1. Assurance engagements and external audit
保证约定和外部审计 MB:[: nX "c} en[ Materiality, true and fair presentation, reasonable assurance W{Je)N 物质性,真实公平的描述,合理的保证 n CwA8AG =RXeN+
&R Appointment, removal and resignation of auditors $aEv*{$y 审计人员的的任命、免职和辞职 OYxYlUq NRG06M Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $Tv~ *|a 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !YpH\wUyvP Py#EjF12 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,<!*@xy7v 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 *jQ$\|Y y+Nw>\|S Engagement letter b&@]f2/ 约定书(委托书) \:F$7 *Ne m+8:_0x " 2. Planning and risk assessment [;aM8N
规划和风险评估 MCTJ^
g"D L_9uwua.B~ General principles W4av?H 一般原则 UrciCOQf oCE'@}s.i Plan and perform audits with an attitude of professional skepticism '\d
ldg#P 持专业的怀疑态度计划和执行审计工作 Rs{8vV d 4tL Audit risks = inherent risk ×control risk ×detection risk !4#qaH-Q 审计风险=内在风险×控制风险×检查风险 "oiN8#Hf |15!D Risk-based approach z
&P1C,n) 基于风险的办法 bBc<p{ hC8WRxEGq Understanding the entity and knowledge of the business Z5oDj|&l} 了解商业的实质和知识 \tvL<U"' 6/3E!8 Assessing the risks of material misstatement and fraud raOuD3 评估材料错报和舞弊的风险 |*w)]2Bl ChUE,) Materiality (level), tolerable error f*"T]AX0 重要性(级别),可容忍误差 55ec23m 2!
}F+^8'P Analytical procedures 6Q>:vQ+E 分析程序 LKI\(%ba# R=a4zVQ Planning an audit @,= pG 规划审计工作 Qp[
Jw?a qov<@FvE0 Audit documentation: working papers _kRc"MaB 审计文件:工作底稿 P-[})Z= A{-S )Z3} The work of others mzM95yQ^Z 其他机构的文件 Iv3yDL; iex%$> " Rely on the work of experts Z2g<"M 依靠专家的工作 />8A?+g9u z]hRc8g}d Rely on the work of internal audit X%<qHbKB, 依靠内部审计工作 \reVA$M[ oDD"h,Z 3. Internal control -,;w
oOG 内部控制 3mYW] uUx7>algF The evaluation of internal control systems ^1c7\"{ 对内部控制系统的评估 *XWu) >*o ;u(*&vRqr^ Tests of control E=,b;S- 控制测试 [ /*;}NUv @
$5~`? Substantive procedures (time, nature, extent) W//+[ 实质性程序(时间,性质,程度) w[l#0ZZ NL
` Transaction cycles: revenue, purchases, inventory, etc. NTZ3Np` 交易周期:收入,采购,库存等。 2/t; }pw8 i
Pr(X \$4z@`n Y 4.Audit evidence >oyf i: 审计证据 :ln|n6X 44~ReN}` Obtain sufficient, appropriate audit evidence 2+)h!y] 获取足够、适当的审计证据 |Fze9kZO v,
Z]Vqk Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0e#PN@ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 HH6H4K3Zj Jia@HrLR The audit of specific items
SfPQ;s' 审计的具体项目 ]Oo!>iTQi ;aD~1;q Receivables: confirmation KK>jV 应收帐款:确认 }yrs6pQ JBw2#ry Inventory: counting, cut-off, confirmation of inventory held by third parties sl$y&C- 存货:数量,减值,第三方持有存货的确认 52#
*{q} Rvf{u8W Payables: supplier statement reconciliation, confirmation [cEGkz 应付帐款:供应商的申明一致,确认 6A5.n?B{
:+QNN< Bank and cash: bank confirmation euT=]j 银行存款和现金:银行的确认 FdnLxw yyu -y0_ Auditing sampling $U7/w?gc' 审计抽样 ,3}+t6O" (O09HY: 5.Review
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j\P 复核 -*w2<DCn {U3jJ#K Subsequent events +ru `Zw5, 随后发生的事件 O\;Lb[`lb
7|dm"%@ H*0g*( 6 mLC{X[ U)-aecB! Going concern <=%[.. (S 持续关注 @|ZUyat 7yg{0a Management representations .^F&6'h1H 与管理层的交涉沟通 _O87[F1 ?XyrG1(' Audit finalization and the final review: unadjusted differences B$s6|~ 审核定稿和最后审查:未经调整的差异 Ym]g0a pcscNUp d@*dbECG 6. Reporting LR#.xFQ+ 报告 <
T.R%Jys 学会计论坛bbs.xuekuaiji.com !}U3{L- Appendix f`>\bdz 附录 Xu_1r8-|=b Audit procedure 5"U5^6:T 审计程序 }mZCQJ#`