1. Assurance engagements and external audit
保证约定和外部审计 D=i0e8D!+ nU=f<]S= Materiality, true and fair presentation, reasonable assurance D)H?=G 物质性,真实公平的描述,合理的保证 y8<
lp+ x:f|3"\s Appointment, removal and resignation of auditors F'V+
2,. 审计人员的的任命、免职和辞职 o{ ,ba~$.w t-v^-# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O0K@M 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7i-W*Mb: sYAG,r>h Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior lU&`r:1>_ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 M9uH&CD6U H3
A]m~=3 Engagement letter "Cb.cO$i; 约定书(委托书) oyKt({ ,xAM[h& 2. Planning and risk assessment cc2d/<: 规划和风险评估 xWC\954 W
U+Jo@]y General principles 8>% jZ%`a 一般原则 J9b?}-O) *pcbwd!/ Plan and perform audits with an attitude of professional skepticism O4b-A3: 持专业的怀疑态度计划和执行审计工作 F8|5_214' vOvxQS}dBp Audit risks = inherent risk ×control risk ×detection risk X]+(c_i:hC 审计风险=内在风险×控制风险×检查风险 k$UzBxR Xa? 6# Risk-based approach "6I-]:K-
基于风险的办法 !T#8N7J> SU_]C+ Understanding the entity and knowledge of the business 'gk81@| 了解商业的实质和知识 3]:p!Y`$ DWm;&RPJ Assessing the risks of material misstatement and fraud "lv:hz 评估材料错报和舞弊的风险 &9RW9u " 0%A(dJA6 Materiality (level), tolerable error j(@g
重要性(级别),可容忍误差 *uI hxMX ^B&ahk Analytical procedures X-G~/n-x 分析程序 0aTEJX$iZ >'2w\Uk~: Planning an audit j &0fC!k 规划审计工作 7tf81*e Dj,+t+| Audit documentation: working papers =}%#$ 审计文件:工作底稿 Y1Gg (z zP{<0o The work of others ^?K?\ 其他机构的文件 TY54e T _ RT"1"r Rely on the work of experts XW&8T"q7 依靠专家的工作 b68G&z>
764}yV> Rely on the work of internal audit @T,H.#bL 依靠内部审计工作 |;Se$AdT# z`xz~9a< 3. Internal control (Q h7bfd 内部控制 cmr6,3_ (4{@oM#H6 The evaluation of internal control systems aoakTi!} 对内部控制系统的评估 08K.\3 FB= Tests of control -}N\REXE 控制测试 nuQ
Lq^e o+X'(!Trw Substantive procedures (time, nature, extent) Z_^Kl76D 实质性程序(时间,性质,程度) k^dCX+ d_WnK{ Transaction cycles: revenue, purchases, inventory, etc. }^GV(]K 交易周期:收入,采购,库存等。 7QOC]:r P^_d$ xXY)KI
N[ 4.Audit evidence xo)?XFM2 审计证据 6(<~1{
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uU9z Obtain sufficient, appropriate audit evidence s:jL/%+COZ 获取足够、适当的审计证据 tN'- qdm E/L?D Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations CK!pH{n+ 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 A^r
[_dyZ /nMqEHCyg The audit of specific items 7AtXG^lK 审计的具体项目 ^?^|Y?f2P? HDW\S# Receivables: confirmation 3]kAb`9[K2 应收帐款:确认 G$x[" `.
sIZku Inventory: counting, cut-off, confirmation of inventory held by third parties X $9D0;L 存货:数量,减值,第三方持有存货的确认 Ng;b!S O'& \-j 1 Payables: supplier statement reconciliation, confirmation P#2T
M 应付帐款:供应商的申明一致,确认 )oxP.K8q)U _7j/[ Bank and cash: bank confirmation zk 'e6 银行存款和现金:银行的确认 RY/ Z~]
&A5[C{x Auditing sampling h&)vdCCk 审计抽样 ZV<y=F*~f CQuvbAo 5.Review
-_4jJxh=OB 复核 k#=leu"I ;,B@84' Subsequent events l&
^B 随后发生的事件 ;'18 ;k41+O:f@ >'1Q"$; v!'@NW_ OB
i!fLa Going concern CD<u@l,1 持续关注 ?e_}X3{ J0WXH/: Management representations 8H`l" 与管理层的交涉沟通 \FY De wsGq>F~ Audit finalization and the final review: unadjusted differences %/4_|@<' 审核定稿和最后审查:未经调整的差异 +q=jB-eIx mlw BA
Ti B3+WOf5W 6. Reporting U#1yl6e\I 报告 cCbr-Z& 学会计论坛bbs.xuekuaiji.com G-i_s6Wu Appendix Y)5uK:)^ 附录 AA& dZjz Audit procedure [MXXY 审计程序
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