1. Assurance engagements and external audit
保证约定和外部审计 Sg')w1 F_\\n#bv
Materiality, true and fair presentation, reasonable assurance >-EoE;s 物质性,真实公平的描述,合理的保证 g 9>p?XY ;MNE
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TJ Appointment, removal and resignation of auditors $(#o)r>_R 审计人员的的任命、免职和辞职 uh`~K6&*\w 1QjrL@$>15 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion N~Ax78TX 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
p^\>{ pl|<g9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z*jhSy 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 !Z<Z"R/ Kxh)'aal Engagement letter PY)C=={p 约定书(委托书) 69O?sIk rQN+x|dKMb 2. Planning and risk assessment -
V_e=Y<J/ 规划和风险评估 r(%#@?& e>sr)M General principles zVkHDT[ 一般原则 |)
THuE( (J$JIPF Plan and perform audits with an attitude of professional skepticism $P4hNb 持专业的怀疑态度计划和执行审计工作 ^=.|\
YM r$G;^ Audit risks = inherent risk ×control risk ×detection risk ag[ yM 审计风险=内在风险×控制风险×检查风险
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wvJZ Risk-based approach LOR$d^l 基于风险的办法 )<-kS @2kt6
W Understanding the entity and knowledge of the business !\+SE"ml 了解商业的实质和知识 B6OggJ9Iq z$%ntN#eNA Assessing the risks of material misstatement and fraud H)t8d_^|j 评估材料错报和舞弊的风险 %+>I1G k3^S^Bv\ Materiality (level), tolerable error jpOi Eo 重要性(级别),可容忍误差 JcvK]x /of,4aaK7 Analytical procedures f0MHh5 分析程序 dwB-WF%k ]*I&104{ Planning an audit }w"laZ* 规划审计工作 5FH#) wR>\5z)^ Audit documentation: working papers Gq+!%'][P 审计文件:工作底稿 N ?0V0B Ler9~}\D The work of others 0^:O:X 其他机构的文件 zF\k*B y;sr# -L Rely on the work of experts :N%]<Mq 依靠专家的工作 V&)-u(s_S/ Ql
[= Rely on the work of internal audit 'rq
[P", 依靠内部审计工作 J&
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5* 内部控制 YuLW]Q?v @Je{;1 The evaluation of internal control systems wArNWBM 对内部控制系统的评估 #{i\t E ?ry`+nx Tests of control @ ;rU# 控制测试 a?\
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Substantive procedures (time, nature, extent) ^ 8egn| 实质性程序(时间,性质,程度) 8 :Z3Q WAkKbqJV Transaction cycles: revenue, purchases, inventory, etc. :;)K>
g,b 交易周期:收入,采购,库存等。 RUSBJsMB 3ef]3 /,GDG=ra 4.Audit evidence +<8r?d2 审计证据 o D:?fs] gnx!_H\h< Obtain sufficient, appropriate audit evidence CXvL`d" 获取足够、适当的审计证据 }|AUV H-^>Co_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations QTtcGU 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 b@z/6y! o}Dy\UfU The audit of specific items /
m.6NVu7 审计的具体项目 Rf2;O< vYrqZie< Receivables: confirmation /_aFQ>.4n 应收帐款:确认 l9#M`x9 1Cp5a2{ Inventory: counting, cut-off, confirmation of inventory held by third parties $WrDZU 2z 存货:数量,减值,第三方持有存货的确认 @ 5|F:
J iS=}| 8" Payables: supplier statement reconciliation, confirmation w*\)]bTs 应付帐款:供应商的申明一致,确认 }\P9$D+ 6'+3""\ Bank and cash: bank confirmation 9q;+ Al^Z 银行存款和现金:银行的确认 +hV7o!WxC |f?tyQ Auditing sampling 0rjxWPc 审计抽样 1+.
(N:) + &37QUdp+p 5.Review
Fl<BCJY 复核 %R-"5?eTtu (lTM^3
} Subsequent events .K XpB7: 随后发生的事件 '-S^z"ZrI /
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NY )TBBYCL3 j#Bea , Going concern (7;}F~?h 持续关注 PIsMx -i0 : H0+} = Management representations o!gl
:izb 与管理层的交涉沟通 ~4`LOROC
iRBUX`0 Audit finalization and the final review: unadjusted differences K
p~x 审核定稿和最后审查:未经调整的差异 o}
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c-. k jDqe)uVvtV 6. Reporting aP>%iRk'J! 报告 b(wW;C'#0p 学会计论坛bbs.xuekuaiji.com 7D|g|i Appendix b$l@Z&[] 附录 %D)W~q-g Audit procedure {AoH 审计程序 R0B\| O0Uv