1. Assurance engagements and external audit
保证约定和外部审计 ~-83Q5/[ R+~cl;#G6 Materiality, true and fair presentation, reasonable assurance ~Gqno 物质性,真实公平的描述,合理的保证 :SsUdIX;P ZK'-U,Y.H7 Appointment, removal and resignation of auditors '/I:^9 审计人员的的任命、免职和辞职 :v L1}H< }BmS)Jq Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _NcYI 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 gBf4's >z`,ch6~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 2nFy`|aA% 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 fN
"tA 1,V`8 [ Engagement letter 7D
fTfTU6 约定书(委托书) zLD|
/` $y?k[Y-~ 2. Planning and risk assessment NA.1QQ;e 规划和风险评估 |
Cdvfk "|m|E/Z-9 General principles =q"eU=9 一般原则 c:l]=O a0*2) uL} Plan and perform audits with an attitude of professional skepticism h)v^q: =' 持专业的怀疑态度计划和执行审计工作
1KYN>s: rz(0:vxwA Audit risks = inherent risk ×control risk ×detection risk i\H+X 审计风险=内在风险×控制风险×检查风险 S
}>n1F_ |fHB[ W# Risk-based approach ^<0IB#dA 基于风险的办法 %k0EpJE% R1-k3;v^ Understanding the entity and knowledge of the business .]|Zf!>}s 了解商业的实质和知识 IOK}+C0e G5tday~3 Assessing the risks of material misstatement and fraud 111D3 评估材料错报和舞弊的风险 h~7,`
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Materiality (level), tolerable error D^Ys)- d 重要性(级别),可容忍误差 <TNk?d
f7 :h:@o h_= Analytical procedures #~Q8M*~@ 分析程序 1zktU.SZ uvA(Rn Planning an audit /dDzZ%/@ 规划审计工作 n$2 RCQ w.N,)]h Audit documentation: working papers j|e[s ?d 审计文件:工作底稿 &D#+6M&LK{ Z
v0C@r The work of others ZB5?!.ND 其他机构的文件 T ^JuZG _N3}gFh> Rely on the work of experts k*-NsNPw$ 依靠专家的工作 Ih1|LR/c 0W
>9'Rw Rely on the work of internal audit 8G ]w,eF 依靠内部审计工作 yoqa@ V \%,&~4
! 3. Internal control /!Z^Y 内部控制 0>!/rR7 gUB{Bh($Y The evaluation of internal control systems &B!%fd.' 对内部控制系统的评估 `eRLc}aP2 <E':[.zC Tests of control 'Zk<l#"} 控制测试 CsS p=( GLKO]y Substantive procedures (time, nature, extent) fY2wDD
实质性程序(时间,性质,程度) sXl ??UGe ~_ !ts{[E Transaction cycles: revenue, purchases, inventory, etc. Fu8 7fVi/\ 交易周期:收入,采购,库存等。 Vos?PqUi 4 d^39t4 =:h3w#_c 4.Audit evidence {@M14)-x>_ 审计证据 ~"ONAX v5T9Y-{` Obtain sufficient, appropriate audit evidence )u@t.)ChAV 获取足够、适当的审计证据 xKp0r1} Rq7p29w Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #Y
[H8TW 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 !Y;<:zx5 w1B<0'# The audit of specific items jeDlH6X' 审计的具体项目 !=[uT+v ]5|z3<K^ Receivables: confirmation Jm![W8L 应收帐款:确认 \_oy$>; L2Ux9_S Inventory: counting, cut-off, confirmation of inventory held by third parties kqB\xlS7k 存货:数量,减值,第三方持有存货的确认 7;HUE!5,^l $
u2Cd4 Payables: supplier statement reconciliation, confirmation /BzA(Ic/ 应付帐款:供应商的申明一致,确认 ~4s-S3YzaM ) Ypz! Bank and cash: bank confirmation L? ;/cO^ 银行存款和现金:银行的确认 R
@r{ KCXw n Auditing sampling 0~xaUM` 审计抽样 GqjO>v fy *1;23BiH- 5.Review
`=!p$hg($ 复核 i
X/tt 3c 28!3p Subsequent events R^9"N?Q7;` 随后发生的事件 {v+a!#{c7 +)-d_K.(k [&n|\! g)M#{"H 9kd.j@C Going concern * NMQ 持续关注 Cnur"?w@o y@9Y,ZR* Management representations 5c~'!
: 7 与管理层的交涉沟通 #v qz{R~nM fI[dhd6 Audit finalization and the final review: unadjusted differences #D:RhqjK 审核定稿和最后审查:未经调整的差异 K%<GU1]-] b@-)Fy4d2 -~'kP /E^ 6. Reporting &5/JfNe3 报告 -ddOh<U> 学会计论坛bbs.xuekuaiji.com >H?uuzi Appendix 7Jc<.Z"/Gd 附录 9&(.x8d,a Audit procedure nE<J`Wo$f 审计程序 Y?.gfEXSQo