1. Assurance engagements and external audit
保证约定和外部审计 ?
[?{X~uq eB:OvOol*^ Materiality, true and fair presentation, reasonable assurance &=sVq^d@qe 物质性,真实公平的描述,合理的保证 H<M
ggs- ,t+5(qi Appointment, removal and resignation of auditors )
#/@Jo2F 审计人员的的任命、免职和辞职
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B>&> Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8+&] q#W3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 No)v&P% 7L[HtwI Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior wl{Fx+<^3 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 G\\zk BX|+"AeF Engagement letter t5z6{` 约定书(委托书) 7-
M$c7S !A"`jc~x: 2. Planning and risk assessment `A.!<bO)] 规划和风险评估 {d\erG( 7@MGs2 General principles <qzHMyAi 一般原则 Ve,_;<F]S P!C!E/Jf5 Plan and perform audits with an attitude of professional skepticism Mj
&f7IUO 持专业的怀疑态度计划和执行审计工作 /;M0tP eH2.,wY1 Audit risks = inherent risk ×control risk ×detection risk )*@Oz 审计风险=内在风险×控制风险×检查风险 wSp1ChS k -{>Nrx| Risk-based approach =nEl m*E 基于风险的办法 IKM=Q.
7j ex8mA6g Understanding the entity and knowledge of the business DRD%pm( 了解商业的实质和知识 fW Vd[zuD4 A2z%zMlZc Assessing the risks of material misstatement and fraud Eb`U^*A 评估材料错报和舞弊的风险 30Nya$$A= Q)}sX6TB Materiality (level), tolerable error rN)T xH&*p 重要性(级别),可容忍误差 ZpPm>|w NDhHU#Q9 Analytical procedures [R j=k)aBm 分析程序 cO2
.gQo' _9E7;ew Planning an audit Hw34wQX 规划审计工作 s>
JmLtT vJ$#m_aa Audit documentation: working papers OGNjn9av 审计文件:工作底稿 1Y410-.3w{ ;JpU4W2/ The work of others 7-+X -Y? 其他机构的文件 /<Cl\q2
A @`U78)] Rely on the work of experts &yzC\XdA 依靠专家的工作 ARW|wXh
yf F;jl0)fBR= Rely on the work of internal audit _;J7#j~} 依靠内部审计工作 2RKI M(~ `gy]|gS#b 3. Internal control x+(h#+F 内部控制 bL+Hw6; \LRno3 The evaluation of internal control systems p"/1Kwqx 对内部控制系统的评估 8^ ;[c %FGPsHH Tests of control v\:>}
<gc 控制测试 no+{9Uf in -/ Substantive procedures (time, nature, extent) G*e/Ft.wf8 实质性程序(时间,性质,程度) o[^% 0uVF XU.ZYYZ= Transaction cycles: revenue, purchases, inventory, etc. H$Fz{[[u 交易周期:收入,采购,库存等。 >t u3m2 \`r5tQ r m2%uGqz 4.Audit evidence r4jW=?| 审计证据 l%lkDh!$"
N\DEY] Obtain sufficient, appropriate audit evidence 4~
4PZ 获取足够、适当的审计证据 VB*$lxX noa?p&Y1m Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Yd lXMddE 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 c]F$$BT NFPW#-TF The audit of specific items lRnst-inlI 审计的具体项目 D0=D8P}H: :*#AJV) Receivables: confirmation o87. ( 应收帐款:确认 BBnbXhxZ R3wK@D Inventory: counting, cut-off, confirmation of inventory held by third parties /<s'@!W 存货:数量,减值,第三方持有存货的确认 E=GC
q=Uw {FraM,w: Payables: supplier statement reconciliation, confirmation sN 1x|pkN 应付帐款:供应商的申明一致,确认 BqK|4-Pf or\
2) Bank and cash: bank confirmation iSo+6gu 银行存款和现金:银行的确认 !)ey~Suh nK1XJp Auditing sampling e-H:;m5R 审计抽样 !NK8_p|X /K<Xr[z~y 5.Review
U/Z!c\r 复核 MOP
%vS %Vrl"4^}t Subsequent events E}mnGe 随后发生的事件 [3;J,P=& wx
BQ#OE )7c\wAs %Y:'5\^lC 4vPQuk! Going concern "
lx}. 持续关注 S*?'y *-T3'beg Management representations /!oi`8D 与管理层的交涉沟通 Y(78qs1w `;*%5WD% Audit finalization and the final review: unadjusted differences CT3wd?)z` 审核定稿和最后审查:未经调整的差异 "T?%4^:g (A\qZtnyl _;W}_p}q{ 6. Reporting /cexd_l|f 报告 G+ Y`65 学会计论坛bbs.xuekuaiji.com Erl"X}P Appendix jY$Bns&.w 附录 "d/x`Dx Audit procedure Yq4_ss'nB 审计程序 6gY5v@!w