1. Assurance engagements and external audit
保证约定和外部审计 rJtk4hOF =%u=ma; Materiality, true and fair presentation, reasonable assurance LW/> % 物质性,真实公平的描述,合理的保证 B4c;/W- yM(ezb Appointment, removal and resignation of auditors }XRfHQk 审计人员的的任命、免职和辞职 :;LaV UIZ9"Da Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O`PQ4Q*F 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 j~cG#t] N>g6KgX{K Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior j.V7`x 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 Y9%zo~]-W' yV6U<AP$3 Engagement letter -:Juxh 约定书(委托书) cA]PZ*]{BN "CFU$~ 2. Planning and risk assessment `Cy;/95m 规划和风险评估 OKj\>3 |uRYejj#j General principles q%1B4 mF' 一般原则 8)b*q\O' ?8<R)hJa< Plan and perform audits with an attitude of professional skepticism }Py Z{yS 持专业的怀疑态度计划和执行审计工作 u=#_8e(9Z iRv\:.aQ. Audit risks = inherent risk ×control risk ×detection risk M{Vi4ehOq 审计风险=内在风险×控制风险×检查风险 [W
dxMU ws,VO*4 Risk-based approach /$FpceB!W 基于风险的办法 7L]Y.7> 78]( ZYJV Understanding the entity and knowledge of the business =#%Vs>G 了解商业的实质和知识 4]%MrSjS KJV],6d Assessing the risks of material misstatement and fraud `#j;
\ 评估材料错报和舞弊的风险 u1Wixjd| BG]|iHi Materiality (level), tolerable error nv:VX{% 重要性(级别),可容忍误差 Ik=bgEF 1nE`Wmo.2 Analytical procedures |~Vq"6` 分析程序 Z22#lF\ N }|c-i.0= Planning an audit i*+N[#yp 规划审计工作 /AUX7
m.8 `2HNQiK'@ Audit documentation: working papers 8ROZ]Xh,x 审计文件:工作底稿 O tR Cv]$w(k The work of others 2 rS`ViicD 其他机构的文件 N_VWA.JHt XIp>PcU^ Rely on the work of experts 9tCF m.m 依靠专家的工作 eTY(~J#' 0qN+W&H Rely on the work of internal audit #[~f 6s9D 依靠内部审计工作 ,sp( (SF]1 Z. xOO| 3. Internal control (
D@U% 内部控制 ;W@ ?T'a{~]R The evaluation of internal control systems su~J:~q 对内部控制系统的评估 @ |(Tg FyllVrK Tests of control m=^ihQ 控制测试 1X#gHstD D<bHRtP Substantive procedures (time, nature, extent) K|rGJ 实质性程序(时间,性质,程度) U%tpNWB }#` -mRaU Transaction cycles: revenue, purchases, inventory, etc. -8Uz8//A 交易周期:收入,采购,库存等。
?!n0N\|i] z'k@$@:0XD Twk,R. O 4.Audit evidence 7qhX`$ 审计证据 QG;V\2T2[ vu_ u\2d Obtain sufficient, appropriate audit evidence 5?Rzyfwk| 获取足够、适当的审计证据 U#(#U0s*- _Xfn Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #]s&[O43 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 Q^oB`)k 4@Xd(F_d The audit of specific items OZ Hfd7K4A 审计的具体项目 [d6TwKv `4t*H>:y Receivables: confirmation A04E <nr 应收帐款:确认 ~s)
`y2Y HP[M"u Inventory: counting, cut-off, confirmation of inventory held by third parties `"eIzLc%o6 存货:数量,减值,第三方持有存货的确认 ~JDVoS;>jU Xm~N Bt Payables: supplier statement reconciliation, confirmation |SwW*C 应付帐款:供应商的申明一致,确认 VNxhv!w OF 1Qr bj Bank and cash: bank confirmation /jd.<r=_I 银行存款和现金:银行的确认 m+pFU?<| M}N[> ,2' Auditing sampling Y86mg7[U/ 审计抽样 Rj])c^ZA'* ~x g#6%<= 5.Review
w72\' 复核 (aSY.#; eq7>-Dmi@ Subsequent events 7;Vq r$9) 随后发生的事件 o=I.i>c ZKoISuM })5
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L~&r.81 xC -&<s Going concern vptBDfzz 持续关注 yMK VF`D* kZ<"hsh,Y' Management representations :lp
V 与管理层的交涉沟通 }\hz@G< *.A{p ;JC( Audit finalization and the final review: unadjusted differences !)LVZfQ0 审核定稿和最后审查:未经调整的差异 ac#I$V- :o}LJc)| t}f,j^`e
6. Reporting g66SCr} 报告 +YCKd3/
学会计论坛bbs.xuekuaiji.com 0z`-fQfK Appendix Q<fDtf} 附录 =4:]V\o):' Audit procedure ,O1/|Y 审计程序 ko`.nSZ-k