1. Assurance engagements and external audit
保证约定和外部审计 @%Ld\8vdfJ Z^&G9I# Materiality, true and fair presentation, reasonable assurance G+8)a$?v 物质性,真实公平的描述,合理的保证 ]- 1(r,
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"v7 Appointment, removal and resignation of auditors RW. qw4 审计人员的的任命、免职和辞职
0Idek m4hkV>$d Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #cfiN b}GX 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +?{"Q#.>; 5qtk#FB Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Xfq`k/ W 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 ZL6
HD n! kg7F8($ Engagement letter 89FAh6u E 约定书(委托书) \34vE@V* NZvgkci_(u 2. Planning and risk assessment f,TW|Y'{g 规划和风险评估 >zW2w2O3 <T}U 3lL^ General principles 8!{*!|Xd 一般原则 c| ^I} [gmov)\c Plan and perform audits with an attitude of professional skepticism XHk"nbj 持专业的怀疑态度计划和执行审计工作 Z@0tZ^V{ M*zpl} Audit risks = inherent risk ×control risk ×detection risk
.dlsiBh 审计风险=内在风险×控制风险×检查风险 =OHX5:Z ;
j!dbT~5 Risk-based approach f8:nKb>nq$ 基于风险的办法 eJ?oz^ ZbYC3_7w Understanding the entity and knowledge of the business 9p W~Gz 了解商业的实质和知识 PEf yHf7` p3=Py7iz Assessing the risks of material misstatement and fraud 1Toiq
b/ 评估材料错报和舞弊的风险 0~qc,-)3 |H?t+Dyn)q Materiality (level), tolerable error J\@6YU[A 重要性(级别),可容忍误差 yJ $6vmQ 9&Jf4lC94 Analytical procedures ks#3
o+ 分析程序 |(>`qL{| lx:$EJ Planning an audit GmH DG- 规划审计工作 =NF0E8O
H9*k(lnz` Audit documentation: working papers z\]Z/Bz:6 审计文件:工作底稿 &u>dKf)5
A(FnU: The work of others T8o](:B~ 其他机构的文件 "v1{ 8fXiadP# Rely on the work of experts qbv\uYow3k 依靠专家的工作 kUd]8Ff! uHg q"e Rely on the work of internal audit f% pT-# 依靠内部审计工作 |R}=HsYey U,=f}; 3. Internal control }>@\I^Xm, 内部控制 eY<<Hld S^rf^% The evaluation of internal control systems pe?)AiTZ: 对内部控制系统的评估 Nz
dN4+ :ppaq Tests of control BHY8G06 控制测试 b#_RZ Hl$W+e|tj Substantive procedures (time, nature, extent) =:]ps<Qx 实质性程序(时间,性质,程度) r<vMp'u CP7dn
/ Transaction cycles: revenue, purchases, inventory, etc. }DhqzKl 交易周期:收入,采购,库存等。 Z 1HH0{q-A vXJPvh< /lBK )( 4.Audit evidence mku@n;Hl_ 审计证据 ?:"ABkL|+Y yvd)pH<a2 Obtain sufficient, appropriate audit evidence 47q>
q 获取足够、适当的审计证据 *Al@|5 &,&+p0CSI! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations K<>kT4 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 5XK
Tb 4aXIRu%#7 The audit of specific items ,H]%4
@]|o 审计的具体项目 }+@9[Q
L !d72f8@9 Receivables: confirmation Uy?jVPL 应收帐款:确认 J,Sa7jv[ nfEb
u4| Inventory: counting, cut-off, confirmation of inventory held by third parties Q-<]'E#\( 存货:数量,减值,第三方持有存货的确认 i~';1
.g `2.c=,S{ Payables: supplier statement reconciliation, confirmation OC=&
!< 应付帐款:供应商的申明一致,确认 RAW;ze*" *vb"mB Bank and cash: bank confirmation 0S{23L4C 银行存款和现金:银行的确认 =5|7S&{ }3#\vn0gT Auditing sampling 5$9$R(KU 审计抽样 2"ax*MQH<^ <],{at` v 5.Review
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:qK 复核 f[o~d`z c-+NWC Subsequent events .+:iAnf 随后发生的事件 :&BPKqKp 2) X#&IE s=8H<'l [^hW>O=@TN `5Y*)
q Going concern Ta?J;&<u]/ 持续关注 )?rq
8VO 9?l a5 Management representations (`.# n3{ 与管理层的交涉沟通 g>/Y}{sL- S=qh7ML Audit finalization and the final review: unadjusted differences )9eIo&Nl 审核定稿和最后审查:未经调整的差异 +C
SpL2@ [q9B"@X d( v"{N} 6. Reporting SXL3>-Z E 报告 Ln>!4i+-B) 学会计论坛bbs.xuekuaiji.com D$ds[if$U, Appendix C$w%!
jE 附录 !*#9b Audit procedure *Soi 审计程序 khy'Y&\F;