1. Assurance engagements and external audit
保证约定和外部审计 |5oKq'(b =bs.2aN&^ Materiality, true and fair presentation, reasonable assurance &YT_#M 物质性,真实公平的描述,合理的保证 My]+?.Ru [2GXAvXsT Appointment, removal and resignation of auditors -yX.Jv 审计人员的的任命、免职和辞职
>]Mq)V9 .9T.3yQ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion o &BPG@n 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 CS~=Z>6EjA c;c:Ea5 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior l `fW{lh 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 TK;\_yN m>]>$=% Engagement letter -Wl)Lez@ 约定书(委托书) u^`eKak"l $.oOG"u0] 2. Planning and risk assessment
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Dv.I 规划和风险评估 *'Z-OY<V >Hdjsu5{N General principles 9 '2= 一般原则 tO?21?AD D a`7%A H) Plan and perform audits with an attitude of professional skepticism #V<`U:. 持专业的怀疑态度计划和执行审计工作 HA$Y1} ' 2>l Audit risks = inherent risk ×control risk ×detection risk wENzl
XeOP 审计风险=内在风险×控制风险×检查风险 $z= 0[%L EKcC+g Risk-based approach ~_ *H)| 基于风险的办法 sS
C?io )r ULT$;i@ Understanding the entity and knowledge of the business ^[ET&" 了解商业的实质和知识 .|
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%)pP[[h Assessing the risks of material misstatement and fraud riID,aut 评估材料错报和舞弊的风险 'b8R#R\P j.
_G7z/LJ Materiality (level), tolerable error ?K0U3V$s 重要性(级别),可容忍误差 q#;BhP
c ?#?e(mpo Analytical procedures '4$lL6ly> 分析程序 {5SfE$r SV&kWbS Planning an audit P?uf?{ 规划审计工作 smV!y8& %>i@F=O2< Audit documentation: working papers "c
wR^DoD& 审计文件:工作底稿 "hW(S /4yOs@# The work of others y
$:yz; 其他机构的文件 *]5z^>
q;7 d;{y`4p)s Rely on the work of experts Hfke 依靠专家的工作 QO@6V
Y@ FS8S68 Rely on the work of internal audit &(g|="T 依靠内部审计工作 d5Qd' |Td_S|:d 3. Internal control dPHw3^
J0j 内部控制 RYt6=R+f Yr+d1( The evaluation of internal control systems \4aKLr 对内部控制系统的评估 r]9 e^ &RWM<6JP Tests of control eO'xkm 控制测试 d4J<, i (0hvV>' Substantive procedures (time, nature, extent) 2\5cjdy 实质性程序(时间,性质,程度)
Ss 2$n q8/ihA6: Transaction cycles: revenue, purchases, inventory, etc. >&1um5K 交易周期:收入,采购,库存等。 >{QdMn H-Pq!9[DB ^T{8uJ'kn 4.Audit evidence b{BaQ>.(` 审计证据 /tP7uVL
R Y[?`\c| Obtain sufficient, appropriate audit evidence \BUqDd! 获取足够、适当的审计证据 [%jxf\9jJ_ W<Z$YWr Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 847 R
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 <Pio Q>~ O4E(R?wd The audit of specific items awFhz 6 审计的具体项目 =5Wp&SM6 jXWNHIl)@ Receivables: confirmation _jmkl
B 应收帐款:确认 VJg,~lQN#t PPj[;(A Inventory: counting, cut-off, confirmation of inventory held by third parties *0~M 存货:数量,减值,第三方持有存货的确认 g#qNHR gfm;xT/y Payables: supplier statement reconciliation, confirmation V!xwb:J 应付帐款:供应商的申明一致,确认 <5I1 DF[ U{}!y3[wK Bank and cash: bank confirmation Xem5@
(u 银行存款和现金:银行的确认 6JH56 ]n5"Z,K Auditing sampling /[iG5~G 审计抽样 J\{$ot )v1CC.. 5.Review
b_=8!Q.: 复核 $/paEn" GRIa8> Subsequent events ^dfx~C 随后发生的事件 1ef'7a7e8 7 2,"Cj -\Z `z}D W' ep6O 13
a(FG Going concern HIGNRm 持续关注 q^*6C[G B k"
YHsn Management representations j#VIHCz
lr 与管理层的交涉沟通 .*!#98pT g~!$i`_b Audit finalization and the final review: unadjusted differences $O9Xx 审核定稿和最后审查:未经调整的差异 VNj@5s 8;#AO8+U7) hwVAXsF~ 6. Reporting CZ3].DA|z 报告 -CD\+d " 学会计论坛bbs.xuekuaiji.com RqLNp?V% Appendix aD ESr? 附录 Q0~j$Jc Audit procedure 2]2H++ 审计程序 NR4Jn
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