1. Assurance engagements and external audit
保证约定和外部审计 NqN9 5K
|s]Y; Materiality, true and fair presentation, reasonable assurance mC EWp 物质性,真实公平的描述,合理的保证 fU4{4M+9" 9q"G g? Appointment, removal and resignation of auditors
58/\ 审计人员的的任命、免职和辞职 Ijs=4f ,+RoJwi m Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,CnUQx0 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |(R[5q ZmJHL
n[B Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior q^b_'We_9 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 i<{/r-w=E 8?k.4{? Engagement letter bqUQadDB 约定书(委托书) F2["Ak NM X[o"9O|< 2. Planning and risk assessment ] Oe[;<I 规划和风险评估 7>|p_o`e p2o66t General principles ~8G cWy6 一般原则 |-VbJd SlUt
&+) Plan and perform audits with an attitude of professional skepticism O;<YLS^|6 持专业的怀疑态度计划和执行审计工作 rDU"l{cg DZ0\pp?S Audit risks = inherent risk ×control risk ×detection risk }F
(lffb 审计风险=内在风险×控制风险×检查风险 .s<tQU 69/qH_Y Risk-based approach .@]M'S^1 基于风险的办法 Q$DF3[NC &8 4Izs/[ Understanding the entity and knowledge of the business .ZOyZnr
Z 了解商业的实质和知识 \)9R1zp/x XY`2>7 Assessing the risks of material misstatement and fraud U>_#,j 评估材料错报和舞弊的风险 =;HmU.Uek% +l_$}UN Materiality (level), tolerable error ;V3d"@R, 重要性(级别),可容忍误差 N
bW5a3= RlTVx: Analytical procedures Bn{0-5nj 分析程序 sOW,hpNW 6u v'{ Planning an audit $~*d. 规划审计工作 5A
i$1'*p JSm3ZP|GqJ Audit documentation: working papers H[8P]"*z*i 审计文件:工作底稿 EM.rO/qcW \78kShx The work of others E|Z7art 其他机构的文件 jj 9eFB Nm/Fc Rely on the work of experts Vl+,OBy 依靠专家的工作 |1(9_=i' S=~8nr/V Rely on the work of internal audit CDM==Xa* 依靠内部审计工作 & A<Pf.Us tC -H2@ 3. Internal control D?"TcA 内部控制 OT5'c l k)R
>5?_ The evaluation of internal control systems F I\V6\B/ 对内部控制系统的评估 u +OfUBrf (&u)FB* Tests of control )WFSUZ~ 控制测试 v+Q#O[ XP-4=0 zd Substantive procedures (time, nature, extent) wfrWpz=FO 实质性程序(时间,性质,程度) ?k:i3$ ~ Qt$) Transaction cycles: revenue, purchases, inventory, etc.
" V`MNZ 交易周期:收入,采购,库存等。 Eqva]
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p0 XDJQO /qN 4.Audit evidence cNG6 A4 审计证据 o*u A+7n wFaWLC|& Obtain sufficient, appropriate audit evidence -h8!O+7 . 获取足够、适当的审计证据 rXz,<^Hmj gU}?Yy Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
qEpP%p 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 P( W8XC .W&rcqy The audit of specific items J)n g,i 审计的具体项目 &7X0 ;< +:d))r=n Receivables: confirmation #|8!0]n' 应收帐款:确认 :L FwJ 2g^Kf,m Inventory: counting, cut-off, confirmation of inventory held by third parties JqH2c=}- 存货:数量,减值,第三方持有存货的确认 8C=Y(vPk2 V@K}'f~ Payables: supplier statement reconciliation, confirmation D] 2+<;>`> 应付帐款:供应商的申明一致,确认 um&e.V)N "FaG5X( Bank and cash: bank confirmation q6{ %vd 银行存款和现金:银行的确认 9=I(AYG{m /BVNJNhz Auditing sampling q#PGcCtu 审计抽样 nx,67u/Pb DRVvW6s 5.Review
,Ql3RO, 复核 i\rI j0+ eeb8v:4 Subsequent events a(8]y.`Tv 随后发生的事件 cVn7jxf k<W]VS3N hv
.Mf.m yZFvpw|g aM.l+DP Going concern qg6Hk:^r 持续关注 XW]|Mv[M :N)7SYQT Management representations Ed*`d> 与管理层的交涉沟通 {Rw~G&vQ *vsOL4I% Audit finalization and the final review: unadjusted differences ^"+cJ) 审核定稿和最后审查:未经调整的差异 n3b@6V1_ uNhAfZ ~`_nw5y 6. Reporting N??<3j+Iu 报告 fBd +gT\S 学会计论坛bbs.xuekuaiji.com #0Oqw=F Appendix Qn%*kU0X 附录 >Q5E0 !] Audit procedure l/rhA6kEU 审计程序 ;co{bk|rj