Ph[- 复核 [(btpWxb^ Jz%&-e3 Subsequent events e|MyA?` 随后发生的事件 s|,gn 5 %$]u6GKabi u0XGtu$4 y62;&{?m Ubn5tN
MK Going concern !0Q(x 持续关注 w0*6GCP z+-k4 Management representations g4Hq<W" 与管理层的交涉沟通 -Qn:6M>w^ u3k+Xg: Audit finalization and the final review: unadjusted differences },i?3dSvl 审核定稿和最后审查:未经调整的差异 Ujj2A^ -'q=oTZ UdL`.D, 6. Reporting $(zJ 报告 -BoN}xE4
学会计论坛bbs.xuekuaiji.com "n]B~D Appendix @1n 附录 lc5NC;JR Audit procedure ]"CAP% 审计程序 t1ZZru'r