1. Assurance engagements and external audit
保证约定和外部审计 Zi fAn wh@;$s"B Materiality, true and fair presentation, reasonable assurance 4c*?9r@ 物质性,真实公平的描述,合理的保证 q}#4bB9 gzthM8A
Appointment, removal and resignation of auditors L}1|R*b 审计人员的的任命、免职和辞职 c_li.]P lXS.,#lp Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion V!F#
e k: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #B3P3\ J]A!>|Ic Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !>{`o/dZ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 I|*w?i* rn7eY Engagement letter [;/ydE= 约定书(委托书) `)5E_E3 ?[}r& f 2. Planning and risk assessment l#_(suo64 规划和风险评估 C$~2F
T
x Gvk)H$ni General principles %EuJ~;x(Mg 一般原则 +pcpb)VL j>(O1z7 Plan and perform audits with an attitude of professional skepticism I5l5fx 持专业的怀疑态度计划和执行审计工作 O9#8%p%
) P".CZyI-i Audit risks = inherent risk ×control risk ×detection risk ab5 a>w6} 审计风险=内在风险×控制风险×检查风险 5J^S-K^r iX]Vkx Risk-based approach X\:;A { 基于风险的办法 EIqe|
a+ $^F
L*w Understanding the entity and knowledge of the business wJs#rkW 了解商业的实质和知识 ,iKL
68 \a+.~_iL| Assessing the risks of material misstatement and fraud SW!lSIk 评估材料错报和舞弊的风险 *
w>dT .tv'` Materiality (level), tolerable error 6ge,2[PU 重要性(级别),可容忍误差 +>b~nK>M e5/f%4YX Analytical procedures o}q>oa b z 分析程序 N8!V%i? ),ur!v Planning an audit lx
IoP 规划审计工作 zq1je2DB 5eP8nn.D Audit documentation: working papers {O ]^8#v^ 审计文件:工作底稿 &\8qN_` V2As 5 The work of others k1l\Rywp 其他机构的文件 ~:`5Y"Av: 3
q1LIM Rely on the work of experts 5L6_W-n{ 依靠专家的工作 N8hiv'3 d??;r: Rely on the work of internal audit 1>I4=mj 依靠内部审计工作 P%VEJ5,]b q~esxp 3. Internal control .dA_
} 内部控制 gD}lDK6N
V
iY -&q' The evaluation of internal control systems e"7<&%
Oq 对内部控制系统的评估 #m
x4pf
{ #0HZ
"n Tests of control BC: d@
控制测试 sIUhk7Cd8 -|K^!G Substantive procedures (time, nature, extent) +,7nsWV 实质性程序(时间,性质,程度) H7{)"P]{f Z3C]n,I Transaction cycles: revenue, purchases, inventory, etc. kYbqb? 交易周期:收入,采购,库存等。 ]ySm|&aU f4%Z~3P |2<y 4.Audit evidence WP5cC@x 审计证据 73Zx`00 <{ZDD]UGs0 Obtain sufficient, appropriate audit evidence sfD@lW3 获取足够、适当的审计证据 0d>|2QV 0m2%ucKw Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !wbO:py[8> 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 2VpKG*!\ dC'8orFG+ The audit of specific items EM2=g9y 审计的具体项目 ` nd/N# Q$Q>pV;uH Receivables: confirmation 6zyxGJ( 应收帐款:确认 %#go9H(K xG_LEk( zD Inventory: counting, cut-off, confirmation of inventory held by third parties >X@4wP7l 存货:数量,减值,第三方持有存货的确认 p!oO}gE O)N$nBnp Payables: supplier statement reconciliation, confirmation _ *l+ze[a 应付帐款:供应商的申明一致,确认 7%j1=V/ ~,^pya Bank and cash: bank confirmation 1k)31GEQw 银行存款和现金:银行的确认 Y0z)5),[U: CMhl* dH Auditing sampling g5&ZXA 审计抽样 v[Mh[CyB I K9plsd* 5.Review
L`2(u!i J 复核 dI(1L~ nyoLrTs{ Subsequent events $~3?nib"j 随后发生的事件 EpW89X 2y"L&3W ;W 3#q: 7|@FN7]5NF po! [Nd&" Going concern &gLXS1O 持续关注 "F[e~S#V* d[F3"b% Management representations 7_9^nDU 与管理层的交涉沟通 qdPmTaak <`
V_H~Z Audit finalization and the final review: unadjusted differences :
uxJGx 审核定稿和最后审查:未经调整的差异 Leu6kPk l5T0x=y9! " k0gZb 6. Reporting #Zg pm"MW 报告 SgWLs
%B 学会计论坛bbs.xuekuaiji.com |4C5;"P c Appendix 6vfut$)[{ 附录 /B
53Z[yL Audit procedure Pk3b#$+E 审计程序 )%JjV(: