1. Assurance engagements and external audit
保证约定和外部审计 27*(oT tgvpf/cQ Materiality, true and fair presentation, reasonable assurance f.$aFOn 物质性,真实公平的描述,合理的保证 _Xk03\n6 43u PH1
) Appointment, removal and resignation of auditors PX69
审计人员的的任命、免职和辞职 6N%L8Q Xv-1PY':pA Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Qw6KX#n 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 94h_t@Q/1 Oa.f~|
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior D*XZT{1g 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为
-l P ) '?`@7Eol Engagement letter ER;lkF`RF 约定书(委托书) h=K36a) \C+*loLs 2. Planning and risk assessment ~`~%(DA= 规划和风险评估 r(,= uLc (?!(0Ywbg General principles ebO`A2V'( 一般原则 yBPt%EF ]{Mci]H6T Plan and perform audits with an attitude of professional skepticism yUD_w 持专业的怀疑态度计划和执行审计工作 bRK CY6 T1Gp$l Audit risks = inherent risk ×control risk ×detection risk Mz/]D J8 审计风险=内在风险×控制风险×检查风险 9zoT6QP4 DnG/ n Risk-based approach B@"SOX 基于风险的办法 KJ0xp hf (c(-E|u. Understanding the entity and knowledge of the business ~),;QQ, 了解商业的实质和知识 gqP-E inr%XS/m Assessing the risks of material misstatement and fraud '!j #X_; 评估材料错报和舞弊的风险 2~G,Ia }
*
?n?' Materiality (level), tolerable error ,2 zt.aqB 重要性(级别),可容忍误差 QvG56:M3 =_$XP Analytical procedures H
Z;ZjC* 分析程序 zdxT35h %sO Wg.0_ Planning an audit M>*0r<qn 规划审计工作 NLcO{ lv<iJH\
Audit documentation: working papers 4zo4
H~@gk 审计文件:工作底稿 JCcN>DtP I! h(` The work of others 7ei>L]gm% 其他机构的文件 ;;ED
N45 N3uMkH-< Rely on the work of experts BA~a?"HS 依靠专家的工作 /6+1{p
>.DF"]XM Rely on the work of internal audit
F^ I\X 依靠内部审计工作 1*C:hg@ f,Sth7y 3. Internal control 89LpklD 内部控制 w{k1Y+1 ,s
O:$ The evaluation of internal control systems Yw6DJY 对内部控制系统的评估 AuoxZ?V 5h_<R!jA Tests of control <lC]>L 控制测试 ybo#K 'M~BE\ Substantive procedures (time, nature, extent) VK @$JwdL 实质性程序(时间,性质,程度) gKmX^A5< HG2N-<$ Transaction cycles: revenue, purchases, inventory, etc. RY9+ 9i 交易周期:收入,采购,库存等。 Ihdu1]~R{ q:vz?G mgy"|\] 4.Audit evidence Q Oz9\,C 审计证据 3LKB; lkV6qIj Obtain sufficient, appropriate audit evidence 6!ZVd#OM% 获取足够、适当的审计证据 "Kyifw? |J:$MX~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Uh>.v |P6 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 )8[ym/m
-u6}T! The audit of specific items NA+&jV 审计的具体项目 `'uUmyg 2< p{z Receivables: confirmation >Y}7[XK 应收帐款:确认 >4,{6<| OQ6sv/ Inventory: counting, cut-off, confirmation of inventory held by third parties
\;-qdV_JB 存货:数量,减值,第三方持有存货的确认 >B0D/:R9 w|=gSC-o Payables: supplier statement reconciliation, confirmation ([Ebsj 应付帐款:供应商的申明一致,确认 9u?(^(. 4_tR9 w" Bank and cash: bank confirmation Am=wEu[b 银行存款和现金:银行的确认 wDDx
j
lj)f4zu Auditing sampling ^Z2kq2}a 审计抽样 G-arnu) wa" uFW 5.Review
2
#KoN8% 复核 F<5nGx cC _().t5< Subsequent events Yb}w;F8( 随后发生的事件 S."7+g7Ar On4w/L9L5 N<(HPE}; Id%_{),HX qbXz7s*{ Going concern uyFn}y62 持续关注 Te;gVG * z5 Bi=~=# Management representations }w@gj"\H 与管理层的交涉沟通 rR]-RX( ;W0]66& Audit finalization and the final review: unadjusted differences 6yI
}1g 审核定稿和最后审查:未经调整的差异 X/Y#U\ Y;,Hzmbs6w ~Eq \DK 6. Reporting ('t kZt%8 报告 "x&3Z
@q7 学会计论坛bbs.xuekuaiji.com JvkL37^n: Appendix .|uLt J 附录 Y
dI0E Audit procedure khAqYu") 审计程序 RlsVC_H\