1. Assurance engagements and external audit
保证约定和外部审计 )[u'LgVN/L VGc.yM)&
j Materiality, true and fair presentation, reasonable assurance #<s"?Y%- 物质性,真实公平的描述,合理的保证 D;*cy<_K8 drvrj~o: Appointment, removal and resignation of auditors p=^6V"' 审计人员的的任命、免职和辞职 U$S{j&? m77!i>V) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >UV}^OO 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4?bvJJuf) RS@[ +! :t Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior nwzyL`kF 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 Vol}wc *Vg) E*s Engagement letter
"d/uyS$6 约定书(委托书) )3<>H!yG} 5X
9L h_p 2. Planning and risk assessment @%YbptT} 规划和风险评估 OJh MM
- fwlicbs ' General principles vF&0I2T~l 一般原则 cmAdQ)(Kzd gf>GK/^HH Plan and perform audits with an attitude of professional skepticism ~N7;.
3 7 持专业的怀疑态度计划和执行审计工作 t*dq*(3"c eKo=g|D Audit risks = inherent risk ×control risk ×detection risk VF b 审计风险=内在风险×控制风险×检查风险 E}THG
=6 S<-5<Pg Risk-based approach h0HK~S#xBv 基于风险的办法 J1Az+m Xbrc_V\_ Understanding the entity and knowledge of the business 1=C<aRZ b^ 了解商业的实质和知识 e}P@7e h RKM5FXX Assessing the risks of material misstatement and fraud F,Ve, 7kh 评估材料错报和舞弊的风险 ]EUQMyR mx}4iO:Xp Materiality (level), tolerable error L"NfOST3'R 重要性(级别),可容忍误差 2E`mbT,v& 2m} bddS Analytical procedures Oi]B%Uxy= 分析程序
W BA7G ZHlHnUo Planning an audit rl&.|;5uH; 规划审计工作 atmW? Z a.RYRq4o Audit documentation: working papers %<'.c9u5 审计文件:工作底稿 b'z\|jY &FJr?hY% The work of others -yTIv*y 其他机构的文件 A)Rh
Bi & JJ*?Dl Rely on the work of experts 4sW~7:vU 依靠专家的工作 da_0{;wR CS5[E-%}T= Rely on the work of internal audit #0\* 86 依靠内部审计工作 "Nz@jv? ^HtB!Xc
3. Internal control L6;'V5Mg72 内部控制 {"2CI^!/U. E7_OI7C The evaluation of internal control systems Z"
,2db 对内部控制系统的评估 WK@<# ^]~!:Ej0 Tests of control $<Y%4LI 控制测试 ):}A Quy] 3 `mtc@* Substantive procedures (time, nature, extent) fO
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E} 实质性程序(时间,性质,程度) GCX?W` pn){v Transaction cycles: revenue, purchases, inventory, etc. %+<1X?;,Fq 交易周期:收入,采购,库存等。 AT1{D!b t7sEY =dQ/^C_hj 4.Audit evidence zA:q/i 审计证据 |JP'j1 Ka
e$JCak= Obtain sufficient, appropriate audit evidence c&{= aIe w 获取足够、适当的审计证据 v-^tj}jA 9_e_Ne`i`? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations b&
-8/t 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 R*XZPzg% *!{&n*N The audit of specific items `&xdS H 审计的具体项目 |F<%gJ K[
S>EITr Receivables: confirmation 0vBQzM Q 应收帐款:确认 m/(/!MVy IiE^HgM Inventory: counting, cut-off, confirmation of inventory held by third parties (I'{
pF) 存货:数量,减值,第三方持有存货的确认 `PvS+>q :nc%:z=O Payables: supplier statement reconciliation, confirmation &GvSgdttv 应付帐款:供应商的申明一致,确认 |"9vq<` W- nS{v( Bank and cash: bank confirmation m\bmBK"I 银行存款和现金:银行的确认 m_BpY9c]5 HDKY7Yr Auditing sampling rc~)%M<[2 审计抽样 .tyV=B:h _#+l?\u 5.Review
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u- 复核 6E:H
*.+F]- Subsequent events D%c^j9' 1 随后发生的事件 jG)66E*" aGsO~ODc bFlI:R&< ,:MUf]Ky nn$^iw` Going concern \u(Gj]B#" 持续关注 * LWihal 4^4T#f2=e Management representations 7!FiPH~kM 与管理层的交涉沟通 l @@pXg3 8}4.x3uw Audit finalization and the final review: unadjusted differences jVN=_Y}\ 审核定稿和最后审查:未经调整的差异 G\,B*$3
NLYf cfg.&P> 6. Reporting Kx
eqQ@ 报告 @H(7Mt 学会计论坛bbs.xuekuaiji.com aRI. &3- Appendix <S6?L[_ 附录 Aw4)=-LKO Audit procedure zxx9)I@?A 审计程序 g2'K3e?.%