1. Assurance engagements and external audit
保证约定和外部审计 'G;y!<a ~[l6;bn Materiality, true and fair presentation, reasonable assurance [APwHIS 物质性,真实公平的描述,合理的保证 0+L:+S FNL[6.!PV Appointment, removal and resignation of auditors `U?"
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{ 审计人员的的任命、免职和辞职 E #q
gt9 _y*@Hj Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion XP'<\ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 D!Pv`wm C62:G+W&o Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior F7P?*!dx 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 \{``r }%Mj`Bh Engagement letter v|fA)Ww 约定书(委托书) nX~Qt% N^</:R 2. Planning and risk assessment R+{QZ'K.qg 规划和风险评估 Bn:"qN~ PxfWO1S( General principles 8T<LNC 一般原则 nb-]fa #gn{X!;-; Plan and perform audits with an attitude of professional skepticism \ OPJ*/U 持专业的怀疑态度计划和执行审计工作 R9X
ISsM^ O&BNhuW2 Audit risks = inherent risk ×control risk ×detection risk DwSB(O#X 审计风险=内在风险×控制风险×检查风险 @uA=v/>+ >=Bl/0YH Risk-based approach ! |4fww 基于风险的办法 BNi6I\wa ?.Iau/ Understanding the entity and knowledge of the business m8M2ka 了解商业的实质和知识 <14,xYpE %!DdjC&5* Assessing the risks of material misstatement and fraud QFekj@ 评估材料错报和舞弊的风险 j IO2uTM~ )/4eT\
= Materiality (level), tolerable error (sM$=M<$ 重要性(级别),可容忍误差 qZQB"Q.* 'O>p@BEK Analytical procedures )M3}6^s] 分析程序 @M( hyS&on lU?8<X Planning an audit !s^[|2D_U 规划审计工作 {ovt
6C i ZU1w7Z Audit documentation: working papers y
cD.X" 审计文件:工作底稿 `L~gERW# T-MC|>pv The work of others aI. 5w9 其他机构的文件 ,8.Fd|#L <n4?wo Rely on the work of experts uuaoBf 依靠专家的工作 d.e_\]o<@ y26?>.! Rely on the work of internal audit c"*xw8| 依靠内部审计工作 Pzt5'O@dA cnw?3/J 3. Internal control ZuLW%z. 内部控制 op8[8pt% {!0f.nv The evaluation of internal control systems WRCf[5 对内部控制系统的评估 \wR;N/tg z:1"d
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Tests of control 6uS;H]nd< 控制测试 P>}OwW S7B\mv Substantive procedures (time, nature, extent) 5ho!}K 实质性程序(时间,性质,程度) } *:H\GL F_I.=zQr Transaction cycles: revenue, purchases, inventory, etc. D[p_uDIz 交易周期:收入,采购,库存等。 *lo0T93B QZwZ4$jkiO g:oB j6$
q 4.Audit evidence dDrz
O*a\ 审计证据 R$m?aIN r }S>t~p: Obtain sufficient, appropriate audit evidence `G'Z,P-a 获取足够、适当的审计证据 Mni@@W ]mR!-Fqj Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \yhj {QS.k 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 Xk>YiV",? -|DBO0q The audit of specific items Bo+Yu(|cL 审计的具体项目 g0-~%A, $Wn!vbL Receivables: confirmation GT 5J` 应收帐款:确认 Mp`!zw
R WSxE/C|[ Inventory: counting, cut-off, confirmation of inventory held by third parties ThiM
6Hb 存货:数量,减值,第三方持有存货的确认 !sVW0JS h wh2Ljskda8 Payables: supplier statement reconciliation, confirmation ET0^_yk 应付帐款:供应商的申明一致,确认 2cQG2N2* $tqr+1P Bank and cash: bank confirmation !d
Z:Ih.[{ 银行存款和现金:银行的确认 +.J/7gD 7pO/!
Lm Auditing sampling D KRF#*[=d 审计抽样 z1m-t#v: nN%Zed2O@6 5.Review
06]%$-j 复核 OrY^ ?E Ake$M^Bz Subsequent events XK{K FB- 随后发生的事件 "Z]z9( |hD)=sCj x/L(0z rVM?[_'O W`F?j-4 Going concern KY+BXGW* 持续关注 6<o2 0(?
%7A?gY81 Management representations +>QD4z# 与管理层的交涉沟通 AOM@~qyc
==npFjB Audit finalization and the final review: unadjusted differences U>hpYqf_ 审核定稿和最后审查:未经调整的差异 lho0Xy
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Vt3%q 6. Reporting f{j`d&| 报告 avb'dx*q> 学会计论坛bbs.xuekuaiji.com #k
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)> Appendix %9OVw#P 附录 +[":W?j Audit procedure b[^|.>b 审计程序 bL2b^UB~%