1. Assurance engagements and external audit
保证约定和外部审计 7!pKlmQ LWT\1# Materiality, true and fair presentation, reasonable assurance nYjrEy)Q 物质性,真实公平的描述,合理的保证 8ROKfPj;z Ze eV- Appointment, removal and resignation of auditors /oHCV0!0
审计人员的的任命、免职和辞职 AtG~!)hG
r!?ga Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion W&*&O,c 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {h7 vJ^ 8YQuq.(>a Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \X:e9~ 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 () _RLA &Mk!qE<:N Engagement letter %7 bd}sJ# 约定书(委托书) *y?HaU wW@e#: 2. Planning and risk assessment UxTLr-db^ 规划和风险评估 FN-/~Su~J
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vE General principles #dWz,e3 一般原则 tF`L]1r> N| DI
k Plan and perform audits with an attitude of professional skepticism THp_ dTD 持专业的怀疑态度计划和执行审计工作 "/aZ*mkjfJ 6:#o0OeBP Audit risks = inherent risk ×control risk ×detection risk A-CU%G9 审计风险=内在风险×控制风险×检查风险 C
e-ru) ]`&_!T Risk-based approach 6(bN*. 基于风险的办法 #:gd9os : mrP48#Y+l Understanding the entity and knowledge of the business _Sr7b#)o 了解商业的实质和知识 yS
W$zA, 1'E=R0`pA Assessing the risks of material misstatement and fraud \%a0Lp{ I 评估材料错报和舞弊的风险 c`!e#w )/$J$'mcxd Materiality (level), tolerable error /grTOf
& 重要性(级别),可容忍误差 yxt"vm;
i<^X z Analytical procedures k4K.
mlIO 分析程序 :2?g_ -qIi.]/f"9 Planning an audit JY,$B-
l 规划审计工作 ,TQec:B @s LN Audit documentation: working papers fs'SCwx 审计文件:工作底稿 Ib# -M;{ 9Y:I)^ek The work of others S;% &X 其他机构的文件 gZ,h95' %;'~TtW5 Rely on the work of experts 6<];}M_{ 依靠专家的工作 e'3V4iU] YhN<vZ}U!~ Rely on the work of internal audit MbRTOH 依靠内部审计工作 V+E8{|
dYL v76Gwu$d 3. Internal control ^^N|:80 内部控制 kW/G=_6 -#|;qFD] The evaluation of internal control systems lmeTW0U@9( 对内部控制系统的评估 {rKC4: hC\
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\y Tests of control
'C'mgEl%L 控制测试 zZ=SAjT QP HOP*QX8C% Substantive procedures (time, nature, extent) )^ah, ;( 实质性程序(时间,性质,程度) EqW~K@ fqgp{(`@> Transaction cycles: revenue, purchases, inventory, etc. MGR:IOTa 交易周期:收入,采购,库存等。 =tOB fRM 9J3fiA_ e|]e\Or> 4.Audit evidence S<0
&V 审计证据
k*$WAOJEW `8!9Fp Obtain sufficient, appropriate audit evidence 2l<2srEK 获取足够、适当的审计证据 TR DQ+Z xb;{<~`71 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ix!xLm9\ 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 Hl$W+e|tj =:]ps<Qx The audit of specific items oYqHl1cs 审计的具体项目 CP7dn
/ }DhqzKl Receivables: confirmation X8)k'h 应收帐款:确认 y :;.r: m!<HZvq?vf Inventory: counting, cut-off, confirmation of inventory held by third parties mku@n;Hl_ 存货:数量,减值,第三方持有存货的确认 xKUL}>8 p'R<yB)V Payables: supplier statement reconciliation, confirmation &hYgu3O 应付帐款:供应商的申明一致,确认 K<>kT4 5XK
Tb Bank and cash: bank confirmation 4aXIRu%#7 银行存款和现金:银行的确认 FNQ<k[#K'~ )~U1sW&t Auditing sampling
2v{WX 审计抽样 "_WN[jm nfEb
u4| 5.Review
<*(Z}p 复核 #V>R#Oh} `2.c=,S{ Subsequent events OC=&
!< 随后发生的事件 RAW;ze*" *vb"mB 0S{23L4C CWdsOS= U=n7R
Pw Going concern :q9! 持续关注 ;(i6 X) :iE b^F} Management representations !Z$d<~Mq q 与管理层的交涉沟通 N~)-\T:ap 9j2t|D4uT Audit finalization and the final review: unadjusted differences @v)Z>xv 审核定稿和最后审查:未经调整的差异 Z[?n{vD7 H*W>v[> &4?&tGi 6. Reporting ~gI%lORqN 报告 bmG`:_ 学会计论坛bbs.xuekuaiji.com (:l6R9'= Appendix V*?cMJ_G 附录 p2STy\CS Audit procedure ~,)jZ-f
w 审计程序 sfXFh