1. Assurance engagements and external audit
保证约定和外部审计 '5m4kDs hh-a+]
c0 Materiality, true and fair presentation, reasonable assurance L>Y3t1= 物质性,真实公平的描述,合理的保证 2oF1do; S\SYFXUl Appointment, removal and resignation of auditors l;SXR <EU 审计人员的的任命、免职和辞职 bzXeG;c<7
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^B Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <}
p]0iA 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 '~9w<dSB!r r;9 V7C Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior K(uz`(5 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 %Z3B9 TILH[r&Jg Engagement letter y9N6!M|'y 约定书(委托书) #P1U]@ Zq~Rkx 2. Planning and risk assessment S"t\LB*'Ls 规划和风险评估
iR!]&Oh zM(-f|wVI) General principles y`i?Qo3 一般原则 jLA)Y
[h m5o$Dus+?' Plan and perform audits with an attitude of professional skepticism /9A6"Z 持专业的怀疑态度计划和执行审计工作 bzr QQQ s f.z(o Audit risks = inherent risk ×control risk ×detection risk ?iZM.$![ 审计风险=内在风险×控制风险×检查风险 !|l7b2NEz- T/.U Mw Risk-based approach .EReYZO 基于风险的办法 N^M6*,F,J #+N_wIP4 Understanding the entity and knowledge of the business ~Zn|( 了解商业的实质和知识 2q(gWhcj lCgzQZ Assessing the risks of material misstatement and fraud %^d<go^ 评估材料错报和舞弊的风险 9q+W>wt C+t0Zen Materiality (level), tolerable error *8_Dn}u?Jx 重要性(级别),可容忍误差 w59q* 2 zBK"k]rz Analytical procedures 4TI` 分析程序 }d>Xh8:%) A.mFa1lH Planning an audit
^We}i 规划审计工作 ~
MsHV% eso-{W,D Audit documentation: working papers V'gJtF 审计文件:工作底稿 -\USDi( d'&OEGb< The work of others +p`BoF9~ 其他机构的文件 C4qK52'2s Wx8:GBM$2 Rely on the work of experts E=CA Wj\ 依靠专家的工作 -LT!LBnEkf c|(J%@B) Rely on the work of internal audit /CH]'u^j 依靠内部审计工作 op/_:#&' 9Zj3 "v+b 3. Internal control 71>,tq 内部控制 h-|IZ}F7 vQp'bRR The evaluation of internal control systems 3~7!=s\v 对内部控制系统的评估 mr/?w0(C QVJpX;u Tests of control B'Jf&v 控制测试 &ds+9A
ul~6zBKO Substantive procedures (time, nature, extent) b !y 实质性程序(时间,性质,程度) Dn@ZS _f $U.| Transaction cycles: revenue, purchases, inventory, etc. G3`9'-2q@c 交易周期:收入,采购,库存等。 uY(8KW ?hGE[.(eh] NP\mzlI~@ 4.Audit evidence JV@G9PT 审计证据 \+nV~Pi"A N*hV/"joZ Obtain sufficient, appropriate audit evidence %gs?~Xl)] 获取足够、适当的审计证据 ,}]v7DD :*
&c' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations i-w$-2w 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 NiWAJ]Z -)^vO*b 0 The audit of specific items c_S~{a44Ud 审计的具体项目 )XavhS~Ff pDYJLh-C Receivables: confirmation T*SLM"x 应收帐款:确认 W6}>iB M49l2x=]9 Inventory: counting, cut-off, confirmation of inventory held by third parties {J
izCUo_' 存货:数量,减值,第三方持有存货的确认 =cZ24I [T,^l#S1 Payables: supplier statement reconciliation, confirmation |nWEuKHy 应付帐款:供应商的申明一致,确认 M_Ag*?2I \?R#ZxP@ Bank and cash: bank confirmation \/<VJB
uV 银行存款和现金:银行的确认 J9!/C#Fm /hu>MZ(\ Auditing sampling o+}k$i!6 审计抽样 >V?0#f45@ lya},_WCq 5.Review
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@HQI 复核 aQ$sn<-l hHmm(~5gR Subsequent events tm5)x^7 随后发生的事件 \u{4=-C. Lo_+W1+ &K60n6q{aQ zs Q|L
wQ ZSK_Lux> Going concern *!$Z5Im 持续关注 {R-o8N m{=Q88k!@. Management representations iLZY6?_^ 与管理层的交涉沟通 pXl[I; t4#gW$+^?H Audit finalization and the final review: unadjusted differences eGq7+ 审核定稿和最后审查:未经调整的差异 _3@5@1[s L55UeP\ ;10YG6: 6. Reporting 5Y^"&h[
/ 报告 F/BR#J1 学会计论坛bbs.xuekuaiji.com z8ZQL.z%h Appendix j;y~vX b 附录 K2yNIq_ Audit procedure .gDq+~r8O 审计程序 5[SwF&zZ