1. Assurance engagements and external audit
保证约定和外部审计 PM-PP8h
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q"/=[a Materiality, true and fair presentation, reasonable assurance J[!x%8m 物质性,真实公平的描述,合理的保证 M*O(+EM 6<s(e_5f Appointment, removal and resignation of auditors +t>*l>[ 审计人员的的任命、免职和辞职 <,@H;|mZ i9;27tT~< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion dF{6>8D=5B 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 G&@-R{i P#[IUXtT Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior AGEZ8(h 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 (3ZvXpzvF y)p$_.YFF Engagement letter 4\1wyN /}M 约定书(委托书) B 9LSxB mX@j 2. Planning and risk assessment oE!hF }O 规划和风险评估 &gWMl`3^*! ApG'jN General principles U6juS/ 一般原则 >G<\
1R "J P{Q Plan and perform audits with an attitude of professional skepticism ]{|fYt_- 持专业的怀疑态度计划和执行审计工作 BH&/2tO% Gg}5$||^C Audit risks = inherent risk ×control risk ×detection risk NWJcFj_ 审计风险=内在风险×控制风险×检查风险 JlC<MQ? [xtK"E# Risk-based approach l5=u3r9WYC 基于风险的办法 O1?B{F/ e wi\z>'R Understanding the entity and knowledge of the business (B>)2: T1 了解商业的实质和知识 k;;nE o~6 ;23=p=/h Assessing the risks of material misstatement and fraud G-
\<5]k] 评估材料错报和舞弊的风险 $R%+
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v9E+(4I9_ Materiality (level), tolerable error |?x^8e<* 重要性(级别),可容忍误差 %"l81z Cq?',QU6j Analytical procedures .Lojzx 分析程序 -l-AToO4 Zk]k1]u*5 Planning an audit >.J'L5
x$ 规划审计工作 fDU+3b v]WH8GI Audit documentation: working papers u lH0%`Fi 审计文件:工作底稿 K4j@j}zK9I x1Nme%%& The work of others $Hp.{jw 其他机构的文件 ,'FD}yw4v f\h%; X Rely on the work of experts A#Xj]^-* 依靠专家的工作 X$Q2m{dR =QrA0kQR Rely on the work of internal audit tgO+*q
5B 依靠内部审计工作 ,3:QB_ KU+( YF$1 3. Internal control @<vF]\Ce 内部控制 + jp|Y?6Z g9DG=\*A The evaluation of internal control systems sL)Rg(rkx 对内部控制系统的评估 o*%3[HmV GS}0;x Tests of control U+4HG 控制测试 7 ,$ axvLw M'^(3#ZU Substantive procedures (time, nature, extent) M} O[`Fx{W 实质性程序(时间,性质,程度) dKU
5; >4Iv[ D1 Transaction cycles: revenue, purchases, inventory, etc. M|U';2hZN: 交易周期:收入,采购,库存等。 +yth_9 :tKbz
nd/ hgj CXl 4.Audit evidence /r-8T>m 审计证据 w3<Z?lj: /M 0 p_4 Obtain sufficient, appropriate audit evidence AvZXRN1:' 获取足够、适当的审计证据 SLSF
<$ /[0F6 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
DX|uHbGg 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 LxB&7
b 1cd&e The audit of specific items otU@X 3<_ 审计的具体项目 <R>Q4&we( 2.]~*7
Receivables: confirmation Dft4isyt^ 应收帐款:确认 =Qyqfy*@D? :#Ty^-"]1 Inventory: counting, cut-off, confirmation of inventory held by third parties 8AryIgy
>@ 存货:数量,减值,第三方持有存货的确认 j?( c}!} \kxh#{$z? Payables: supplier statement reconciliation, confirmation NNgK:YibD 应付帐款:供应商的申明一致,确认 .XI
r?>G NP "ylMr7P Bank and cash: bank confirmation [qiOd! 银行存款和现金:银行的确认 C}9Kx }q @2u#93Y Auditing sampling Bn{)|&; 审计抽样 ^ZR8s^X (e(Rr4 5.Review
RXM}hqeG 复核 cu<y8
:U< 6>s=CiZB Subsequent events YtMlqF 随后发生的事件 )qmFK
.;% Ym'7vW#~ J8J!#j. :v_w!+,/ o,J^ e_ Going concern yu=piP 持续关注 q4)Ey a/34WFC Management representations M"B@M5KT 与管理层的交涉沟通 ER_ 3' BO"qD[S Audit finalization and the final review: unadjusted differences 5:$Xtq 审核定稿和最后审查:未经调整的差异 h<)yJh 5E`JD w?_`/oqd| 6. Reporting
Uh}+"h5 报告 v[VC2D 学会计论坛bbs.xuekuaiji.com @*SA$9/l Appendix l:)S 3 附录 JxHv<p[ Audit procedure AxEc^Cof 审计程序 .D!WO