1. Assurance engagements and external audit
保证约定和外部审计 hltUf5m'b uF ;8B]" Materiality, true and fair presentation, reasonable assurance v8 II=9 物质性,真实公平的描述,合理的保证 u/CR7Y P_P~c~o Appointment, removal and resignation of auditors = Qn8Y`U 审计人员的的任命、免职和辞职 r3Kx
Ax 4R$P.]u Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion cpPS8V 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Ld'3uM/ ]M 2n%9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -M+o; 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 5k
c?:U& J[UTn'M8] Engagement letter [,Y;#; 约定书(委托书) cpH*!*S Odm1;\=Eg+ 2. Planning and risk assessment kaRjv 规划和风险评估 {qm5H7sL 8
/}S/$ General principles 5>:p'zI 一般原则 ?IDkDv!na~ .G}$jO} Plan and perform audits with an attitude of professional skepticism <J]N E|: 持专业的怀疑态度计划和执行审计工作 ]E*xn {)4@rM Audit risks = inherent risk ×control risk ×detection risk 3!Mb<W.3 审计风险=内在风险×控制风险×检查风险 PKev)M;C+ >w1jfpQ@t$ Risk-based approach /GA-1cS_(
基于风险的办法 rc}=`D` Of
nN Understanding the entity and knowledge of the business ?QcS$i 了解商业的实质和知识 &!*p>
Ns)e ?U,Xy xN Assessing the risks of material misstatement and fraud 618bbftx{ 评估材料错报和舞弊的风险 h m( >qdRqy)DC Materiality (level), tolerable error r3YfY\ 重要性(级别),可容忍误差 9
x14I2 Ut(BQM>U+$ Analytical procedures i;J*9B
_U 分析程序 'l1cuAP!+ /b{Ufo3v Planning an audit d 8z9_C- 规划审计工作 ?YM0VB,y ^56#{~%^? Audit documentation: working papers ?osYs<k \ 审计文件:工作底稿 ab5i7@Ed <$%Y#I'zX The work of others ks8x xY 其他机构的文件 MENrP5AL yiczRex%rq Rely on the work of experts r+nhm"9
依靠专家的工作 tTe:
Oq >;X^+JH!) Rely on the work of internal audit HmpV;
<t3 依靠内部审计工作 w'Jo).OW~ sv*xO7D
. 3. Internal control k= 9a/M
u 内部控制 d`KW]HJw s`L>mRw` The evaluation of internal control systems -vS7 %Fbr 对内部控制系统的评估 'L6+B1Op kJ0otr2P Tests of control 5{#y
a2 控制测试 {"^#CSi zQx7qx Substantive procedures (time, nature, extent) `{\10j*B 实质性程序(时间,性质,程度) m6
a@Y< -\~x^5K Transaction cycles: revenue, purchases, inventory, etc. ACH!Gw~ 交易周期:收入,采购,库存等。 3q1u9`4; }/z\%Y }x:nhy` 4.Audit evidence zj'uKBDl 审计证据 [M:BJ%* wEIAU Obtain sufficient, appropriate audit evidence `L"{sW6S 获取足够、适当的审计证据 V,
e $@L}/MO Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9/50+2F 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 a~;`&Uj PF-"^2&_ The audit of specific items +tFl 审计的具体项目 M{~KT3c _ 6'HBE Receivables: confirmation h+Tt+Q\
应收帐款:确认 T8J[B( )L Y&`nB,' Inventory: counting, cut-off, confirmation of inventory held by third parties iLG~_Ob: 存货:数量,减值,第三方持有存货的确认 qn@:A2ed Qtn%h:i
S~ Payables: supplier statement reconciliation, confirmation v]BMET[w 应付帐款:供应商的申明一致,确认 =
Qw`F0t TfqQh!Y Bank and cash: bank confirmation Kg;1%J>ee 银行存款和现金:银行的确认
9p<ZSh 6}e"$Ee}9 Auditing sampling SgPvQ'\ 审计抽样 a(`@u&]WZ p'IF2e&z 5.Review
HWT^u$a" 复核 Sf*b{6lcC ].<B:]:, Subsequent events ~uz 4 随后发生的事件 Sj<WiQ%< #Y9~ Xp^. >~k"C,6 uVw|fT 4>W ov Going concern cp>1b8l6? 持续关注 IXef}%1N? R7d4
5Wl Management representations ];1Mg 与管理层的交涉沟通 K0O&-v0"1 myeez+@ m Audit finalization and the final review: unadjusted differences $,~D-~- 审核定稿和最后审查:未经调整的差异 J
M,ndl *
"Z5bKL +1%7*2q, 6. Reporting -(]s!, 报告 mxJ& IV 学会计论坛bbs.xuekuaiji.com qKg*/)sD( Appendix Wc+)EX~KS 附录 0xYPK7a=L\ Audit procedure cRhu]fv() 审计程序 {"uLV{d