1. Assurance engagements and external audit
保证约定和外部审计 i<l_z& j{U?kW{o Materiality, true and fair presentation, reasonable assurance 0qqk:h 物质性,真实公平的描述,合理的保证 k*d0ws#<l Q\z6/1:9Z Appointment, removal and resignation of auditors /qa{*"2Qo 审计人员的的任命、免职和辞职 8e:J{EG~ OZ3iH% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion `+[Ct08 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 s4/4o_[W f^b.~jXSR} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ov*?[Y7|~ 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 $8vZi
B!" 9AO`Zk{/Ez Engagement letter HjAhz
约定书(委托书) a,i
k=g ~v"4;A6 2. Planning and risk assessment ,c<&)6FU] 规划和风险评估 vg[A/$gLM @k['c
General principles M?l/_!QB 一般原则 L&ucTc= hkB/
OJ Plan and perform audits with an attitude of professional skepticism oJb${k<3 持专业的怀疑态度计划和执行审计工作 ]Jz2[F"J r#r L~Rsd} Audit risks = inherent risk ×control risk ×detection risk ^)oBa=jL4 审计风险=内在风险×控制风险×检查风险 Vea2 oQq ICAp Risk-based approach OGW,[k=2{ 基于风险的办法 vy&'A$ H yuIy?K Understanding the entity and knowledge of the business OSreS5bg 了解商业的实质和知识 C+o1.#]JM @h7)M:l Assessing the risks of material misstatement and fraud E><$sN6 评估材料错报和舞弊的风险 q@k/"ee*? }huj%Pnk) Materiality (level), tolerable error \PReQ|[ah 重要性(级别),可容忍误差 uH*moVw@5 )!z4LE Analytical procedures Nz/PAs7g6 分析程序 wW &q)WOi : EA-L Planning an audit [g)HoR=& 规划审计工作 >T
I/W~M e1cqzhI=nA Audit documentation: working papers ?APzb4f^W 审计文件:工作底稿 Ckd
j| WH|TdU$V The work of others u}I-#j)wap 其他机构的文件 R!&9RvNw uoJ@Jt'j Rely on the work of experts |5il5UP 依靠专家的工作 /bdL.Y# V U]/iPG&_ Rely on the work of internal audit m\zCHX#n 依靠内部审计工作 co^bS;r ob3)bI oM 3. Internal control eX`wQoV% 内部控制 z)tULnR8 2|`7_*\ The evaluation of internal control systems aSse'
C<a 对内部控制系统的评估 UHyGW$B Ei>.eXUD5 Tests of control _2Zc?*4 控制测试 r+TvC{ d1jg3{pwA Substantive procedures (time, nature, extent) '=AqC,\# 实质性程序(时间,性质,程度) fQm3D% [0bp1S~ Transaction cycles: revenue, purchases, inventory, etc. h2jrO9 交易周期:收入,采购,库存等。 Qg6tJB %-?k [DL6 b=@H5XTZyK 4.Audit evidence G*s5GG@Z. 审计证据 -%fc)y&$ g)!d03Qoy Obtain sufficient, appropriate audit evidence c1tM(]& 获取足够、适当的审计证据 J]W?
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s$j Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations h\T}$jgfWm 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 mUan(iJ /07iQcT( The audit of specific items ?_-5W9 审计的具体项目 &3Y "Zd! }A}cq!I^ Receivables: confirmation P(oGNKAS 应收帐款:确认 /+wCx#! Tuz~T
_M Inventory: counting, cut-off, confirmation of inventory held by third parties k1'd';gQ 存货:数量,减值,第三方持有存货的确认 qrHCr:~ + L[a Payables: supplier statement reconciliation, confirmation cb=ixn 应付帐款:供应商的申明一致,确认 o,rK8x ZAJ~Tbm[f Bank and cash: bank confirmation uK%0,!q
银行存款和现金:银行的确认 I*z|_}$ G#L6; Auditing sampling 42f\]R, 审计抽样 w-];!;% -G[TlH06 5.Review
'2qbIYanh 复核 Qo/pz2N P^aNAa Subsequent events g#Z7ReMw 随后发生的事件 Fs}B\R/J o\<JG?P 18^K!:Of 5d;(D i5z v4]#Nc$~T Going concern ],
IQ~ 持续关注 CZ!gu Y= a|5<L Management representations 00LL&ot 与管理层的交涉沟通 Cp?6vu|RA (zPsA Audit finalization and the final review: unadjusted differences ov5g`uud 审核定稿和最后审查:未经调整的差异 '%&-`/x aECpe'!m4 au E8 ^| 6. Reporting x*!*2
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