1. Assurance engagements and external audit
保证约定和外部审计 (t{m(;/ itp$c|{ Materiality, true and fair presentation, reasonable assurance EZz`pE 物质性,真实公平的描述,合理的保证 W$l%= / Y?^1=9
?6 Appointment, removal and resignation of auditors N@z+h 审计人员的的任命、免职和辞职 l5 FM>q UB4 M=R| Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~I+}u]J 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 s[ CnJZ\q @eQo Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior y'a(>s( 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 XHN`f#(w K yqFeR Engagement letter e2onR~Cf 约定书(委托书) N~w4|q!] :=0XT`iY 2. Planning and risk assessment @`</Z
) 规划和风险评估 sbZ^BFqp [CfA\-gx<f General principles o*L#S1yL 一般原则 @rTAbEk{U ][b2Q> Plan and perform audits with an attitude of professional skepticism pxF<L\L?: 持专业的怀疑态度计划和执行审计工作 ,w+}Evp]) \[-z4Fxg|' Audit risks = inherent risk ×control risk ×detection risk E2PMcT{)_ 审计风险=内在风险×控制风险×检查风险 V&'
:S{i 9O%4x"*PO Risk-based approach `$X|VAS2 基于风险的办法 {U`B| 5&uS700 Understanding the entity and knowledge of the business wR"4slY_% 了解商业的实质和知识 m-~eCFc ,r,~1oV<" Assessing the risks of material misstatement and fraud 0'DlsC/`* 评估材料错报和舞弊的风险 'm;M+:l
6 Qoj}]jve Materiality (level), tolerable error )BuS'o
B 重要性(级别),可容忍误差 xTnd9'Pk`: +18)e;
Analytical procedures eBK s-2r 分析程序 <z>K{:+> CKAs3", Planning an audit 8
\M%\]_ 规划审计工作 2Qoj>Wy{ "!yKX(aTX Audit documentation: working papers Z UvA` 审计文件:工作底稿 zEQ<Q\"1 C~2/ 5 The work of others {(DD~~)D 其他机构的文件 !eoN X9:(}=E
V Rely on the work of experts MuQBn7F{c 依靠专家的工作 JJvf!] OFJ
T Rely on the work of internal audit 8e'0AI_> 依靠内部审计工作 A2`QlhZ *>=vSRL0_ 3. Internal control @~!1wPvF`I 内部控制 ^J8sR4p#
,_66U;T The evaluation of internal control systems :'OCQ.[{s 对内部控制系统的评估 hIj[#M&6 a0"gt"qA Tests of control |~!
R5|Q 控制测试 '~-Lxvf' 67I6]3[Z Substantive procedures (time, nature, extent) u_aln[oIv 实质性程序(时间,性质,程度) ub"(,k P CfMq?.4%E} Transaction cycles: revenue, purchases, inventory, etc. K>k MKd1 交易周期:收入,采购,库存等。 &`a$n2ycy #]s> 8s4y7%,| 4.Audit evidence Mk=;UBb$X 审计证据 AgsMk (K$K;f$"r Obtain sufficient, appropriate audit evidence B|IQ/g? 获取足够、适当的审计证据 mT.p-C Fj9/@pe1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations WUid5e2 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 U*ZP>Vv U.oxLbJ` The audit of specific items ]P TTI\n 审计的具体项目 -jB1tba n:?fv=9n Receivables: confirmation eNlE]W,= 应收帐款:确认 d{.cIv khl(9R4a Inventory: counting, cut-off, confirmation of inventory held by third parties |Xblz1>DF 存货:数量,减值,第三方持有存货的确认 S;$@?vF %$j)?e Payables: supplier statement reconciliation, confirmation &XosDt 应付帐款:供应商的申明一致,确认 =2#a@D6Bl 9l+`O0.@ Bank and cash: bank confirmation 0s = h*"[ 银行存款和现金:银行的确认 XD`QU m t"`LJE._P Auditing sampling
Z*d8b 审计抽样 ,\;;1Kq N2_j[Pe 5.Review
Qp7|p 复核 J/j1Yf'9 5y!
4ny_ Subsequent events buo_H@@p{s 随后发生的事件 b=a&!r5M
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Going concern S .rT5A[ 持续关注 *=L3bBu? (US]e
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Management representations ?7@Y=7BS4 与管理层的交涉沟通 i^(_Gk |KF X0*70 Audit finalization and the final review: unadjusted differences zIWw055W 审核定稿和最后审查:未经调整的差异 euM7>
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o)KF+[^ @FL?,_,Y{ 6. Reporting 3%m2$\ 报告 s+>""yi 学会计论坛bbs.xuekuaiji.com gZgb-$b Appendix QthHQA 附录 <Mo_GTOC! Audit procedure ~C<
X~$y& 审计程序 [JFmhLP9