1. Assurance engagements and external audit
保证约定和外部审计 cXOb= ou&
7v<)x4 Materiality, true and fair presentation, reasonable assurance &\r_g!Mh 物质性,真实公平的描述,合理的保证 iJu$&
u j7Lw(AJ Appointment, removal and resignation of auditors @ j4~`~8 审计人员的的任命、免职和辞职 F8Z6Ss|v3 W}oAgUd Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion rMUQh~a/ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 NslaG W
3i X;-Z Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4\8k~# 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 K<Y-/t 9D mQ Engagement letter ( KG>lTdN 约定书(委托书) gC S%J40r JE+{Vx} 2. Planning and risk assessment L_7-y92<W 规划和风险评估 j,JGs[A V|dKKb[Lve General principles `L}Irt} 一般原则 P!2[#TL0 @AkD-}^[ Plan and perform audits with an attitude of professional skepticism 1Xu^pc 持专业的怀疑态度计划和执行审计工作 [ 5kaF" !.k Audit risks = inherent risk ×control risk ×detection risk [mk!]
r 审计风险=内在风险×控制风险×检查风险 >@d=\Kyu %!1:BQ,p,i Risk-based approach :j,e0#+sA 基于风险的办法 zc-.W2"Hu MA:8gD Understanding the entity and knowledge of the business enJE#4Z5&s 了解商业的实质和知识 ^Q4m1?
40 wXsA-H/` Assessing the risks of material misstatement and fraud #S4{, 评估材料错报和舞弊的风险 w_i$/`i+ -xf=dzm) Materiality (level), tolerable error N~ XzgI 重要性(级别),可容忍误差 Nl1v*9_x C'}8 Analytical procedures f
XYg % 分析程序 dKyX70Zy9 }3!.e Planning an audit b9([)8 规划审计工作 u37@9 b-+iL Audit documentation: working papers +x0-hRD 审计文件:工作底稿 k^.9;FmQ x_\e&"x The work of others R('44v5JQp 其他机构的文件 '%RYo# C@L:m1fz Rely on the work of experts kqA`d 依靠专家的工作 HtIM8z#/ t
<#Yr%a Rely on the work of internal audit xFS`#1 依靠内部审计工作 Y0U<l1(| ?ei7jM", 3. Internal control kf$0}T` 内部控制 M(S:&GOU mi3 yiR The evaluation of internal control systems |k> _
jO 对内部控制系统的评估 nQvv'%v0 c X553& Tests of control i3>7R'q> 控制测试 VHB5
>kK Substantive procedures (time, nature, extent) hM(|d@)
实质性程序(时间,性质,程度) @QMMtfeLj mg*[,_3q33 Transaction cycles: revenue, purchases, inventory, etc. \ey3i((L 交易周期:收入,采购,库存等。 Uw][ U U)+Yh UMw1&"0: 4.Audit evidence ;
eq^m,oz 审计证据 hHdH#-O:4" qV.*sdS> Obtain sufficient, appropriate audit evidence i}+K;,Da:8 获取足够、适当的审计证据 a!P?RbW k|nv[xY0 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations m
Fwx},dl 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 }ruBbeQ L*1C2EL/q The audit of specific items =\?KC)F*e 审计的具体项目 Y:/z)"u,C &aaXw?/zr Receivables: confirmation J(VJMS;_ 应收帐款:确认 Y+syc dq Q'&oSPXSDd Inventory: counting, cut-off, confirmation of inventory held by third parties /A4zR 存货:数量,减值,第三方持有存货的确认 Id(L}i(X 5EIh5Y EU> Payables: supplier statement reconciliation, confirmation \L(~50{( 应付帐款:供应商的申明一致,确认 [&y{z-D> 1pVagLlb:7 Bank and cash: bank confirmation :e`;["(, 银行存款和现金:银行的确认 P|_>M SO1' [ K;3Qf) Auditing sampling J"L+`i 审计抽样 (u+3{Eb ^i2W=A'P 5.Review
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Q|E 复核 g>A*kY aRdzXq#x Subsequent events &aqF||v%) 随后发生的事件 )'KkO$^& 0~Z>}( iF?4G^ J1T_wA_ L]3 V)`} Going concern |?hNl2m 持续关注 $+!/=8R) d:.S]OI0 Management representations (;;%B = 与管理层的交涉沟通 R$IxR=hMx Cb5;l~}L Audit finalization and the final review: unadjusted differences A'HFpsa 审核定稿和最后审查:未经调整的差异 JwL}|o6 \wEHYz Z1
%"w*U 6. Reporting :a
@_GIC 报告 z'Atw"kA 学会计论坛bbs.xuekuaiji.com eme7y Appendix Kur3Gf X 附录 4t]ccqX*{ Audit procedure mN?y\GB 审计程序 vg[A/$gLM