1. Assurance engagements and external audit
保证约定和外部审计 K|$c#X Yb_HvP Materiality, true and fair presentation, reasonable assurance h(~/JW[ 物质性,真实公平的描述,合理的保证
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'D,1F Appointment, removal and resignation of auditors %eW7AO> 审计人员的的任命、免职和辞职 CDXN%~0h dT% eq7= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion E8"&gblg 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /]j
{P4 )?{!7/H F@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;~djbo0,X 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 JhwHsx/
-u<F>C Engagement letter ]B3+&g 约定书(委托书) G3+e5/0 D.%%D%AdB 2. Planning and risk assessment VS ;y 规划和风险评估 vV$^`
WY4 pU<J?cU8N General principles X=Ar"Dx}}s 一般原则 DNqV]N_W 8-7Ml3G* Plan and perform audits with an attitude of professional skepticism &~/g[\Y 持专业的怀疑态度计划和执行审计工作 #a~BigZ[G ;<''oY Audit risks = inherent risk ×control risk ×detection risk ~*y7%L4B 审计风险=内在风险×控制风险×检查风险 kONn7Itbu +;,J0,Yn Risk-based approach );TB(PQsBT 基于风险的办法 e!L5v? 3+d^Bpp
4 Understanding the entity and knowledge of the business 6SE^+@jR 了解商业的实质和知识 ?E
V^H-rr :AFU5mR4& Assessing the risks of material misstatement and fraud WN%, 评估材料错报和舞弊的风险 dhxzW@'nIL B[EOz\?=m Materiality (level), tolerable error .|g@#XIwe# 重要性(级别),可容忍误差 NB'G{),)Z |Z2_W/ Analytical procedures &Ejhw
3Nw 分析程序 N%Y!{k5T7 `$FX%p Planning an audit Xf#
;`*5 规划审计工作 qzA_ ~=g IBeorDIZ Audit documentation: working papers xg^%8Ls^ 审计文件:工作底稿 MZf?48"f N}NKQ]= The work of others &[j9Up' 其他机构的文件 =-/'$7R, btnD+O66< Rely on the work of experts /F"eqMN 依靠专家的工作 :=+YZ|&j y4|<+9<7 Rely on the work of internal audit 8(y%]#n 依靠内部审计工作 oMLs22Do? KaOXqFT= 3. Internal control _unoDoB 内部控制 Yy]TU} PY st)v'ce, The evaluation of internal control systems pCo3%( 对内部控制系统的评估 nsXG@C S: WjR2:kT Tests of control
*q,nALs 控制测试 2vG
X\W%3 &nVekE:! Substantive procedures (time, nature, extent) D*VO;?D 实质性程序(时间,性质,程度) X)Tyxppf' jck(cc=R Transaction cycles: revenue, purchases, inventory, etc. u*5}c7)uId 交易周期:收入,采购,库存等。 [.xc`CF q "T? f_LXp$n 4.Audit evidence 09P2<oFLn 审计证据 <*^|A
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_*NY~ Obtain sufficient, appropriate audit evidence <"`f!k#[ 获取足够、适当的审计证据 Qx|HvT2P 5%QYe]D Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;vPFRiFK 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 sUmpf 4/ `W_&^>yl The audit of specific items VB4V[jraCF 审计的具体项目 T]1.":
"+qZv( Receivables: confirmation |&-*&)iD|w 应收帐款:确认 #
c1LOz E>*Wu<< Inventory: counting, cut-off, confirmation of inventory held by third parties "M2WK6?O5 存货:数量,减值,第三方持有存货的确认 qBK68B) "SQyy Payables: supplier statement reconciliation, confirmation et/l7+/' 应付帐款:供应商的申明一致,确认 \r{wNqyv HGh)d` 8 Bank and cash: bank confirmation
MNTVG&h 银行存款和现金:银行的确认 >c
Tt2v Xg1TX_3Ml Auditing sampling ?G~rYETvw 审计抽样 /u90
)x ?z-nY,'^uq 5.Review
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L'!M&h 复核 =HIKn6C< *KiY+_8> Subsequent events s[UV(::E 随后发生的事件 Pj g# l?m 3* IUh9skW5 x30|0EHYl[ ]g oVQ'Y Going concern R8!~>$#C6) 持续关注 .8
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7.2 !g}E Management representations 'Pn:10; 与管理层的交涉沟通 0;=]MEk? sRcS-Yw[S Audit finalization and the final review: unadjusted differences ?*kB>U9e 审核定稿和最后审查:未经调整的差异 Ygg(qB1q ouo IbA9X Q;=4']hYU 6. Reporting I~p*~mLh' 报告 g26_#4 P 学会计论坛bbs.xuekuaiji.com zp'hA Appendix d_Zj W 附录 |pMP- Audit procedure :nqDX 审计程序 |FlB#