1. Assurance engagements and external audit
保证约定和外部审计 %U7B0- ~}*;Ko\ Materiality, true and fair presentation, reasonable assurance p rgjU 物质性,真实公平的描述,合理的保证 B .mV\W U:9vjY Appointment, removal and resignation of auditors %"zJsYQ! 审计人员的的任命、免职和辞职 d#Ajb 4/?Zp4g Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion s|'L0` <B 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 s_LSsyqo 3XtGi<u Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior val<N293L> 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 ]r6bJ2 ErC[Zh"'' Engagement letter -:]@HD : 约定书(委托书) L[C*@
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Y'N'hRD 2. Planning and risk assessment Y4To@TrN#\ 规划和风险评估 +,_c/(P B8~=RmWLl General principles *K)0UKBr 一般原则 1xTTJyoq
fIyPFqf7w) Plan and perform audits with an attitude of professional skepticism |Fv?6qw+ 持专业的怀疑态度计划和执行审计工作 abWl ut =kFuJ
x)f Audit risks = inherent risk ×control risk ×detection risk _!:@
w9 审计风险=内在风险×控制风险×检查风险 ;[Tyt[
#&siHHs \ Risk-based approach .,mPdVof 基于风险的办法 \dV Too v~5<:0dL Understanding the entity and knowledge of the business 9#@Zz4Ww 了解商业的实质和知识 p\S8oHW
e treXOC9^B8 Assessing the risks of material misstatement and fraud p>p'.#M 评估材料错报和舞弊的风险 OCW+?B; B||c(ue Materiality (level), tolerable error (,LL[&;: 重要性(级别),可容忍误差 I,j3bC V2Y$yV8g1 Analytical procedures o!Fl]3F 分析程序 q^Inb)FeN |s|/]aD}o Planning an audit jG8;]XP 规划审计工作 }m_t$aaUc1 j9xXKa5 Audit documentation: working papers fn1pa@P 审计文件:工作底稿 WQt5#m; W !}q."%%J_% The work of others Cef7+fa 其他机构的文件 7) 0q--B xOIg|2^8 Rely on the work of experts 7;xKy'B\ 依靠专家的工作 \n0gTwiO% XS|mKuMcC Rely on the work of internal audit Ab
g$W/(| 依靠内部审计工作 %6 ]\^ }17bV, t 3. Internal control qGa<@ b 内部控制
Qa?aL .)`-Hkxa The evaluation of internal control systems *<kD"m 对内部控制系统的评估 o+^Eu}[. (1 yGg==W. Tests of control C1 {ZW~"YI 控制测试 RbAt3k;y /q*KO\L Substantive procedures (time, nature, extent) stXda@y<p 实质性程序(时间,性质,程度) #=x+
[d+ hbnS~sva Transaction cycles: revenue, purchases, inventory, etc. 'w6hW7"L 交易周期:收入,采购,库存等。 Tc_do"uU sVoR?peQ ;+/NjC1 4.Audit evidence oCA(FQ6 审计证据 ]ym C3LV] ;]@exp5 Obtain sufficient, appropriate audit evidence czS7-Hh@ 获取足够、适当的审计证据 :gaE
Tr G>0)I Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations CWvlr nv 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 _BwKY#09Zp 5H!%0LrJg= The audit of specific items -<d(
审计的具体项目 |."G ?* -yA3 RP Receivables: confirmation .C?GW1[c~@ 应收帐款:确认 1p
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M GLcd9|H Inventory: counting, cut-off, confirmation of inventory held by third parties h--45`cE 存货:数量,减值,第三方持有存货的确认 `Sx
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RD- Payables: supplier statement reconciliation, confirmation
*;X-\6 应付帐款:供应商的申明一致,确认 LYNZP4(R cz>mhD Bank and cash: bank confirmation j"6:A 银行存款和现金:银行的确认 6KB^w0oA x~Cz?ljbn Auditing sampling (HJ$lxk<2h 审计抽样 g? I!OG +,wWhhvlzv 5.Review
J% AG` 复核 B{99gwMe] TZBVU&,{Z Subsequent events +9_ ,w bF 随后发生的事件 Z>h{`
X\2 ^k;mn-0 R9r)C{63S& Z+,CL/ dFMAh&:> Going concern ZR6&AiL(Bj 持续关注 _G[6+g5| o"4E+1qwM Management representations 2_.CX(kI 与管理层的交涉沟通 _[%n ~6 Oc~VHT Audit finalization and the final review: unadjusted differences 1~L\s}|2d 审核定稿和最后审查:未经调整的差异 B6uRJcD4 {RJ52Gx( [tz
u;/ 6. Reporting Onyh1 报告 zQt1;bo
学会计论坛bbs.xuekuaiji.com |C4o zl=O? Appendix g<a<{| 附录 aC}p^Nkr"k Audit procedure =tHD 4I 审计程序
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