1. Assurance engagements and external audit
保证约定和外部审计 7V-'><)gI EN{o3@ O' Materiality, true and fair presentation, reasonable assurance CCU<t
Q 物质性,真实公平的描述,合理的保证 WC`x^HI z 3N'Xk Appointment, removal and resignation of auditors %3mh'Z -[f 审计人员的的任命、免职和辞职 B):hm I"bz6t\~| Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion D=:O^< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 vbSycZ2M7 ~(K{D
D7[N Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0.
mS^g,M- 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'f5MP1 :C9vs Engagement letter $&jte
_hv 约定书(委托书) !FHm.E_> a/dq+ 2. Planning and risk assessment JpC_au7CX 规划和风险评估 6"<q{K a+PVi General principles `$i/f(t6` 一般原则 T1W H !i5~>p|4@ Plan and perform audits with an attitude of professional skepticism QI*<MF,1 持专业的怀疑态度计划和执行审计工作 z`(">J ^b^}6L'Z Audit risks = inherent risk ×control risk ×detection risk j-TRa,4bN 审计风险=内在风险×控制风险×检查风险 pgEDh^[MW }B@44HdY Risk-based approach u?I 2|}# 基于风险的办法 ,f^ICM ^j]_MiA4 Understanding the entity and knowledge of the business /nB|Fo_&Q 了解商业的实质和知识 ^vha4<'-qG Z,7VOf6g Assessing the risks of material misstatement and fraud FP>.@ Y 评估材料错报和舞弊的风险 g[$4a4X zLybf:# Materiality (level), tolerable error dq^vK 重要性(级别),可容忍误差 Aqo90(jffx W(\^6S) Analytical procedures {.o@XP,. 分析程序 \@m^w"Ij Sjo7NR^#e Planning an audit ~Aw.=Yi= 规划审计工作 P$5K[Y4f xq<X:\O Audit documentation: working papers s"B2Whe 审计文件:工作底稿 Kjt\A]R% -rlCE-S The work of others y-N]{! 其他机构的文件 p> g[:
~ M.\V/OX Rely on the work of experts OTzuOP8 依靠专家的工作 ZaF9Q% Ticx]_+~T Rely on the work of internal audit 7>
8L%(7 依靠内部审计工作 %
Ou'+A f"SK3hI$p 3. Internal control IR|#]en 内部控制 nYE%@Up ;b!qt-;.< The evaluation of internal control systems .I.B,wH
8 对内部控制系统的评估 uR6 `@F ~3Y4_
b5E Tests of control 1P?|.W_^1 控制测试 nXw98; ^.PCQ~Ql Substantive procedures (time, nature, extent) iF
Zq oz 实质性程序(时间,性质,程度) v1z
d[jqk U=PTn(2 Transaction cycles: revenue, purchases, inventory, etc. ?NR&3q 交易周期:收入,采购,库存等。 ><I{R|bC wKKQAM6P1 B>g(i=E 4.Audit evidence MUSsanCA 审计证据 :
0Z\-7iK sE&1ZJ]7 Obtain sufficient, appropriate audit evidence \rd%$hci 获取足够、适当的审计证据 */2nh%>$ a|#TnSk Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6V*,nocL_+ 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 N(V_P[]"*, ~LQzt@G4 The audit of specific items OrwVRqW-z 审计的具体项目 KD.|
oo SDB \6[D Receivables: confirmation AEkjy h\ 应收帐款:确认 f-p$4%( zl(o/n Inventory: counting, cut-off, confirmation of inventory held by third parties iBI->xU[U 存货:数量,减值,第三方持有存货的确认 voQJ
!h1 Ft38)T"2R\ Payables: supplier statement reconciliation, confirmation [:uHe#L 应付帐款:供应商的申明一致,确认 B<i(Y1n[ FzNj':D Bank and cash: bank confirmation X9ZHYlr+Q 银行存款和现金:银行的确认 .f"1(J8 Iq
iU Auditing sampling 05g %5vHF 审计抽样 p6V#!5Q R9!U _RH 5.Review
YxrMr9>l1 复核 Wf^sl |1zfXG,R Subsequent events *<X1M~p$ 随后发生的事件 t<ZBp0 lv9
Tq5C N`?|~g3 ,J,Rup">h D<|$ZuB4 Going concern .]s? 01Z 持续关注 {*P[dyu b.v +
5=)B Management representations >lKu[nq; 与管理层的交涉沟通 9!FU,4
X |L`U2.hb Audit finalization and the final review: unadjusted differences mP Hto-=fB 审核定稿和最后审查:未经调整的差异 X</Sl>[8 H6{Bx2J1* bX$1PYX 6. Reporting _VVq&t} 报告 x;<0Gg~jB 学会计论坛bbs.xuekuaiji.com = pn;b1= Appendix `+rwx 附录 W@ &a Audit procedure cc3B}^@p= 审计程序 Hi$R"O
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