1. Assurance engagements and external audit
保证约定和外部审计 _p'u!.a?! %-[*G;c'w Materiality, true and fair presentation, reasonable assurance B'I_i$g4w 物质性,真实公平的描述,合理的保证 _
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?$U Appointment, removal and resignation of auditors gs&F
.n 审计人员的的任命、免职和辞职 vxS4YR b 2({|
LQqk Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .,f]'!5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Dq-[b+bm n#sK31;yb Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior tn;{r 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 &Im-@rV! kGAB' Engagement letter 1amEQ 约定书(委托书) $Gcjm~ ~])Q[/=p 2. Planning and risk assessment @hwNM#>` 规划和风险评估 BIEq(/- N' CWSf.e General principles xXfv({ 一般原则 t'Zv)Wu1E mWUd-| Ul Plan and perform audits with an attitude of professional skepticism sL,|+>7T^M 持专业的怀疑态度计划和执行审计工作 "wCx]{Di -f*5lkO Audit risks = inherent risk ×control risk ×detection risk EQQ@nW{; 审计风险=内在风险×控制风险×检查风险 RKZBI?@4 vdigw.=z Risk-based approach J50n
E~ 基于风险的办法 _sn<"B%> I+(
b!(H Understanding the entity and knowledge of the business ?*.:*A 了解商业的实质和知识 !ST7@D (*kKfg4Wj Assessing the risks of material misstatement and fraud _5S||TuNS 评估材料错报和舞弊的风险 P/xEn_*v I>q!co9n Materiality (level), tolerable error UXh%DOq
重要性(级别),可容忍误差 ?vFtv}@\ ui-]%~ Analytical procedures gjx-tp 1. 分析程序 _SkiO}c8 ;NQ}c"9 Planning an audit 6uTC2ka[&R 规划审计工作 hAt4+O&P ^j2ve's: Audit documentation: working papers ^rd%{6m 审计文件:工作底稿 j7$xHn
V4 ?XeaoD/ The work of others * U}-Y* 其他机构的文件 xm5?C>vu( M!i*DU+SE Rely on the work of experts 5$Kd<ky 依靠专家的工作 ox_DEg7l _BONN6=*y Rely on the work of internal audit |Qcj+HH. 依靠内部审计工作 p+5J ^Ku]8/ga 3. Internal control 6=qC/1,l 内部控制 6=Wevb5YJ j5og}Pq: The evaluation of internal control systems n^b CrvD 对内部控制系统的评估 irvd>^&jDC =>kg] Tests of control f96`n+>xi 控制测试 a5aHv/W#P o5sw]R5 Substantive procedures (time, nature, extent) ^Epup$ 实质性程序(时间,性质,程度) VFMn"bYOB `7'^y Transaction cycles: revenue, purchases, inventory, etc. :I2, 交易周期:收入,采购,库存等。 Mlr'h}:H )wXE\$ mU 4.Audit evidence Z"qJil} 审计证据 R]o0V*n hS*&p0YV~M Obtain sufficient, appropriate audit evidence 8B]\;m 获取足够、适当的审计证据 <6s@eare8 U|{ 4=[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ExN$J 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ZJ~0o2xZ' rqnxR q The audit of specific items V;^N:I\js 审计的具体项目 @t@B(1T Rkp
+}@Y_ Receivables: confirmation V#|/\-@ 应收帐款:确认 )v*k\:Hw ]N;nq Inventory: counting, cut-off, confirmation of inventory held by third parties 4)>UTMF 存货:数量,减值,第三方持有存货的确认 , s otZT 7&/1K%x9; Payables: supplier statement reconciliation, confirmation SAj#+_db 应付帐款:供应商的申明一致,确认 ,qo^G0XO ylb)SXBf Bank and cash: bank confirmation XT*/aa-1' 银行存款和现金:银行的确认 (:o:_U e igVT4 Auditing sampling 4mKH
|\g 审计抽样 x!vyjp GN
Ewq$ 5.Review
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复核 l'M/et{: tN_=&|{WE4 Subsequent events M2R krW# 随后发生的事件 e@;'# t mdQe)> fI2y(p{? r[T(R9k /OB) \{- Going concern if*~cPnN 持续关注 DU)q]'[u u
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Management representations k@s<*C 与管理层的交涉沟通 >mp Nn Qds:*]vGS Audit finalization and the final review: unadjusted differences ev
D=]iVD 审核定稿和最后审查:未经调整的差异 ?'|GGtvm jUl_ToX 6J#R1.h 6. Reporting `HnZ{PKf 报告 rBU)@I pDG 学会计论坛bbs.xuekuaiji.com \IYv9ScAx Appendix jcvq:i{ 附录 It/hXND` Audit procedure TQ:e!
32 审计程序 I Z*)