1. Assurance engagements and external audit
保证约定和外部审计 p
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lgZ3=h Materiality, true and fair presentation, reasonable assurance sk~rjH]-g$ 物质性,真实公平的描述,合理的保证 .~V0>r~my uROt h_/ Appointment, removal and resignation of auditors rE"`q1b# 审计人员的的任命、免职和辞职 p(MhDS\J C
#ng`7 q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Q3#-q>;7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 mt7}1s,i[ TH2D ;uv Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8WU
UE=p 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 XM3N>OR. (veGztt Engagement letter BVxg=7%St 约定书(委托书) GZ\;M6{oh CG IcuHp 2. Planning and risk assessment wJJ4F$"b 规划和风险评估 Vg/{;uLAe St&xe_:^< General principles 5O&6 (Gaf 一般原则 #d%'BUde 0U]wEz*b Plan and perform audits with an attitude of professional skepticism 80cBLGG 持专业的怀疑态度计划和执行审计工作 Vb06z3"r o|8
5<~` Audit risks = inherent risk ×control risk ×detection risk B:5(sK 审计风险=内在风险×控制风险×检查风险 g^(wZ$NH o)'T#uK Risk-based approach Zo`'xg 基于风险的办法 /Dj6Bj
} -UkP{x)S Understanding the entity and knowledge of the business L,.Ae
i9 了解商业的实质和知识
OA2<jrGB! oK@!yYv Assessing the risks of material misstatement and fraud bL
(g$Yi 评估材料错报和舞弊的风险 nnIBN4 ys:1%D,,_ Materiality (level), tolerable error ;A~S){ 重要性(级别),可容忍误差 pt;E~_ Mjq1qEi"B Analytical procedures qSj2=dlW 分析程序 &TE=$a:d& STs~GOm- Planning an audit }pj>BK> 规划审计工作 vrdlI^ @HJ&"72$< Audit documentation: working papers bT}P":*y 审计文件:工作底稿 n'0^l?V F{ J>=TC The work of others :kq J~ 其他机构的文件 D61CO-E(D
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2ux3D Rely on the work of experts O5{!CT$ 依靠专家的工作 l]inG^s >-
]tOH,0 Rely on the work of internal audit j]}A"8=1 依靠内部审计工作 qyv9]
Q1 ed4:r/Dpo 3. Internal control
R6]/g 内部控制 8I04Nx
BFt?%E/] The evaluation of internal control systems ,
rc5r3 对内部控制系统的评估 uQWJ7Xm G>&=rmK" Tests of control (;P)oB"
`C 控制测试 vL@N21u )6iY9[@tN Substantive procedures (time, nature, extent) v9INZ1# v 实质性程序(时间,性质,程度) |Y"q. n77 P%f],f Transaction cycles: revenue, purchases, inventory, etc. H1
rge< 交易周期:收入,采购,库存等。
]p:x,%nm r9 'lFj EcrM`E#kaZ 4.Audit evidence [ jve
|-v= 审计证据 f:\jPkf' Ev%4}GwO4 Obtain sufficient, appropriate audit evidence LGKkT?fcSC 获取足够、适当的审计证据
k'}}eu/ q G`PSb<h\oc Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4%~$A`7 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 [c]X)
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>TOk The audit of specific items H7?C>+ay 审计的具体项目 g<{/mxv/ U|6 ME%xm Receivables: confirmation g4!zH};n 应收帐款:确认 TAlpy$ OaRtGJnR Inventory: counting, cut-off, confirmation of inventory held by third parties 5:E7nqsNhq 存货:数量,减值,第三方持有存货的确认 ?dlQE,hB$ DtG><g}[] Payables: supplier statement reconciliation, confirmation T!eeMsI 应付帐款:供应商的申明一致,确认 CUfD[un2D dQ@e+u5 Bank and cash: bank confirmation &e@2zfl7 银行存款和现金:银行的确认 {co(w
7 ZdeRLX Auditing sampling +"6_rbeuO 审计抽样 /Z HuT=j1 kc^Q?-? 5.Review
*,{. oO9# 复核 RxU6.5N sguE{!BO Subsequent events `YAqR?Xj_< 随后发生的事件 % ribxgmd &10vdAnBRC /vS!9f${ 0vNEl3f'O _
$PZID Going concern JVf8KHDj 持续关注 k-xh-& [5,aBf)X Management representations 5_ -YF~ 与管理层的交涉沟通 zM"OateA R<{bb' Audit finalization and the final review: unadjusted differences 9V`/zq? 审核定稿和最后审查:未经调整的差异 "{105&c\ YlwCl4hq 1O*5>dkX;% 6. Reporting yjvzA|(YC 报告 z8{ kwz 学会计论坛bbs.xuekuaiji.com 8hba3L_Z Appendix .pNWpWL. 附录 ^qs=fF Audit procedure R}c,ahd 审计程序 ^_#0\f