1. Assurance engagements and external audit
保证约定和外部审计 C))x#P36 { )g
$ Materiality, true and fair presentation, reasonable assurance 0u) m9eg 物质性,真实公平的描述,合理的保证 OLS/
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z !i>d04u`% Appointment, removal and resignation of auditors AZ.$g?3w 审计人员的的任命、免职和辞职 2A=q{7s
P,J+'.@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <N{wFvF 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
CK+t6Gp rnyXMt.q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *^oL$_Y 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 zC,c9b nEt{ltsS0 Engagement letter "wy2u~ 约定书(委托书) ~ &<Ls 9Iu"DOxX% 2. Planning and risk assessment 6Ki!j< 规划和风险评估 ?}e^-//*i \
)WS^KR% General principles p'`?CJq8 一般原则 {E[t(Ig ,njlKkFw^Z Plan and perform audits with an attitude of professional skepticism Y&<]:) 持专业的怀疑态度计划和执行审计工作
NDUH10Y:[ D7r&z? Audit risks = inherent risk ×control risk ×detection risk ^H0#2hFa 审计风险=内在风险×控制风险×检查风险 9:E: 3%% q|{z9V< Risk-based approach /\{emE\] 基于风险的办法 @O`T|7v &\=Tm~ Understanding the entity and knowledge of the business fK^W6)uuV 了解商业的实质和知识 P;`Awp? j{j5TvsrY Assessing the risks of material misstatement and fraud efNscgi 评估材料错报和舞弊的风险 b
vOnS0,y 5Gs>rq" # Materiality (level), tolerable error D;&\) 重要性(级别),可容忍误差 Ld
0*)rI# I7wR[&L885 Analytical procedures IH&0>a 分析程序 k;B[wEW@ j1;<3)%0 Planning an audit hFo29oN 规划审计工作 mW$Oi++'d 7},oY""8 Audit documentation: working papers &) 64:l& 审计文件:工作底稿 182g6/, * RyU*au The work of others "=w:LRw 其他机构的文件 )m#Y^ nG";?TT Rely on the work of experts Q6HghG 依靠专家的工作 #UE}JR3g ;mYZ@g%e Rely on the work of internal audit h
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V 依靠内部审计工作 5E]iv^q% 74ho= 3. Internal control aAbA)'G 内部控制 otdRz<C \FUMfo^ The evaluation of internal control systems et/:vLl13 对内部控制系统的评估 9%Tqk"x? BT&R:_: Tests of control ?=LT
^Zp` 控制测试 z#Fel/L`O H~TuQ Substantive procedures (time, nature, extent) *;)O'| 实质性程序(时间,性质,程度) 'pT13RFD c:e3hJ Transaction cycles: revenue, purchases, inventory, etc. 0%Le*C'yk 交易周期:收入,采购,库存等。 zrqI^i"c Qu1&$oO !uoT8BBAk 4.Audit evidence HE35QH@/` 审计证据 %W8iC%~ B$6KI Obtain sufficient, appropriate audit evidence '#yqw% 获取足够、适当的审计证据 z"T+J?V/ m 94PFD@N Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <5D4h! 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 n807?FORB ~&<t++ g
The audit of specific items n?nzm "g 审计的具体项目 6}m `_d? yuy\T(7BN Receivables: confirmation .;Mb4"
7= 应收帐款:确认 ]E-3/r$_cO g5y`XFY Inventory: counting, cut-off, confirmation of inventory held by third parties >SLQW 存货:数量,减值,第三方持有存货的确认 Ufl\
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d\b Payables: supplier statement reconciliation, confirmation {f\wIZ-K A 应付帐款:供应商的申明一致,确认 #2s}s<Sc; mW4Cc1* Bank and cash: bank confirmation u4IK7[= 银行存款和现金:银行的确认 "5L?RkFi\ z]r'8Jc Auditing sampling jhf#
gdz% 审计抽样 1&! i:F# 6i-G{)=l 5.Review
0uIY6e0E 复核 )2RRa^=& McN[ Subsequent events 1$eoW/8. 随后发生的事件 I]`RvT QK?V^E XrM+DQ; [:.wCG5
t1YB Going concern `@
YV 持续关注 Ij7P-5=< {h|<qfH Management representations }< H> 9iJ: 与管理层的交涉沟通 SFRP
?s z`IW[N7Z Audit finalization and the final review: unadjusted differences >U,&V%y 审核定稿和最后审查:未经调整的差异 ed`"xm L&DjNu`!9 a51e~mg Z` 6. Reporting 2L1y4nnbwo 报告 ns%gb!FBJX 学会计论坛bbs.xuekuaiji.com ;O%
H]oN Appendix _]OY[&R 附录 }ofb]_C, Audit procedure )`rD]0ua; 审计程序 F|eWHw?t