1. Assurance engagements and external audit
保证约定和外部审计 'P%&*% byZj7q5&Q Materiality, true and fair presentation, reasonable assurance ,E+\SBQS_ 物质性,真实公平的描述,合理的保证 q)YHhH\ izu_KBzy
Appointment, removal and resignation of auditors !D/W6Ic@ 审计人员的的任命、免职和辞职 C9>^!?> {D[z>I;D Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +)_DaL
E 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 VZ9`Kbu J*^ i=y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior P(LiH 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 kn&
BGYt gN<J0c) Engagement letter ]XYD2fR2qA 约定书(委托书) R+Ug;r-[ GAh\6ul 2. Planning and risk assessment UHIXy#+o5 规划和风险评估 y+Bxe)6^V gf/<sH2} General principles C7&L9k~jf 一般原则 #VZ
js`d6 8N`Rf;BM Plan and perform audits with an attitude of professional skepticism (!Fu5m=<8 持专业的怀疑态度计划和执行审计工作 A[:(#iR5-E e_1L J Audit risks = inherent risk ×control risk ×detection risk jgfr_"@A 审计风险=内在风险×控制风险×检查风险 j& L@L.d }0OQm?xh Risk-based approach @CC
6`D 基于风险的办法 TEC#owz RgzzbW Understanding the entity and knowledge of the business gaE8\JSr 了解商业的实质和知识 jRW@$ <mG W"tGCnd Assessing the risks of material misstatement and fraud T?7++mcA 评估材料错报和舞弊的风险 iN5[x{^t TR'_v[uK3 Materiality (level), tolerable error ?MvL}o\| 重要性(级别),可容忍误差 w@a|
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? =n8M' Analytical procedures X*&Thmee 分析程序 C!Fi &~ 1I8<6pi- Planning an audit @q{.
shqo 规划审计工作 <J.q[fd1* t&_X{!1X"w Audit documentation: working papers LK>;\BRe? 审计文件:工作底稿 NA#,q 8 yFTN/MFt The work of others H9WXp& 其他机构的文件 /2$d'e vxrqUjK7 Rely on the work of experts x,GLGGi}_x 依靠专家的工作 m'uFj ! "#w%sG^_ Rely on the work of internal audit KfQR(e9n 依靠内部审计工作 *\`<=,H6< G"Hj$ 3. Internal control 8<=sUO 内部控制 C8}
;, s$^2Qp The evaluation of internal control systems akWO
E}5# 对内部控制系统的评估 Y6(=cm pxW*kS Tests of control wv Mp~ 控制测试 P5lk3Zg' &{ZUY3 Substantive procedures (time, nature, extent) bP4}a!t+n 实质性程序(时间,性质,程度) n`T4P$pt 9d!mGnl Transaction cycles: revenue, purchases, inventory, etc. ciFqj3JS 交易周期:收入,采购,库存等。 7'|aEH ff00s+ &+yoPF 4.Audit evidence v'r)d-T 审计证据 <@Y`RqV + a`LkP% Obtain sufficient, appropriate audit evidence xRqA^Ad 获取足够、适当的审计证据 `^h:}V 8uA!Vrp3 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations T*'WS!z 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 (]zi;
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The audit of specific items 1had8K- 审计的具体项目 s3VD6xi7 (D{J| Receivables: confirmation Y)l=r^Ap> 应收帐款:确认 wNmC1HOh SnM^T(gtS3 Inventory: counting, cut-off, confirmation of inventory held by third parties "|V}[ 2 存货:数量,减值,第三方持有存货的确认 s5)y%,E tjx|;m7 Payables: supplier statement reconciliation, confirmation PM'2zP[*W 应付帐款:供应商的申明一致,确认 2HF`}H)H flOXV
Bank and cash: bank confirmation %al
5 { 银行存款和现金:银行的确认 J5Ti@(G5V =J'Q%qN<Zd Auditing sampling Zx7aae_{ 审计抽样 (;-_j/ p8Z;QH* 5.Review
Q2F20b 复核 6E.[F\u (*AJ6BQWa Subsequent events -"?~By}<C 随后发生的事件 VCvf'$4(X k(_OhV
_ s d = bw r`<x@, .}:*tvot Going concern U]g9t<jD 持续关注 @#;*e] 1a {CNJlr@z Management representations ^)
C# 与管理层的交涉沟通 ,Z}
ST|$u W_,7hvE?"H Audit finalization and the final review: unadjusted differences ~ H/Zi
BL@ 审核定稿和最后审查:未经调整的差异 k;)mc+ ~+ 6~x a^3G: [70 5[ 6. Reporting Y/T-q<ag8 报告 GK[9IF#_> 学会计论坛bbs.xuekuaiji.com m_,Jbf Appendix MH0wpHz 附录 -)R
=p"-w Audit procedure 15yiDI
o 审计程序 l}&2A*c.