1. Assurance engagements and external audit
保证约定和外部审计 &|
guPZ !,0%ZG}]7 Materiality, true and fair presentation, reasonable assurance e*Gt%' 物质性,真实公平的描述,合理的保证 vUNmN2pRJ ->rr4xaK C Appointment, removal and resignation of auditors :p|wo"=@Ge 审计人员的的任命、免职和辞职 w{$X
:Z <pXF$a:s Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4owM;y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 c2o.H!> V:Lq>rs#
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior h't!
1u 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 yd>b2 M Z6S?xfhr'{ Engagement letter !Y95e'f.x 约定书(委托书) 1OOMqFn} L 6A;,Ph2 2. Planning and risk assessment
{}A1[Y| 规划和风险评估 pFW^ #=81`u General principles >69- [#P! 一般原则 <,:5d2mM. mV'XH Plan and perform audits with an attitude of professional skepticism Xk]:]pl4W 持专业的怀疑态度计划和执行审计工作 {)5tov1 WW&agr Audit risks = inherent risk ×control risk ×detection risk uA]!y{"}J
审计风险=内在风险×控制风险×检查风险 \}p!S$` GX\6J]x=^2 Risk-based approach |H%[tkW6c 基于风险的办法 Ui43 &B cmu| d Understanding the entity and knowledge of the business +~{Honj[ 了解商业的实质和知识 +WTO_J7 ^OZ*L e Assessing the risks of material misstatement and fraud ,ej89 评估材料错报和舞弊的风险
a^5.gfzA :g~X"C1s Materiality (level), tolerable error F39H@%R 重要性(级别),可容忍误差 .gP}/dj )&F]j Analytical procedures KM:k<pvi 分析程序 +f"q^R IU X?gH(mn Planning an audit
O>tz;RU 规划审计工作 0Uf.aP Wq"5-U;:w Audit documentation: working papers NSV;R~" 审计文件:工作底稿 5BAGIO<w 5z=.Z\M`8 The work of others 7ZR0cJw; 其他机构的文件 {Yc#XP bSvr8FY3d Rely on the work of experts e{6I-5`|,# 依靠专家的工作 }c?W|#y`.o 6>)oG6 Rely on the work of internal audit Zjq( ]y 依靠内部审计工作 ??
2x* l1 $9@jV<Q1 3. Internal control (`cXS5R 内部控制 G}V5PEF]` 1{Kv The evaluation of internal control systems (Z |Nz *< 对内部控制系统的评估 G4jyi&] ?qt .+2: Tests of control u_ *DS- 控制测试 jV 982Y :v
Do{My^1 Substantive procedures (time, nature, extent) #KgDOCQH 实质性程序(时间,性质,程度) Ej#pM. 0=erf62= Transaction cycles: revenue, purchases, inventory, etc. aUYq~E tj 交易周期:收入,采购,库存等。 kW4B
@Zh +zL|j/q ? 'wT !X[jF 4.Audit evidence
<_>xkQbn2 审计证据 !eP)"YWI3 {Lg]chJq? Obtain sufficient, appropriate audit evidence n1 获取足够、适当的审计证据 )[np{eF.k <.knM Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Y9r##r+ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 -
U Elu4n& (,XbxDfM The audit of specific items N/x]-$fl 审计的具体项目 iyJx~: aESlbH Receivables: confirmation &G$K.q 应收帐款:确认 y}*J_7- MJugno Inventory: counting, cut-off, confirmation of inventory held by third parties uFYcVvbT@ 存货:数量,减值,第三方持有存货的确认 R|'ftFebB. ~kp,;!^vr Payables: supplier statement reconciliation, confirmation Rc2JgV 应付帐款:供应商的申明一致,确认 TMw6
EM >XJUj4B|X Bank and cash: bank confirmation ?8!\V NC. 银行存款和现金:银行的确认 3k# h!Z
^|UD&6 dx Auditing sampling /*1p|c ^ 审计抽样 ZE:!>VXa87 nw,XA0M3 5.Review
h1Nd1h@- 复核 n%K^G4k^ sIzy/W0iV Subsequent events wz
f 随后发生的事件 C0gO^A.d <^(>o oYAHyCkVq tRVz4fk[G #5yz~& Going concern V:
n\skM 持续关注 KXT9Wt= MG:eI?G/' Management representations jT*?Z:U 与管理层的交涉沟通 w
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6 \\P*w$c Audit finalization and the final review: unadjusted differences
["WWaCcx 审核定稿和最后审查:未经调整的差异 k
*K.ZS688 :YCB23368" -8Q}*Z 6. Reporting 9?tG?b0 报告 w&x$RP 学会计论坛bbs.xuekuaiji.com v(P5)R, Appendix td 5!
S] 附录 fk2p} Audit procedure $ww0$ 审计程序 G]zyx"0Sqb