1. Assurance engagements and external audit
保证约定和外部审计 in-C/m# U__(;
/1; Materiality, true and fair presentation, reasonable assurance q
o 1lj"P 物质性,真实公平的描述,合理的保证 _:`!DIz~9} 28andfl Appointment, removal and resignation of auditors *[+)7 审计人员的的任命、免职和辞职 %7hB&[ 5 CHJ>{b`O Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (08I 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 PX(pX> <3okiV=ox Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =gh`JN6 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 &~e
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Engagement letter r\`+R" 约定书(委托书) 1w(JEqY3h: Cx_Q :6T 2. Planning and risk assessment wJ<Oo@snm 规划和风险评估 vhuw&.\ [&?8,Q(
General principles } MbH3ufC 一般原则 fV:4#j MZJ]Dwt] Plan and perform audits with an attitude of professional skepticism 8qEK+yi, 持专业的怀疑态度计划和执行审计工作 cLY c6 A'&n5)tb Audit risks = inherent risk ×control risk ×detection risk
9Z5D\yv?H 审计风险=内在风险×控制风险×检查风险 x35cW7R}T_ #-% A[7Cdp Risk-based approach %ir:ASk 基于风险的办法
Ez~'^s@ 6$fYt&1 Understanding the entity and knowledge of the business I zbU)ud 了解商业的实质和知识
!R-z% <"D=6jqZ Assessing the risks of material misstatement and fraud G rmzkNlN 评估材料错报和舞弊的风险 6]zd.W YW@#91. Materiality (level), tolerable error 3bZIYF2@ 重要性(级别),可容忍误差 :,b
iyJt so$(_W3E, Analytical procedures *+'2?* 分析程序 "P-lSF?T qn1255fB Planning an audit *'Y@3vKE 规划审计工作 %ek'~ sVk$x:k1M Audit documentation: working papers ,j:|w+l 审计文件:工作底稿 p!O(Y6QM [[d(jV=* The work of others |tR
OL9b 其他机构的文件 Z+j\a5d?, e!Y0-=?nf# Rely on the work of experts -Y
Bd, k3 依靠专家的工作 gBh;=vOD )*; zW!H Rely on the work of internal audit .h&k jD 依靠内部审计工作 yme^b
;a 0;4t&v7 3. Internal control #_Z$2L"U 内部控制 >>aq,pH ~8"8w(CG*I The evaluation of internal control systems ac kqH+' 对内部控制系统的评估 "H-" <<=WY_m} Tests of control pj4!:{.; 控制测试 XU/QA
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D}emd Substantive procedures (time, nature, extent) p ~noM/*2r 实质性程序(时间,性质,程度) 6 3`{.yZ*z
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q Transaction cycles: revenue, purchases, inventory, etc. >#Q\
DsDS 交易周期:收入,采购,库存等。 2C{H$
A,pW .q&'&~!_ uVzFsgBp 4.Audit evidence <E\$3Ym9 审计证据 V[-jD8='3 (b'B%rFO Obtain sufficient, appropriate audit evidence [,2|Flf
e 获取足够、适当的审计证据 $zB[B;-!$ S=_vv)6+4 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations .9md~j:o^s 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 xss`Y,5? l;
y7]DO The audit of specific items s"Pf+aTW 审计的具体项目 Z2im@c67{
Dfq(Iv Receivables: confirmation >``MR%E:< 应收帐款:确认 Fu&EhGm6 v1a
6?- Inventory: counting, cut-off, confirmation of inventory held by third parties
~"UV]Udn 存货:数量,减值,第三方持有存货的确认 &WNf
M+ }%Bl>M Payables: supplier statement reconciliation, confirmation P!"&%d 应付帐款:供应商的申明一致,确认 .U T@p 4C}bJzZ Bank and cash: bank confirmation sdQkT# %y 银行存款和现金:银行的确认 /-bO!RTwf @6l%,N<fou Auditing sampling %W@v2 审计抽样 pABs!A`N 5/po2V9) 5.Review
L%>n>w 复核 [s&$l G! TLoz)&
@ Subsequent events >yY'7Ey 随后发生的事件 :n /@z4# a{{g<<H [oF|s-"9! KiJT!moB 1Bpv"67 Going concern 5Ri
6Z#qm 持续关注 =0;^(/1Mc `'V4PUe Management representations qhT@;W/X 与管理层的交涉沟通 Zh_|m#) #>j.$2G> Audit finalization and the final review: unadjusted differences 6;|n]m\Vd 审核定稿和最后审查:未经调整的差异 6M13f@v
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QE! 6. Reporting J/}:x;Y 报告 /="~gq@ 学会计论坛bbs.xuekuaiji.com E*jP8 7g Appendix |g==" 附录 `[C!L *#, Audit procedure c+2FC@q{l 审计程序 H@ t'~ZO