1. Assurance engagements and external audit
保证约定和外部审计 4j i#Q N "
eK9> Materiality, true and fair presentation, reasonable assurance F^TOLwix 物质性,真实公平的描述,合理的保证 P>x88M KK-+vq Appointment, removal and resignation of auditors YxA nh 审计人员的的任命、免职和辞职 P/]8+_K FgPmQ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?9 `T_, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |Q?$n3-f" miCY?=N` Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior XoMgbDC 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 qPhVc9D# U^-J_yq Engagement letter f)Z'#[A*t7 约定书(委托书) %VXIiu[ {c&9}u$e 2. Planning and risk assessment +s [_
4 规划和风险评估 HDu|KW$o1 =
Q|s[F General principles +OB&PE 一般原则 v yP_qG 4L,&a+) Plan and perform audits with an attitude of professional skepticism F1`mq2^@ 持专业的怀疑态度计划和执行审计工作 =aehhs> K:pG<oV|} Audit risks = inherent risk ×control risk ×detection risk 6skd>v UU 审计风险=内在风险×控制风险×检查风险 >4#\ U! otP2qAI Risk-based approach o
i~,}E_ 基于风险的办法 R/^;,. J=n^&y Understanding the entity and knowledge of the business T16B2|C"Y 了解商业的实质和知识 91#n Aj% ?C
6` Assessing the risks of material misstatement and fraud h 'is#X 6: 评估材料错报和舞弊的风险 ;{n*F=%uC }yCgd 5+_ Materiality (level), tolerable error `]Vn[^?D 重要性(级别),可容忍误差 Uf$IH!5;Z Io
_7 Analytical procedures m :]F&s 分析程序 (Pt*|@i2c
uQWd`7 Planning an audit 2L 1Azx 规划审计工作 ):Ekf2 3v<9 Z9O Audit documentation: working papers ,z0E2 审计文件:工作底稿 ['0^gN$:e
'FN3r The work of others +Pn`AV1 其他机构的文件 Z,b^f
Vw HL!" U(_ Rely on the work of experts )#Y:Bj7H@2 依靠专家的工作 9Mv4=k^7|4
lx~mn~;x Rely on the work of internal audit )/tdiRpn 依靠内部审计工作 9p"';*{= An
!i 3. Internal control lHPhZ(Z
内部控制 sM%.=~AN F=kiYa} The evaluation of internal control systems KhbbGdmfS$ 对内部控制系统的评估 zPb"6%1B jTY{MY Jh Tests of control QOF'SEq"k 控制测试 2{#=Ygb0 u+8?'ZT, Substantive procedures (time, nature, extent) 5{8,+
Z 实质性程序(时间,性质,程度) W{;LI
WsZ 5wMEp" YHE Transaction cycles: revenue, purchases, inventory, etc. XpOQBXbt 交易周期:收入,采购,库存等。 N;e*eMFE %!)Dk< rHgrCMW 4.Audit evidence K+c>C
j}H 审计证据 oRCD8b? z[_G
g8e Obtain sufficient, appropriate audit evidence F?TmOa0 获取足够、适当的审计证据 cNqw(\rr v_@!u` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \[x4 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 '
9 u\G\KASUK% The audit of specific items Z7R+'OC 审计的具体项目 93#wU}) %bUpVyi!( Receivables: confirmation GEi^3UD 应收帐款:确认 T?FR@.
Rm BLhuYuON Inventory: counting, cut-off, confirmation of inventory held by third parties rhvsd2zi 存货:数量,减值,第三方持有存货的确认 sFxciCpN -^7n+
QX Payables: supplier statement reconciliation, confirmation
/=7[Q 应付帐款:供应商的申明一致,确认 _qqJ>E<0 _Msaub!N Bank and cash: bank confirmation x;*KRO 银行存款和现金:银行的确认 jDc5p3D&[] |4a#O8d Auditing sampling ub]
w"N 审计抽样 I^6zUVH ^KMZB 5.Review
OC[(Eq 复核 I*K~GXWs# !xK`:[B Subsequent events VIxcyp0X 随后发生的事件 g @lAk%V4 4%k_c79> "$BWP +P <Lo I AHR[i%3W Going concern w~g)Dz2G 持续关注
`#lNur\x R#Bdfmldq Management representations ABp/uJI) 与管理层的交涉沟通 Io&F0~Z;;( oa|nQ`[ Audit finalization and the final review: unadjusted differences b
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)G 审核定稿和最后审查:未经调整的差异 [nlW}1)46 aNCIh@m~ R{hKl#j;> 6. Reporting l8hOr yB& 报告 Hd)4_
uBt 学会计论坛bbs.xuekuaiji.com 8+1tys Appendix OPwj*b:-m 附录 Ui7S8c#tH Audit procedure 7m=tu?@ 审计程序 /wL}
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