1. Assurance engagements and external audit
保证约定和外部审计 )HzITsFZKT [#Nx>RY Materiality, true and fair presentation, reasonable assurance ,$6MM6W;-F 物质性,真实公平的描述,合理的保证 *v:,rh ,a]~hNR
*X Appointment, removal and resignation of auditors G%p!os\> 审计人员的的任命、免职和辞职 (;2J(GZ:$U kXZV%mnT7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion LHHDt<+B 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E?m#S 1&@wb'MBs. Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior O 44IH`SI 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 qs
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=q:4_L Engagement letter $MJDB 约定书(委托书) @Pb 1QLiz k,N
U,^ & 2. Planning and risk assessment XM@-Y&c$A 规划和风险评估 yz2oS|0 ' qT<qu(V: General principles 3 ?|; on 一般原则 2`FsG/o\T~ ,Y\4xg*` Plan and perform audits with an attitude of professional skepticism -{:LxE 持专业的怀疑态度计划和执行审计工作 cdtzf:#q 6dS1\Y Audit risks = inherent risk ×control risk ×detection risk t!=~5YgKs 审计风险=内在风险×控制风险×检查风险 %*Z2Gef?H PcSoG\-G< Risk-based approach w7t"&=pF7 基于风险的办法 ?9r,Y;,H ux79"5qb Understanding the entity and knowledge of the business G4exk5 了解商业的实质和知识 g*AD$": Zz)oMw Assessing the risks of material misstatement and fraud f/[?5M[ 评估材料错报和舞弊的风险 ^SSO
h# 7si*%><X Materiality (level), tolerable error Uo[5V|>X6 重要性(级别),可容忍误差 -TU{r_!Z(
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MB Analytical procedures /qhm9~4e3 分析程序 hPXVPLm7I O->(9k
< Planning an audit Z=t#*"J 规划审计工作 |3T|F3uEX
::72~'tw Audit documentation: working papers komxot[[
审计文件:工作底稿 ;pNbKf: 9Or4`JOO The work of others \PMKmJX0O 其他机构的文件 Y %D*O $?A Uk Rely on the work of experts wR<QeH'V 依靠专家的工作 O<d?'{ ZR q}g: Rely on the work of internal audit s)DNLx
依靠内部审计工作 BM$tywC w4MMo 3. Internal control 10I`AjF0 内部控制 ?eVuz x ,;e-37^0l The evaluation of internal control systems er7/BE& 对内部控制系统的评估 yJ`1},^ 4k2c mM$ Tests of control K#C56k q& 控制测试 H-
qP>: ![hhPYmV Substantive procedures (time, nature, extent) [#rdfN'?U
实质性程序(时间,性质,程度) b=
ec?n #7 GH+FZ (F Transaction cycles: revenue, purchases, inventory, etc. L\?g/l+k 交易周期:收入,采购,库存等。 b%jG?HSu $HCAC4 DHNii_w4v 4.Audit evidence jc~*#\N 审计证据 C\>Mt y~ 4nF Obtain sufficient, appropriate audit evidence R qjDMN: 获取足够、适当的审计证据 )I-?zyL I
3,e)Z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Q2pboZ86 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 QDT{Xg*I #\S$$gP The audit of specific items {,C8}8a W 审计的具体项目 nMdN$E u.4vp]eU Receivables: confirmation KY34 'Di 应收帐款:确认
s!fY^3 Odjd`DD1 Inventory: counting, cut-off, confirmation of inventory held by third parties KPe.AK,8 存货:数量,减值,第三方持有存货的确认 /(pD^D x|i3e&D Payables: supplier statement reconciliation, confirmation xI\s9_"Qy 应付帐款:供应商的申明一致,确认 -/2$P X*yp=qI Bank and cash: bank confirmation =RE_Urt: 银行存款和现金:银行的确认 o@` E.4
C2|2XL'l(C Auditing sampling 8=o5;]Cg 审计抽样 &vvx" m+^;\DFJ, 5.Review
18tQWI$ 复核 T9<nD"=: 2m_M9e\ Subsequent events ~dr1Qi#j? 随后发生的事件 .%b_3s". =&/a\
z! sP8&p*TJF GaqG8%. v]SE?xF{U Going concern >^GCSPe 持续关注 s1$#G!' yB{o_1tc Management representations
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j{pz 与管理层的交涉沟通 "?&bh@P& 9v,8
OK) Audit finalization and the final review: unadjusted differences {u6fa>R&$ 审核定稿和最后审查:未经调整的差异 xt0j9{p CuO*>g^K[ =\7p0cq&* 6. Reporting CWsv#XOg] 报告 _W@Fk)E6N 学会计论坛bbs.xuekuaiji.com :bDn.`KG# Appendix i*w-Q= 附录 w}q@VVB% Audit procedure U`_vF~el~ 审计程序 Xq!tXJ)