1. Assurance engagements and external audit
保证约定和外部审计 hxe X6 m;@8z[
^5 Materiality, true and fair presentation, reasonable assurance zSo(+ D
&[ 物质性,真实公平的描述,合理的保证 "cD MFu &f($= 68 Appointment, removal and resignation of auditors [Lal_}m? 审计人员的的任命、免职和辞职 S}/5W GLWEoV9< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Jy?;
< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0 n}2D7 @
q:S]YB Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^n~bx*f 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 <@H`5[R
!hWS%m@ Engagement letter =}UcYC6l 约定书(委托书) JBk >|q" 7 F> a&r 2. Planning and risk assessment SQs+4YJ 规划和风险评估 '|J~2rbyr \zLKSJ] General principles "el}9OitC 一般原则 e82xBLxR% %fMFcL#h Plan and perform audits with an attitude of professional skepticism ,xI
FF-[0 持专业的怀疑态度计划和执行审计工作 8@,8j!$8G AjD?_DPc Audit risks = inherent risk ×control risk ×detection risk *b8AN3! 审计风险=内在风险×控制风险×检查风险 PvB{@82 Dgc}T8R Risk-based approach
!U=o<)I 基于风险的办法 Z;~ 7L*| = P$Q;d Understanding the entity and knowledge of the business 08G${@D+X0 了解商业的实质和知识 [P*zm 8b L(o#)I>j Assessing the risks of material misstatement and fraud =A{s,UP 评估材料错报和舞弊的风险 2@,rIve /tj_WO_ Materiality (level), tolerable error Q8D#kAYw 重要性(级别),可容忍误差 of8
>xvE| @Y !Jm Analytical procedures H5Bh?mw2 分析程序 yb6gYN Y1G/1Z# 2 Planning an audit c2Wp 8l 规划审计工作 yT|44
D2j B$ jX%e{:S Audit documentation: working papers x%W% 审计文件:工作底稿 aGNbCm 'U-8w@\Z The work of others =[,EFkU?B 其他机构的文件 4s6,`- W.BX6 Rely on the work of experts <
:4b4Nl 依靠专家的工作 I%l2_hs0V bbT1p:RF Rely on the work of internal audit vj9'5]!~q 依靠内部审计工作 RTr"#[ W`uq,r0Xsy 3. Internal control *k@D4F ruP 内部控制 r
vuasr~ tyFsnck The evaluation of internal control systems i
0F6eqe=J 对内部控制系统的评估 %bS1$
v\n ?x/Lb*a^ Tests of control qOv`&%txW 控制测试 Nq1YFI>W 5Od&-~O Substantive procedures (time, nature, extent) 7{\6EC}d[& 实质性程序(时间,性质,程度) WO6R04+WV Qb|@DMq% Transaction cycles: revenue, purchases, inventory, etc. 3wg1wl| 交易周期:收入,采购,库存等。 2~R%_r+< '61>.u:2 _2hZGC%&E 4.Audit evidence |
{Q}:_/q 审计证据 qu&p)*M5 CB#B!;I8v Obtain sufficient, appropriate audit evidence 2f
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P 获取足够、适当的审计证据 yK
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)%i -]t>'Q? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations A7 6HM@Q 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 C3'?
E<F P *&Cght>0 The audit of specific items r
uIgo B 审计的具体项目 Nt\0) &b @}2EEo# Receivables: confirmation >pp#>{} 应收帐款:确认 |w+
O.%= V"B/4v> Inventory: counting, cut-off, confirmation of inventory held by third parties uPxJwWXO 存货:数量,减值,第三方持有存货的确认 'uF75C T;]Ob3(BpW Payables: supplier statement reconciliation, confirmation \
AIFIy 应付帐款:供应商的申明一致,确认 %Cr
TO( dL_9/f4 Bank and cash: bank confirmation q\-P/aN_ 银行存款和现金:银行的确认 IJVzF1vC B*t1Y<>x Auditing sampling P&Uj?et" 审计抽样 ~nb(e$?N `X)A$lLr 5.Review
j^WYMr, 复核 GS7'pTsYH W23Q>x&S Subsequent events |>OBpb 随后发生的事件 |o+*Iy) N.0g%0A.D !l]_c5 bDm7$
( OL%}C*Zq Going concern 4j8$&~/ 持续关注 ANgt\8 1xu~@v60 Management representations 3 qJ00A 与管理层的交涉沟通 w!z*?k=Da ?rA3<j Audit finalization and the final review: unadjusted differences o)>iHzR</ 审核定稿和最后审查:未经调整的差异 evpy%/D 7
XLqP gVe]?Jva` 6. Reporting }+Q4s] 报告 t{Q
Q;' 学会计论坛bbs.xuekuaiji.com A7,%'.k Appendix B"zB=Aw 附录 $7W5smW/ Audit procedure axDa&7% 审计程序 )EQz9