1. Assurance engagements and external audit
保证约定和外部审计 wD6!#t k z^rhgs?4 Materiality, true and fair presentation, reasonable assurance (D>y6r>r
物质性,真实公平的描述,合理的保证 j&dx[4|m:h NSS4vtA Appointment, removal and resignation of auditors FE+7X=y 审计人员的的任命、免职和辞职 h41$|lonU% p,w|=@= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Z .bit_( 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g=xv+e
4@v1jJj Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0L:V#y-* 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 4`8IFK
', sQ/#S Engagement letter 4|6&59?pnc 约定书(委托书) T9z4W]T mQJ4;BJw 2. Planning and risk assessment 7|QGY7Tf 规划和风险评估 &[5n0e[ =a)iVXSB] General principles j|[(*i%7| 一般原则 {_zV5V =[P%_v`` Plan and perform audits with an attitude of professional skepticism )W8L91- 持专业的怀疑态度计划和执行审计工作 %2Epgh4? 'Aj(i/CM Audit risks = inherent risk ×control risk ×detection risk pbDw Lo] 审计风险=内在风险×控制风险×检查风险 <i}q=%W!1 R}DX(T,K Risk-based approach (Sth:{; 基于风险的办法 A&<?
>`7OcjLg Understanding the entity and knowledge of the business #PPR"w2g 了解商业的实质和知识 !8xKf*y
3L%WVCB Assessing the risks of material misstatement and fraud J` w
]}GlH 评估材料错报和舞弊的风险 #)GW}U]X /M3y)K`^ Materiality (level), tolerable error NW{y%Z 重要性(级别),可容忍误差 >0PUWr$8 m@ i2# Analytical procedures S8O)/Sg= 分析程序 u4:\UC' 8rF
aW Planning an audit `#ul,% 规划审计工作 Yeqvv
sNm,Fmuz: Audit documentation: working papers |*:tyP%m^ 审计文件:工作底稿 <tFSF%vG= >SvDgeg_7f The work of others \V= &&(n# 其他机构的文件 R'zu"I %y iD~& Rely on the work of experts Uz 0W <u3v 依靠专家的工作 SD?BM-&~ R|iEv t Rely on the work of internal audit +UzXN$73 依靠内部审计工作 q]
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( QU.0Elw 3. Internal control 7i8eg*Gl 内部控制
=_[2n?9y O#Z/+\U The evaluation of internal control systems XYjcJ 对内部控制系统的评估 ~\$=w10 :X_CFW Tests of control pTWg
m\h 控制测试 ob
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sAO Substantive procedures (time, nature, extent) #$FrFU;ZR 实质性程序(时间,性质,程度) <FU
on 3?2<WEYr Transaction cycles: revenue, purchases, inventory, etc. zG#
wu 交易周期:收入,采购,库存等。 `FZF2.N {)xWD% w$j{Hp6m 4.Audit evidence GP+2/D 审计证据 y7z( &M@ 5;mRGY Obtain sufficient, appropriate audit evidence i5"5&r7r 获取足够、适当的审计证据 DtWx r t0Zk-/s Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations KlN/\N\ 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 dv~pddOs v^SsoX>WMH The audit of specific items R4{-Qv#8
q 审计的具体项目 XWUP= D~ 19Ww3PvQ; Receivables: confirmation QXVC\@ 应收帐款:确认 R>2I RvY( 6Ps.E Inventory: counting, cut-off, confirmation of inventory held by third parties &gn-Wb? 存货:数量,减值,第三方持有存货的确认 Fi2xr<7" pJBg?D
Payables: supplier statement reconciliation, confirmation $6h*lT< 应付帐款:供应商的申明一致,确认 ?Ik4 M;jcUX_{ Bank and cash: bank confirmation B=n[)"5fBO 银行存款和现金:银行的确认 <T+!V-Pj* =']3(6* Auditing sampling r37[)kJ 审计抽样 %S@L|t vXv;1T 5.Review
#%$28sxB 复核 (R*j|HAw`X .Z\Q4x#!Z Subsequent events T2FE+ A]n9 随后发生的事件 ,Na^%A@TJ CMW,slC_3 G2:%g( `~#<&w lv%9MW0
z Going concern Y32 "N[yw 持续关注 F;q#& a5jL7a?6] Management representations (MLwQiop 与管理层的交涉沟通 k@dN$O%p x,n,Qlb Audit finalization and the final review: unadjusted differences ?r=jF)C<' 审核定稿和最后审查:未经调整的差异 lpB3&H8&
3Ot~!AlR |7k_N|E 6. Reporting MGJ.,tK1 报告 P{Lf5V9# < 学会计论坛bbs.xuekuaiji.com !C4!LZ0A Appendix u #w29Pm 附录 m908jI_So Audit procedure ^T::-pN* 审计程序 "A$!,
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