1. Assurance engagements and external audit
保证约定和外部审计 ^^as'Dk ,*hLFaR- Materiality, true and fair presentation, reasonable assurance ![_*(8v}S 物质性,真实公平的描述,合理的保证 :AF =<X*5 b
Y\K Appointment, removal and resignation of auditors vyX\'r.~7 审计人员的的任命、免职和辞职 lc,tVe_ 6NM:DI\% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Za3]d+q
m 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `e|0g"oP s ;oQS5Y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Bb^;q#S1 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 }v!$dr,j' *|>d Engagement letter dq&yf7 约定书(委托书) _%!c+f7 B!_mC<*4`X 2. Planning and risk assessment -vR5BMy= 规划和风险评估 'H&2HXw&2 1
&)?JZhg General principles 4Thn])%I 一般原则 ,t9^j3I
xg o9%)D<4M Plan and perform audits with an attitude of professional skepticism s{S4J'VW 持专业的怀疑态度计划和执行审计工作 >x+6{^}Q > Vp*KfS] Audit risks = inherent risk ×control risk ×detection risk 4C-jlm)V 审计风险=内在风险×控制风险×检查风险 ")dH,:#S dWUm\t'# Risk-based approach
$.PuK~} 基于风险的办法 gL[yA?GoM =2zJ3&9 Understanding the entity and knowledge of the business r(aLEJ"u? 了解商业的实质和知识 BJB^m|b) NI#:|}CYS Assessing the risks of material misstatement and fraud */|lJm'R 评估材料错报和舞弊的风险 %Yicg6:
;"fDUY| Materiality (level), tolerable error + SFVv_n 重要性(级别),可容忍误差 {fF3/tL ];a=Pn-:}G Analytical procedures 9S7kUl{ 分析程序 Y/>&0wj)d !?p%xj? Planning an audit D@
|W<i- 规划审计工作 28H8l2{[> R)z4n Audit documentation: working papers 5b
/|
!{ 审计文件:工作底稿 o/6-3QUak 8:>1F, The work of others M?:c)&$]D 其他机构的文件 )XakJU^o v:o({Y 1Aq Rely on the work of experts ,TPISs 依靠专家的工作 `m>*d!h= 7_Z#m ( Rely on the work of internal audit NufLzg{ 依靠内部审计工作 #qI= Z0Y Y/ee~^YxK' 3. Internal control
j =WST 内部控制 ~j5x+yC #u"k~La The evaluation of internal control systems fX.>9H[w@~ 对内部控制系统的评估 sqJSS
Nt :Jy'#c Tests of control n\5RAIg 控制测试 =%gRW5R% aj}sc/Qa Substantive procedures (time, nature, extent) M^iU;vo 实质性程序(时间,性质,程度) 2
:mn</z 5ish\" Transaction cycles: revenue, purchases, inventory, etc. /D^"X
4!" 交易周期:收入,采购,库存等。 T ;vF( xw
T%), L19C<5> 4.Audit evidence BV(8y.H 审计证据 *l;B\=KR t{FlB!jv Obtain sufficient, appropriate audit evidence dd%h67J2< 获取足够、适当的审计证据 ~aOuG5XK 7.@TK& Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0iK;Egwm 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 z$GoaS(
t|<NI+H(e The audit of specific items <Ib[82PU 审计的具体项目 4*mS y 13%t"-@bh Receivables: confirmation d&u]WVU 应收帐款:确认 ] GTAq z=_Ef3`M Inventory: counting, cut-off, confirmation of inventory held by third parties 'd&0Js$^ 存货:数量,减值,第三方持有存货的确认 6,LubZFD FwY&/\J7V Payables: supplier statement reconciliation, confirmation ;9ly'<up 应付帐款:供应商的申明一致,确认 Ck@J,~x1D lGk{LO) Bank and cash: bank confirmation 3g~^[&|i 银行存款和现金:银行的确认 |),'9 ""h)LUrl Auditing sampling n?ctLbg 审计抽样 {^rs#, W "/6:6`J 5.Review
D?,#aB" 复核 u4neXYSy mVsIAC$}8 Subsequent events saAxGG 随后发生的事件 p=B>~CH zBp{K@U[|M b}wC|\s ?EpSC&S\ HCJ>X;(`f? Going concern `#QG6/
0 持续关注 }%`~T>/ RQB]/D\BO Management representations )VK }m9Ae 与管理层的交涉沟通 CWG6;NT6m
kWb2F7m Audit finalization and the final review: unadjusted differences o/
mF# 审核定稿和最后审查:未经调整的差异 I3:[= ,5 ',4x$qe rgf# wH%hN 6. Reporting jWO/
xX 报告 x]{E)d"! 学会计论坛bbs.xuekuaiji.com {d%&zvJnD Appendix P;8>5;U4- 附录 s (LT Audit procedure _l],
"[d 审计程序 CBKkBuKuk