1. Assurance engagements and external audit
保证约定和外部审计 KjMwrMgC r0wAh/J| Materiality, true and fair presentation, reasonable assurance *0
vRVlYf 物质性,真实公平的描述,合理的保证 6"[J[7up *kTj,&x[ Appointment, removal and resignation of auditors .+mP#<mAg 审计人员的的任命、免职和辞职 /U,(u9bq O6vHo3k Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion p-m\0tQ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 l9]nrT1Hy W9{i ~.zo Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 1Q=L/keP 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 &1Y7Ne H?eG5 Engagement letter p(-EtxP 约定书(委托书) s1R#X~d )6B
ySk 2. Planning and risk assessment sOVpDtZ]LR 规划和风险评估 7yJE+o' PdEPDyFk h General principles k%8kt4\wn6 一般原则 <>( v~a] KzX)6|g{" Plan and perform audits with an attitude of professional skepticism belBdxa{" 持专业的怀疑态度计划和执行审计工作 Q@|"xKa
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ltOX@P- Audit risks = inherent risk ×control risk ×detection risk j >`FZKxp 审计风险=内在风险×控制风险×检查风险 7L!}F;yT Q,:h`%V Risk-based approach ;pS+S0U
基于风险的办法 G({5Lj gW cuI&Q?+c} Understanding the entity and knowledge of the business -tx%#(?wH 了解商业的实质和知识 }O+S}Hbwy gV$0J?Pr. Assessing the risks of material misstatement and fraud }8ESp3~e_ 评估材料错报和舞弊的风险 N?8nlrDQ 4=%,0.y
t Materiality (level), tolerable error _dECAk
&b 重要性(级别),可容忍误差 V6+:g=@U-l K47.zu Analytical procedures vXZP> 分析程序 9':Hh' `9k\~D=D~ Planning an audit Hq~
SRc~ 规划审计工作 w11L@t[5W8 gK"(;Jih$ Audit documentation: working papers eL'fJcjw< 审计文件:工作底稿 J*zQ8\f=} @\:@_}Z`_} The work of others `Ba?4_>k 其他机构的文件 VZe'6?# gv&Hu$ca Rely on the work of experts s'd\"WaQV 依靠专家的工作 mwn$ey&QE
_,v>P2) Rely on the work of internal audit fh66Gn, 依靠内部审计工作 .Wi%V" uKTYb#
E7 3. Internal control r[^O 7 内部控制 D><^ 7nr% :o87<)
_F The evaluation of internal control systems -O r\ 对内部控制系统的评估 >)Bv>HM /!.]Y8yEH Tests of control qVO,sKQ{
控制测试 a[,p1}!_ &LG|YvMY6 Substantive procedures (time, nature, extent) >]A#_p 实质性程序(时间,性质,程度) X)=m4\R {iCX?Sb Transaction cycles: revenue, purchases, inventory, etc. 0W_u"UY$c 交易周期:收入,采购,库存等。 D(Q]ddUi' Q
\SSv;3_ ~ 588md : 4.Audit evidence mVN\ 审计证据 m?1r@!/y 0bD\`Jiv, Obtain sufficient, appropriate audit evidence !aJ6Uf%R 获取足够、适当的审计证据 &T ^bv*P ;TK$?hrv*1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations T-iQ!D~ 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 \@T;/Pj{[ bA'N2~., The audit of specific items x8C
* 审计的具体项目
YN7OQqa >wFn|7\)s> Receivables: confirmation 3<[q>7X 应收帐款:确认 Q4Qf/q;U D'^%Q_;u Inventory: counting, cut-off, confirmation of inventory held by third parties b2j~"9 存货:数量,减值,第三方持有存货的确认
m;TekJXm tO D}& Payables: supplier statement reconciliation, confirmation [@3.dd 应付帐款:供应商的申明一致,确认 L)S
V?FBx aWP9i& Bank and cash: bank confirmation glkH??S 银行存款和现金:银行的确认 1=z\,~b r^ ' Auditing sampling Fiw^twz5 审计抽样 h&!$ `)
83aWMmA(1 5.Review
W'Y(@ 复核 dQAF;L "`4M4`' Subsequent events fEtBodA) 随后发生的事件 2^Z"4t4 )(c%QWz I*g[Y= EY
c)v6[ E}#&2n8Y Going concern ZsYY)<n 持续关注 m%.[|sZ3EM d69dC*> Management representations aN6HO 与管理层的交涉沟通 *D`$oK,U ; 3sjTqD Audit finalization and the final review: unadjusted differences 3;!!`R>e 审核定稿和最后审查:未经调整的差异 5)0'$Xxqa0 g@>93j=cZU 6JRFYgI 6. Reporting WY5HmNX3E 报告 S0LaQ<9. 学会计论坛bbs.xuekuaiji.com N0ef5J
JM` Appendix +Z=y/wY 附录 -[h|*G.J Audit procedure }KNBqPo4B 审计程序 LW9F%?e!>