1. Assurance engagements and external audit
保证约定和外部审计 P76QHBb
l _M[T8 "e( Materiality, true and fair presentation, reasonable assurance *3y:Wv T> 物质性,真实公平的描述,合理的保证 I}/-zyx>= p-%m/d? Appointment, removal and resignation of auditors }RkD7 审计人员的的任命、免职和辞职
] 2lhJ [PU0!W; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ni61o?]Nj 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g
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::k/hP9.^ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior r1xhplHH@ 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 |uln<nM9 &qeMYYY Engagement letter ;e^`r;] 约定书(委托书) '$be+Z32 )u5+<OG}= 2. Planning and risk assessment q6N6QI8/ 规划和风险评估 C5'#0}6i _O>8jH!# General principles E#+|.0*!s 一般原则 8
Jf4"; " [K>faV Plan and perform audits with an attitude of professional skepticism O8w|!$Q. 持专业的怀疑态度计划和执行审计工作 Z|$OPMLX Z;GZ?NOlY Audit risks = inherent risk ×control risk ×detection risk kT4Tb%7KM 审计风险=内在风险×控制风险×检查风险 t>(}LV. | D,->k Risk-based approach #vvQ1ub 基于风险的办法 g
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~ Fop'm))C8 Understanding the entity and knowledge of the business EEO)b_( 了解商业的实质和知识 /%T d( c{K[bppJ* Assessing the risks of material misstatement and fraud r4Jc9Tvd 评估材料错报和舞弊的风险 7
a_99?J i@#fyU)[G Materiality (level), tolerable error i6D66 E 重要性(级别),可容忍误差 qCgoB 0 97L#3L6t Analytical procedures \#)w$O 分析程序 "94qBGf d,caO E8N Planning an audit 'nh^'i&0. 规划审计工作 ^N:bT;;$nZ ]Br6!U4~ Audit documentation: working papers I Z{DR 审计文件:工作底稿 VRa>bS uu+)r The work of others ww$Ec 其他机构的文件 2uM\
?*T@ a EmLf Rely on the work of experts Y|96K2BR 依靠专家的工作 Ow4H7sl U/3<p8 Rely on the work of internal audit Ov PTgiI!N 依靠内部审计工作 C;NG#4;' r5S5;jL%t 3. Internal control
xC+TO 内部控制 r:Rk!z* 2 VyJ The evaluation of internal control systems N.@@ebuE 对内部控制系统的评估 <mX EX`? IG=# 2 /$ Tests of control tDIQ= 控制测试 TdWa
tvY5p L:E?tR}H Substantive procedures (time, nature, extent) s'JbG&T[J 实质性程序(时间,性质,程度) wPrqFpf 8rY[Q(] Transaction cycles: revenue, purchases, inventory, etc. ==)q{
e5 交易周期:收入,采购,库存等。 M"Q{lR DZE@C^0% #cy;((z uB 4.Audit evidence :M
_N 审计证据 @X g5E ]XhX aoqL Obtain sufficient, appropriate audit evidence I$w:qS&: 获取足够、适当的审计证据 K#!c<Li# ]
g]^^ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `4kVe= { 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 @pkQ2OM
2 pa8R;A70Dl The audit of specific items >#~>!cv6D 审计的具体项目 SM8Wg> * faG0le Receivables: confirmation ~duF2m 72 应收帐款:确认 vkE a[7 Cu&y',ee~ Inventory: counting, cut-off, confirmation of inventory held by third parties JsD|igqF- 存货:数量,减值,第三方持有存货的确认 h"$ )[k~
9qvKg`YSh Payables: supplier statement reconciliation, confirmation {q1u[T&r 应付帐款:供应商的申明一致,确认 ,A9_xdv5 e
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K Bank and cash: bank confirmation ,,HoD~]rd 银行存款和现金:银行的确认 zSo(+ D
&[ 6Mh"{N7 Auditing sampling 7X`]}z4g 审计抽样 &UfP8GE9 ~
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&.1qixXIr 复核 $@^*lUw g?E8zf ` Subsequent events ,y}@I" 随后发生的事件 &5d~ODO 1'4?}0Dok _2
oZhJ yB2}[1 Fv$oXg/ Going concern |e{ ^Yf4 持续关注 B
|SE | hAU@}"=G Management representations ,4--3 MU 与管理层的交涉沟通 %i5tf;x6i pP
sT,i? Audit finalization and the final review: unadjusted differences ~`X$bF 审核定稿和最后审查:未经调整的差异 )0?u_Z]w9 Q4ZKgcC tE WolO[\ 6. Reporting z07Xj%zX9 报告
u5N&W n{ 学会计论坛bbs.xuekuaiji.com ,{2= nb[ Appendix QERj`/g 附录 hg2UZ%
Y Audit procedure 7Fzj&!>ti 审计程序 t$z 5m<8