1. Assurance engagements and external audit
保证约定和外部审计 ^273l(CZ1 5mI?pfm Materiality, true and fair presentation, reasonable assurance j7@!J7S 物质性,真实公平的描述,合理的保证 cs K>iN 7<EJo$-j Appointment, removal and resignation of auditors @Pxw hlxa 审计人员的的任命、免职和辞职 :v#k&Uh3y $Hp.{jw Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <TI3@9\qXE 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Az
U|p E x_L!9>! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior C!!mOAhJ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 T$H2'tK| T@(6hEmP, Engagement letter cwu$TP A> 约定书(委托书) KU+( YF$1 @<vF]\Ce 2. Planning and risk assessment =a?a@+ 规划和风险评估 `Uzs+k-] nHSTeFI? General principles 'Z\{D*=V8 一般原则 uyL72($ .=Pm>o/, Plan and perform audits with an attitude of professional skepticism ;e&! 持专业的怀疑态度计划和执行审计工作 myD{sE2A NmjzD
N Audit risks = inherent risk ×control risk ×detection risk azvDvEWCQZ 审计风险=内在风险×控制风险×检查风险 ]|,vCKju +``>,O6 Risk-based approach xttYn]T 基于风险的办法 XK1fHfCEa PPN q:, Understanding the entity and knowledge of the business f4R1$(< 了解商业的实质和知识 [FB&4>V/ N%O[ Assessing the risks of material misstatement and fraud 2[.5o z` 评估材料错报和舞弊的风险 rW[SU: !loO%3_) Materiality (level), tolerable error e:qo_eSC^- 重要性(级别),可容忍误差 BApa
^j\? ,MRvuw0P Analytical procedures %njOX#.w 分析程序 ll_}& a0G =]T|h Planning an audit =h(7rU"Yz 规划审计工作 #De(*&y2 Cq gJ
Audit documentation: working papers pNuqT* 审计文件:工作底稿 Wt(Kd5k0'2 .
/Y&\< The work of others H]BAW *} 其他机构的文件 ?F1wh2oq U%L
-NMe Rely on the work of experts ,`<]>;s 依靠专家的工作 p[u4, XHy? Rely on the work of internal audit Ga.0Io&}C 依靠内部审计工作 7 xUE,)? j13riI3A 3. Internal control M
]1; 内部控制 dnix:'D1 ,pn)> The evaluation of internal control systems L+73aN 对内部控制系统的评估 ):S!Nl 1f<RyAE?5 Tests of control >ZX|4U[$P 控制测试 691G15 .`Sw,XL5 Substantive procedures (time, nature, extent) Ym'7vW#~ 实质性程序(时间,性质,程度) J8J!#j. :v_w!+,/ Transaction cycles: revenue, purchases, inventory, etc. ZlrhC= 0 交易周期:收入,采购,库存等。 mdaY
YD=c% q4)Ey G,B?&gFX 4.Audit evidence V(r`.
75 审计证据 r( M[8@Nz cg{Gc]'1# Obtain sufficient, appropriate audit evidence VxkEe z'| 获取足够、适当的审计证据 \ p3v#0R{ fL2^\dB; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations bTiBmS 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 5\&]J7( SAy{YOLtl The audit of specific items W]zwghxH 审计的具体项目 )L >Q;' !x8kB
Di, Receivables: confirmation YIO.yN"0 应收帐款:确认 ^@K
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Inventory: counting, cut-off, confirmation of inventory held by third parties pUGN!3 存货:数量,减值,第三方持有存货的确认 (V!0'9c G~(&3
Payables: supplier statement reconciliation, confirmation =D5wqCT(Q 应付帐款:供应商的申明一致,确认 lM$t!2pRB <W2ZoqaV Bank and cash: bank confirmation 9ZhDZ~)p, 银行存款和现金:银行的确认 Tv1]v. $C$ub&D
~" Auditing sampling a>w~FUm* 审计抽样
jC4O` ]=|P<F 5.Review
\qB6TiB/ 复核 n_}aZB3;U &*A:[b\ Subsequent events >
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随后发生的事件 i\ "{#
JL``iA hVkO%]? d+e0;!s~O >9MS"t Going concern pr/'J!{^ 持续关注 g8'~e{=( Zt_r9xs> Management representations G1/Gq.< 与管理层的交涉沟通 ,WGc7NN` DL1
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`d Audit finalization and the final review: unadjusted differences 6#vI;d[^ 审核定稿和最后审查:未经调整的差异 A$:|Qd7F1 ##GY<\",; a5 bPEJ=I 6. Reporting 'B,KFA< 报告 _N@(Y : 学会计论坛bbs.xuekuaiji.com 3e *-\TP- Appendix mqw 84u 附录 >uHb
^ Audit procedure 7gr^z)${J 审计程序 R(`]n!V2