1. Assurance engagements and external audit
保证约定和外部审计 O<v9i4* p%6j2;D
Materiality, true and fair presentation, reasonable assurance Q.G6y,KR 物质性,真实公平的描述,合理的保证 &D 4Ci_6k +#! !
'XP Appointment, removal and resignation of auditors +e%U6&l{ 审计人员的的任命、免职和辞职 s8<)lO<SV. kf<5`8 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?5L.]Isa5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
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dv i@M^9|Gh Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )
Pdl[+a 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 9
6'{ES9D cQMb+ Q2Yw Engagement letter icPg<>TQ 约定书(委托书) 8?rRLM4 *!*J5/b 2. Planning and risk assessment s) vHLf4 T 规划和风险评估 Ih.6"ISK} )} H46 General principles 0UB,EI8 一般原则 %CP:rAd`M. l;dZJ_Ut$ Plan and perform audits with an attitude of professional skepticism I JAWG 持专业的怀疑态度计划和执行审计工作 /WJ*ro]Hd$ Gq/f|43}@O Audit risks = inherent risk ×control risk ×detection risk 5/O;&[l Yy 审计风险=内在风险×控制风险×检查风险
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@'q Risk-based approach =wW3Tr7~ 基于风险的办法 ^{T3lQvt LA.xLU3 Understanding the entity and knowledge of the business |&t 2jD( 了解商业的实质和知识 v
@0lTl_ w8Mi:;6 Assessing the risks of material misstatement and fraud ='0f#>0Q 评估材料错报和舞弊的风险 ,/;mK_6 |QvG;{! Materiality (level), tolerable error YEWHr>&Z 重要性(级别),可容忍误差 0UmK S\P
`!j|Ym Analytical procedures /IS
j0"/$ 分析程序 cia4!-# jy] hP?QG Planning an audit @JWoF^U 规划审计工作 Xp=Y<`dX w`vJE!4B Audit documentation: working papers yVyh'd:Ik 审计文件:工作底稿 "bRg_]\q6 -T4{PM The work of others [UVxtM J 其他机构的文件 ~O)Uz| lGI5 Rely on the work of experts NW`.RGLI< 依靠专家的工作 a<%WFix D@yg)$;z Rely on the work of internal audit Ey77]\ 依靠内部审计工作 .-;K$'YG 5O
Ob( 3. Internal control p1Q[c0NMK 内部控制 0}Y
R= %:n1S]Vr The evaluation of internal control systems v2dCkn / 对内部控制系统的评估
8=!M0i 0KyujU?sF Tests of control kSH3)CC P 控制测试 3,bA&c3 J<Wz
3}w6 Substantive procedures (time, nature, extent) 8x
jJ 实质性程序(时间,性质,程度) fv!l { z[DUktZl Transaction cycles: revenue, purchases, inventory, etc. PXcpROg5
6 交易周期:收入,采购,库存等。 w|x=^ >eg&
i(C+ J_s?e#s 4.Audit evidence "aN<3b 审计证据 XnQd(B`M O`O{n_o^u Obtain sufficient, appropriate audit evidence OE-$P 获取足够、适当的审计证据 GV1\8OG7
+(5 H$O{h Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @5H1Ni5/o@ 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 Z&=K+P p#O#MN* The audit of specific items pr\yc 审计的具体项目 y6'Fi(2yw hA?j"y0? Receivables: confirmation =YBwO. !% 应收帐款:确认 V-CPq Z9ciS";L Inventory: counting, cut-off, confirmation of inventory held by third parties EA2BN} 存货:数量,减值,第三方持有存货的确认 g# :|Mjgh Z~
8Xp Payables: supplier statement reconciliation, confirmation ;h_"5/# 应付帐款:供应商的申明一致,确认 9Ps:]Kp!vN TH/!z,(> Bank and cash: bank confirmation MQ2gzKw> 银行存款和现金:银行的确认 qFW-
~T *}3e'0` Auditing sampling 0\wMlV`F 审计抽样 it\{#rb=4 ]y$D@/L@ 5.Review
V;?_l?_ 复核 &Z5$
5,[ (o{-1Dg) Subsequent events {$>*~.Wu 随后发生的事件 3mZX@h@ n.67f E8=.TM]L '/SMqmi pq*b"Jku1 Going concern \P!v9LX( 持续关注 N{iBVl *-Y77p7u Management representations OnF+ 与管理层的交涉沟通 @.T' |]DZc/ Audit finalization and the final review: unadjusted differences {O#=%o[ 审核定稿和最后审查:未经调整的差异 A) p}AEBc jfl7L
"2 I1kx3CwJ{P 6. Reporting -hL8z$} 报告 SS
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siY Audit procedure 8;p6~&).C~ 审计程序 G?e,Q$