1. Assurance engagements and external audit
保证约定和外部审计 hY<{t.ws "8V{5e!%j' Materiality, true and fair presentation, reasonable assurance Kt#,
]] 物质性,真实公平的描述,合理的保证
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$" 审计人员的的任命、免职和辞职 %~*jae!f
dV 8iwI Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;1DdjE Tr 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ezTZnutZ HI&kP+,y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior O7aLlZdg~ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 VSOz.g> p2x
[p Engagement letter [FQ\I-GNC 约定书(委托书) )y7_qxwbV `"k9wC1 2. Planning and risk assessment wHsB,2H 规划和风险评估 %IBL0N
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`&0? General principles cy~oPj]j 一般原则 b~7drf N<z`yV Plan and perform audits with an attitude of professional skepticism DlE_W
+F 持专业的怀疑态度计划和执行审计工作 -T/W:-M( >CgO<\ Audit risks = inherent risk ×control risk ×detection risk PI5j"u UO 审计风险=内在风险×控制风险×检查风险 k5+]SG`]] 6xgv:, Risk-based approach fMK#x\.4 基于风险的办法 R_Dc) cQpnEO&SL Understanding the entity and knowledge of the business )WR_
ug 了解商业的实质和知识 e&X>F"z2 S T8!i`Q$ Assessing the risks of material misstatement and fraud KO]N%]:&~ 评估材料错报和舞弊的风险 ecH/Wz1 ;7G_f Materiality (level), tolerable error >HkhAJhW 重要性(级别),可容忍误差 =;c_} VY Qs+ k)e, Analytical procedures L~FTr 分析程序 n+2J Dq|?p m[2'd Planning an audit I^Qx/uTKw 规划审计工作 heD,&OX a5`eyL[f Audit documentation: working papers nbvkP
审计文件:工作底稿 p4/$EPt)lY nx4P^PC The work of others >mIg@knE 其他机构的文件 W$\X ~Q'0 K^i"9D)A Rely on the work of experts =v" xmx&4 依靠专家的工作 }_4 6y*o8 ?9U:g(v Rely on the work of internal audit <lFY7'aY 依靠内部审计工作 S6 }QFx /! ^P)yU, 3. Internal control "xwM+ AC 内部控制 ~oi_r8K ^Qh-(u` The evaluation of internal control systems j|'R$| 对内部控制系统的评估 sj
9D .1ddv4Hk Tests of control h-'wV${b 控制测试 ,8SWe -ID!pT vW Substantive procedures (time, nature, extent) PvOC5b 实质性程序(时间,性质,程度) jEU'.RBN% I($,9|9F Transaction cycles: revenue, purchases, inventory, etc. <NQyP{p 交易周期:收入,采购,库存等。 }V^e7d lIDl1Z@Z 6 /y*2z; 4.Audit evidence VJ1*
|r, 审计证据 )W9_qmYd" Tt6{WDscZ Obtain sufficient, appropriate audit evidence o`U|`4, 获取足够、适当的审计证据 k46gY7y,9 q,,j',8kq/ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations T]2U fi. 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 me'(lQ6^ IvSn>o The audit of specific items ;nf&c;D 审计的具体项目 ze"~Ird Z t`j\^4n Receivables: confirmation G `Izf1B`I 应收帐款:确认 :J%'=_I&H ]GS~i+ =M Inventory: counting, cut-off, confirmation of inventory held by third parties <$C<Ba?;? 存货:数量,减值,第三方持有存货的确认 OWV/kz5'H /oDpgOn Payables: supplier statement reconciliation, confirmation g5T
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~w" 应付帐款:供应商的申明一致,确认 W8.j/K: ;tN4HiN Bank and cash: bank confirmation .v7`$(T 银行存款和现金:银行的确认 8m7eaZ X<K9L7/* Auditing sampling 0 0,9azs 审计抽样 D%
@KRcp^b _sm;HH7'* 5.Review
yam}x*O\xn 复核 {*__B} ,N _@|fva&s,; Subsequent events
S2}Z&X( 随后发生的事件 zn[QvY V#H8d_V #[,= 1Od(q K!7q!%Ju w7ZG oh( Going concern zkG>u,B} 持续关注 =f4<({9
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Y Management representations V@Kn24'' 与管理层的交涉沟通 D@5s8xv 0&B:\ Audit finalization and the final review: unadjusted differences {0fz9"|U 审核定稿和最后审查:未经调整的差异 uA^hCh-js Uir*%*4: () <`t}FQ 6. Reporting Xvq^1Y? 报告 l<n5gfJ 学会计论坛bbs.xuekuaiji.com \AHY[WKx Appendix ,$PFI(Whk 附录 'oCm.~;_ Audit procedure p~FQcW'a~ 审计程序
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