1. Assurance engagements and external audit
保证约定和外部审计 /{eD##vhP B~/:["zTh& Materiality, true and fair presentation, reasonable assurance 9v=fE2`- 物质性,真实公平的描述,合理的保证 MHs2UN
JXG%Cx!2} Appointment, removal and resignation of auditors nLn3kMl4 审计人员的的任命、免职和辞职 |
hsg=LX OT6uAm+\7_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,KXS6:1%5Y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 VdrqbZ d!+8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^Ge3"^x1 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 {rQSB;3 Lh0qB)> Engagement letter y be:
u 约定书(委托书) w8!S;~xKI J{W<6AK\S 2. Planning and risk assessment Pr
|u_^ 规划和风险评估 -;/;d
z; sW'SR General principles -YF]k}| 一般原则 [LDV*79Z ZT*RD2, Plan and perform audits with an attitude of professional skepticism !(:R=J_h 持专业的怀疑态度计划和执行审计工作 Ig
owz7 UY@^KT] Audit risks = inherent risk ×control risk ×detection risk 7 &y'\ 审计风险=内在风险×控制风险×检查风险 'CE3
|x\%K [,A*nU$ Risk-based approach {Kn:>l$*7 基于风险的办法 El
JM.
a c{YBCWA Understanding the entity and knowledge of the business OEz'&))J 了解商业的实质和知识 a[Pyxx_K eko$c,&jY
Assessing the risks of material misstatement and fraud 4x.1J 评估材料错报和舞弊的风险 ,(h:0L2v7d F` /mcyf Materiality (level), tolerable error q)Qd+:a7{ 重要性(级别),可容忍误差
tOn 6 [PVem
Analytical procedures `zQ2i}Uju 分析程序 tO0MYEx" }$6;g-|HX Planning an audit |y,%dFN
Lf 规划审计工作 ulY8$jB >Lv
Q&fAo Audit documentation: working papers -0W s3 审计文件:工作底稿 8ZmU(m VB*`"4e@b< The work of others 2
~yYwX 其他机构的文件 a?_! )Sz2D[@n Rely on the work of experts R07 7eX 依靠专家的工作 X~m*` UH BSe{HmDq Rely on the work of internal audit H0!W:cIS;l 依靠内部审计工作 ^T(v4'7 +4 8a..4sN 3. Internal control Ie12d@ 内部控制 %9bf^LyD 9$]I3k The evaluation of internal control systems ]/G~ L 对内部控制系统的评估 }6U`/"RfcO ^0 zWiX Tests of control <4
l;I*:2& 控制测试 CN7
2
E PubO|Mf Substantive procedures (time, nature, extent) <oF
ZFlY@ 实质性程序(时间,性质,程度) %(f&).W <xb =.xe Transaction cycles: revenue, purchases, inventory, etc. <a=,
{O 交易周期:收入,采购,库存等。 NeG$;z7 ,{tz%\,% FLWQY, 4.Audit evidence s{QS2G$5 审计证据 %Z:07|57I[ =f{)!uW
<4 Obtain sufficient, appropriate audit evidence
|j?iD 获取足够、适当的审计证据 l"T{!Oq EbG`q!C Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ';HNQe?vT
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 #2dd`F8 Ptj,9bf<\ The audit of specific items u~JCMM$ 审计的具体项目 8-f2$ .ty^ k@J|] Receivables: confirmation a$}n4p 应收帐款:确认 }&E'ox<S #$W bYL| Inventory: counting, cut-off, confirmation of inventory held by third parties 8y9`xRy 存货:数量,减值,第三方持有存货的确认 G7|CwzMg Mk:k0,z Payables: supplier statement reconciliation, confirmation $|0?$U7! 应付帐款:供应商的申明一致,确认 N:4oVi@Je GjHV|)^ Bank and cash: bank confirmation \J)ffEKIp 银行存款和现金:银行的确认 t<UtSkE1 Ym]Dlz,o Auditing sampling JDa=+\_ 审计抽样 F9N/_H*+ oB BL7/L 5.Review
%.NOQ<@W 复核 ;usv/8 ~7kIe+V Subsequent events e9F\U
随后发生的事件 >Rnj6A|Q @i" ^b X+R?>xq{=h NWNPq" o%~PWA*Qp Going concern JGLjx
"Y 持续关注 TgDx3U[ l^LYSZg'R8 Management representations 1@i 8ASL 与管理层的交涉沟通 z?b[ 6DLV; y4^w8'%MC Audit finalization and the final review: unadjusted differences W-72&\7 审核定稿和最后审查:未经调整的差异 }3}{} w0Y \v*WI)] ^Z6N&s#6 6. Reporting `S&$y4|Vs 报告 Za5bx,^
学会计论坛bbs.xuekuaiji.com 0EA<ip Appendix RD$"ft]Vc 附录
z 8w&;Ls Audit procedure sF+mfoMtG 审计程序 ljS~>&