1. Assurance engagements and external audit
保证约定和外部审计 =
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QqPF t Materiality, true and fair presentation, reasonable assurance }_3<Q\j 物质性,真实公平的描述,合理的保证 i4'?/UPc \4~uop,Nb+ Appointment, removal and resignation of auditors -nN }
8&l 审计人员的的任命、免职和辞职 B Gh%3"q Z?G-~3]e Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m$*dPje 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 a[xEN7L~4D P
et0yH Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^=pn!lK;^ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 }c|Xr^ 6~&4>2b0f Engagement letter @4T+0&OI10 约定书(委托书) 4tCyd5u a8 q,^^c1f 2. Planning and risk assessment KxGK`'E'r 规划和风险评估 _&.CI6 j?g{*M General principles '2/48j X5 一般原则 @wYuc{%S kE UfQLbn Plan and perform audits with an attitude of professional skepticism fJd!;ur)0 持专业的怀疑态度计划和执行审计工作 %z`bu2 HMS9_#[kE Audit risks = inherent risk ×control risk ×detection risk K
S,X$)9 审计风险=内在风险×控制风险×检查风险 F,P,dc )e4nKh], Risk-based approach ^B1Q";#
B^ 基于风险的办法 D/9&pRsO hCc_+/j| Understanding the entity and knowledge of the business ?X]7jH<iw; 了解商业的实质和知识 U:#9!J?41
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Assessing the risks of material misstatement and fraud ;5q=/ 评估材料错报和舞弊的风险 Pp@ P] ;I:jd") Materiality (level), tolerable error |
B;:Ald 重要性(级别),可容忍误差 jQj`GnN| ]GJIrtS4 Analytical procedures 'X<R)E
分析程序 Yr,e7da BQ)z
m Planning an audit <lB^>Hfu 规划审计工作 n>+M4Zb )<UNiC Audit documentation: working papers ZxwI< T:& 审计文件:工作底稿 =eDVgOZ) :jT1=PfL The work of others ](aXZ<, 其他机构的文件 5WP)
na6" bfQ+}|; Rely on the work of experts `(q+@ #) 依靠专家的工作 u0A.I_ vc^qpOk Rely on the work of internal audit {Ymn_ 依靠内部审计工作 ss-{l+Z5 }<[@)g.h. 3. Internal control /Pxt f~$ 内部控制 4@.qM6 \\q H CZ#7Z The evaluation of internal control systems xeIt7b?# 对内部控制系统的评估 O<
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ry*b"SO Tests of control
^I5k+cL 控制测试 AcwLs%'sx -L NJ*?b Substantive procedures (time, nature, extent) quTM|>=_R 实质性程序(时间,性质,程度) o
3#qp>R ?rKewdGY Transaction cycles: revenue, purchases, inventory, etc. &_x:+{06 交易周期:收入,采购,库存等。 X"z^4?Aj+ T[`o$j6 ~5N0=) 4.Audit evidence ||;V5iR: 审计证据 $>hPB[ [ (OLj E]9; Obtain sufficient, appropriate audit evidence H!y1&
获取足够、适当的审计证据 \'xF\V I%ivY Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yTm/P!1S 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Bk_23ygO_ }Y[xj{2$O The audit of specific items A_tdtN< 审计的具体项目 D|9xD M2W4 RovfR Receivables: confirmation 1Mn=m w 应收帐款:确认 jdiH9]&U ?NOc]'<(G Inventory: counting, cut-off, confirmation of inventory held by third parties
&G\Vn,1v 存货:数量,减值,第三方持有存货的确认 $Ypt
/` uZL,+Ce| Payables: supplier statement reconciliation, confirmation J$F
1sy 应付帐款:供应商的申明一致,确认 sG7G$G*ta! v*iD)k:|t Bank and cash: bank confirmation Ngi]I#Vz 银行存款和现金:银行的确认 H*51GxK &b'IYoe Auditing sampling wW
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W~ 审计抽样 D_]4]&QYT S~()A*5 5.Review
{e~#6.$: 复核 C jISU$O L1ro\ H Subsequent events lHerEv<ja 随后发生的事件 'i+j;.
S3 12#X(% *eL&fC `yJ3"{uO `v?XFwnV` Going concern GVR/p 持续关注 hGh91c;4 kn<IWW_t Management representations Iz^h|
n 与管理层的交涉沟通 opsjei@ TS4Yzq,f Audit finalization and the final review: unadjusted differences \ GYrPf$ 审核定稿和最后审查:未经调整的差异 1
i3;P/ `&ufdn\j 4FQB%3>* 6. Reporting XX&4OV,^%D 报告 8! eYax 学会计论坛bbs.xuekuaiji.com ^G(U@-0.. Appendix M5 \flE2 附录 5<U:Yy Audit procedure 7md,!|m 审计程序 Xna58KF/