1. Assurance engagements and external audit
保证约定和外部审计 }bVWV0Aeim Uaho.(_GP Materiality, true and fair presentation, reasonable assurance N'nqVYTU 物质性,真实公平的描述,合理的保证 }'KVi=qnHb YpT x1c- Appointment, removal and resignation of auditors Tej-mr3P 审计人员的的任命、免职和辞职 ec4jiE ]r{-K63P{! Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Oop;Y^gG} 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .
f V-puE !ACWv*pW Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior F-)lRGw 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 :A,V<Es}I" yVyh'd:Ik Engagement letter _G!lQ)1 约定书(委托书) *JX)q *@q+A1P7@ 2. Planning and risk assessment d))(hk: 规划和风险评估 Hb3+$vJ^ n7"e 79 General principles G"=tQ$ZU 一般原则 d]OoJK9&& _be*B+?2 t Plan and perform audits with an attitude of professional skepticism `MgR/@%hr 持专业的怀疑态度计划和执行审计工作 p1Q[c0NMK iAX\F` Audit risks = inherent risk ×control risk ×detection risk ~a[]4\m; 审计风险=内在风险×控制风险×检查风险 mAFqA /vl
]Oa&U Risk-based approach hv'~S 基于风险的办法 x-0IxWD% ~ySmN}3~' Understanding the entity and knowledge of the business 2sjP": 了解商业的实质和知识 L!3AiAnr fv!l { Assessing the risks of material misstatement and fraud z[DUktZl 评估材料错报和舞弊的风险 ,epKt(vl Sq&*K9:z Materiality (level), tolerable error @.gT&Hq 重要性(级别),可容忍误差 J_s?e#s 0Ng6Xg(QHc Analytical procedures ~F*pV* 分析程序 x\XgQQ]- #D3e\( Planning an audit mD:d,,~ 规划审计工作 K6kPNi ?#xNz=V Audit documentation: working papers v#.FK:u} 审计文件:工作底稿 L`YnrDZK
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The work of others )#MKOsOct 其他机构的文件 ,~FyC_%*
-vI?b# Rely on the work of experts -gh',)R 依靠专家的工作 ]nN']?{7PW =1lKcA[z Rely on the work of internal audit tnbaU%;|J 依靠内部审计工作 j3VM!/ __c:$7B/4U 3. Internal control j4le../N 内部控制 Q{!lLka n<Z;Xh~F The evaluation of internal control systems @QtJ/("&WC 对内部控制系统的评估 EuqmA7s8A 2GcQh]ohc Tests of control "uCx.Q9ef 控制测试 Ly\$?3h C/e`O|G Substantive procedures (time, nature, extent) 3=)/-l 实质性程序(时间,性质,程度) Z;XR%n8 =2bW"gs
I Transaction cycles: revenue, purchases, inventory, etc. US'X9=b_ 交易周期:收入,采购,库存等。 rx'},[b]3 <"/Y`/ Z?[;J
apg 4.Audit evidence &6,GX7]Fo 审计证据 dW<. 2Ua_7 Obtain sufficient, appropriate audit evidence ExI?UGT 获取足够、适当的审计证据 zY(*Xk jgYUS@} Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations wCeSs=[ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务
*D F5sY e>1^i;f The audit of specific items _x z_D12 审计的具体项目 iBxCk^ hT^6Ifm Receivables: confirmation sU4(ed\gI\ 应收帐款:确认 >Fz_]
z ?AyG!F Inventory: counting, cut-off, confirmation of inventory held by third parties W!I"rdo;
V 存货:数量,减值,第三方持有存货的确认 G-Z_pGer^ ):&A\nb Payables: supplier statement reconciliation, confirmation Xgd!i}6Q 应付帐款:供应商的申明一致,确认 XYWGX;.= G?e,Q$ Bank and cash: bank confirmation O~9
%!LAu 银行存款和现金:银行的确认 *f.eyg
# 5)V J Auditing sampling
nq8mz I 审计抽样 t3 *2Z u nWbe=z&y8[ 5.Review
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q:>g =bZ>>-< Subsequent events B!!xu 随后发生的事件 W )q^@6[d jr*A1y
* sBu=@8R]y ;QW6Tgt11 jIZQ/xp8_ Going concern `HgT5} 持续关注 /81Ux@,(e nBaY| Management representations hBz~FB];& 与管理层的交涉沟通 j3P)cz-0/L p{t2pfb Audit finalization and the final review: unadjusted differences TWEmW&Q 审核定稿和最后审查:未经调整的差异 8Y
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报告 k:Uyez 学会计论坛bbs.xuekuaiji.com \UGs_5OT Appendix 4B<D.i ;} 附录 |
3!a= Audit procedure '+Gt+Gq+ 审计程序 :!N 5daK