1. Assurance engagements and external audit
保证约定和外部审计 vT V'D&x2 t@[&8j2B> Materiality, true and fair presentation, reasonable assurance 5A,@$yp+ 物质性,真实公平的描述,合理的保证 ^uIP
[R[]&\W Appointment, removal and resignation of auditors _jOu`1w 审计人员的的任命、免职和辞职 Vu '3%~ cXiNO
ke& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +85i;gO5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 dd#=_xe
x2*l5t Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior v1Tla]d 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 i>YD_#w j:# wt70 Engagement letter :DTKZ9>2D 约定书(委托书) 7U>Xi'? p]/HZS.-b 2. Planning and risk assessment +G';no\h 规划和风险评估 /E F0~iy >58N P1[k General principles 1*\JqCR 一般原则 j^#4!Ue \ s^a4l2 Plan and perform audits with an attitude of professional skepticism &~of]A 持专业的怀疑态度计划和执行审计工作 N t]YhO v#1}(
hb Audit risks = inherent risk ×control risk ×detection risk (3Hz=k_ 审计风险=内在风险×控制风险×检查风险
kH'LG! O egMl(~D Risk-based approach 7\>P@s 基于风险的办法 o!W
71 n qSjP5 Understanding the entity and knowledge of the business oc+TsVt 了解商业的实质和知识 hK F*{,
' Y;$wD9W Assessing the risks of material misstatement and fraud ]hNio6CVm 评估材料错报和舞弊的风险 qdkhfm2(K :.wR *E Materiality (level), tolerable error eT33&:
n4 重要性(级别),可容忍误差 cPD&xVwq>
q1!45a Analytical procedures {;uOc{~+ 分析程序 G`H4#@] Ws%@SK Planning an audit {j$ :9 H 规划审计工作 4D+S\S0bk 84g$
V}mp Audit documentation: working papers KE>|,Ur 审计文件:工作底稿 N 4Kj)E@ kr ,&aP<, The work of others En01LrC? 其他机构的文件 c>I(6$ /-%0y2"7 Rely on the work of experts $*N^bj 依靠专家的工作 PkM]jbLe8 I'6wh+ Rely on the work of internal audit }7?n\I+n" 依靠内部审计工作 =PU!hZj"L G8bc\] 3. Internal control
?'>pfU 内部控制 JZ=ahSi
kAc8[Hn The evaluation of internal control systems N@}5Fnk- 对内部控制系统的评估 -|F(qf \
@XvEx% Tests of control v_U+wga 控制测试 {`RCh]W tqok.h Substantive procedures (time, nature, extent) >|j8j:S[ 实质性程序(时间,性质,程度) ;t6)(d4z? Sq<ds}o'8l Transaction cycles: revenue, purchases, inventory, etc. Bs?B\k= 交易周期:收入,采购,库存等。 3m;*gOLk6 LDX>S*cL #bIUO2yVo 4.Audit evidence 'xK ,|U 审计证据 E4}MU}C#[ JSp V2c5Q Obtain sufficient, appropriate audit evidence RaT.%:CRm 获取足够、适当的审计证据 A^L8" z5njblUz Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations X(r$OZ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 "W71#n+[ )By#({O The audit of specific items +"yt/9AO 审计的具体项目 S/?!ESW6 c]Z@L~WW Receivables: confirmation {OIktG2gZ 应收帐款:确认 V1l9T_;f :o37 V! Inventory: counting, cut-off, confirmation of inventory held by third parties yb/v?q?Fk 存货:数量,减值,第三方持有存货的确认 a ]b%v9 w?JRY Payables: supplier statement reconciliation, confirmation [D$%LR X 应付帐款:供应商的申明一致,确认 w^EUBRI- F/
si =% Bank and cash: bank confirmation oS0rP'V^ 银行存款和现金:银行的确认 506AvD v)c[-:"z Auditing sampling S\jIs [Dz 审计抽样 ABG>W>H-S sjW;Nsp 5.Review
jhx @6[ 复核 o[Gp *o\ WHk rd8 Subsequent events m[w 8|[ 随后发生的事件 (~U1X4 ^2f2g>9j_C 35}]
U= e0e3b] `VL<pqPP Going concern TBU.%3dEyI 持续关注 .ng:Z7 zNh$d;(O$^ Management representations KQulz 与管理层的交涉沟通 IpYw<2' )4O* D92 Audit finalization and the final review: unadjusted differences X/AA8QV o 审核定稿和最后审查:未经调整的差异 }uo
.N S(NUuu}S \L]T|]}( 6. Reporting X"fSM
# 报告 8]2j*e0xV 学会计论坛bbs.xuekuaiji.com ~i5t1 Appendix 7
nl 附录 wM0P#+bA\ Audit procedure U/j+\Kc~ 审计程序 i-W!`1LH'