1. Assurance engagements and external audit
保证约定和外部审计 hF{x')(#l GhG%>U#&a Materiality, true and fair presentation, reasonable assurance M.xhVgFf) 物质性,真实公平的描述,合理的保证 J.bFv/R Q?
<-`7 Appointment, removal and resignation of auditors )g9)IF 审计人员的的任命、免职和辞职 ~^lH ^J io9y;S"+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion DA+A >5/ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 l~]hGLviJE A~6%,q@^jh Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,zAK3d&hj 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 }zkL[qu; BKE\SWu Engagement letter (
oQ'4,F 约定书(委托书) K/f>f; c Iz6ss(UJ 2. Planning and risk assessment C1X}3bB 规划和风险评估 /*u#Ba<< .mvB99P{< General principles n9]IBIthe 一般原则 |MTpU@`p5 l5FuMk- Plan and perform audits with an attitude of professional skepticism 94~"U5oQ: 持专业的怀疑态度计划和执行审计工作 Zz"I.$$[M zyaW3th Audit risks = inherent risk ×control risk ×detection risk ZB~l2 审计风险=内在风险×控制风险×检查风险 "%{,T RDUT3H6~ Risk-based approach |7svA<<[ 基于风险的办法 FjD,8^SQW Q=d.y&4% Understanding the entity and knowledge of the business |RR"'o_E 了解商业的实质和知识 J"%8:pL B3y?. Assessing the risks of material misstatement and fraud =E&b= 评估材料错报和舞弊的风险 !OPSS P]- siZr@g !L Materiality (level), tolerable error ;M}itM 重要性(级别),可容忍误差 7V~
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Eu P7's8KOoS Analytical procedures -h>Z,-DE6 分析程序 *-?Wcz Of-
C Planning an audit %9t{Z1$ 规划审计工作 @)o0GHNP 8{R&EijC Audit documentation: working papers S4L-/<s[* 审计文件:工作底稿 <KKDu$W|T L<bYRGz The work of others PXV)NC 其他机构的文件 Ba/RO36&c JDkCUN 5 Rely on the work of experts 2ubmsbt$ 依靠专家的工作 Dq?E\ GHv{
Rely on the work of internal audit uc 'p]WhQ 依靠内部审计工作 0z<H(| gh TcB 3. Internal control [-4KY4R 内部控制 8QT<M]N% F7\BF The evaluation of internal control systems Iha[Gu 对内部控制系统的评估 a* D,*C5} zm3-C%:Bw Tests of control {1jpLdCbV^ 控制测试 CK2
B -^yXLa;D Substantive procedures (time, nature, extent) Yg/}ghF\ 实质性程序(时间,性质,程度) tE[
H8 os[ZIHph Transaction cycles: revenue, purchases, inventory, etc. E(_KN[}S 交易周期:收入,采购,库存等。 88
{1mA,v gc##V]OD Gu5~DyT`G 4.Audit evidence y`4{!CEyLW 审计证据 bMsECA& 7!pLK&_ Obtain sufficient, appropriate audit evidence jO=*:
{#x 获取足够、适当的审计证据 !K[/L<
Kv %MN.O-Lc Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \SOeTn+ 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 sm1;MF]/u \^9pW 2v The audit of specific items h}h^L+4 审计的具体项目 w#&z]O9r (_K_`5d;QI Receivables: confirmation q]TqI' o 应收帐款:确认 H8&p<= lkb2?2\+ Inventory: counting, cut-off, confirmation of inventory held by third parties Z ] '> 存货:数量,减值,第三方持有存货的确认 fp{G|.SA OqBC/p
B Payables: supplier statement reconciliation, confirmation X]!D;7^ 应付帐款:供应商的申明一致,确认 )\>r-g$ Yrxk Kw# Bank and cash: bank confirmation 09d9S`cS\ 银行存款和现金:银行的确认 DVh)w}v }~F~hf>s Auditing sampling tw<P)V\h 审计抽样 K\(6rS}N o&z!6"S< 5.Review
n?:2.S.8 复核 TGf;_)El T`\]!>eb Subsequent events Jt]&;0zn2 随后发生的事件 )t%h[0{{ (~&w-w3 26.)U r<F |n`PESf_ .*Vkua Going concern W pN.]x 持续关注 _{$fA6C \0?$wIH? Management representations PO o%^'( 与管理层的交涉沟通 E]1##6Ae 59<hV? Audit finalization and the final review: unadjusted differences b9 uBdo@o 审核定稿和最后审查:未经调整的差异 OPuj|%Wgw 1k[GuG%/K Y5Z!og 6. Reporting ;iU%Kt 报告 j (ygQ4T 学会计论坛bbs.xuekuaiji.com CZ(`|;BC* Appendix ^m%52Tm
h 附录 :Fe_,[FR Audit procedure {x{H$ f 审计程序 Vb!O8xV4;+