1. Assurance engagements and external audit
保证约定和外部审计 7Wmk"gp K,&)\r kzD Materiality, true and fair presentation, reasonable assurance 6Hi3h{ 物质性,真实公平的描述,合理的保证 L
Bb&av z\pT nteO Appointment, removal and resignation of auditors _UT>,c;h 审计人员的的任命、免职和辞职 7
}4T)k(a 54_CewL1P] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion MG*#-<OV. 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 I+kGEHO} 9.m_
3"s Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Tsxl4ZK 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 $ z1u>{ N|O/3:P<,U Engagement letter IiHl"2+/ 约定书(委托书)
:UoZ`O~ \L}Soe' 2. Planning and risk assessment W
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=dG` 规划和风险评估 i~
@e}= Fx0E4\- General principles $iUK,
? 一般原则 Y/2@PzA| b] DF7 U Plan and perform audits with an attitude of professional skepticism *NS:X7p!V 持专业的怀疑态度计划和执行审计工作 BKP XXR (@B
gsY Audit risks = inherent risk ×control risk ×detection risk #~ ^#%G 审计风险=内在风险×控制风险×检查风险 M/x49qO# H{VVxj Risk-based approach !X$e;V"HX 基于风险的办法 jutEb@nog 3BAls+<p o Understanding the entity and knowledge of the business y))d[1E 了解商业的实质和知识 oTS*k:
C' -GLI$_lLF Assessing the risks of material misstatement and fraud kl4FVZof 评估材料错报和舞弊的风险 EdlU}LU 5D8V)i Materiality (level), tolerable error H5'/i; 重要性(级别),可容忍误差 x9 bfH1 _<yGen- Analytical procedures 5%,J@&5G s 分析程序 w! ,~#hbt6 u27K
0} Planning an audit X`/8fag 规划审计工作 {'C PLJ{R K'kWL[Ut! Audit documentation: working papers 5,cq-` 审计文件:工作底稿 ~2+J]8@I] &<2~7?$! The work of others wa-#C,R\_# 其他机构的文件 1v)ur\>R rV*9= Rely on the work of experts [v( \y 依靠专家的工作 k%YvJ XL BF{v0Z0/}k Rely on the work of internal audit Vr@I9W;D# 依靠内部审计工作 h)fJ2]JW8W =Y
Je\745 3. Internal control w/BaaF.0 内部控制 P&@ 2DI3m aMKi`EW The evaluation of internal control systems o9&1Ct 对内部控制系统的评估 ZFp
i'u.& j;6kN-jx Tests of control I!>pHF4 控制测试 luXcr
H+w d|#sgGM<8 Substantive procedures (time, nature, extent) `
1k0wT( 实质性程序(时间,性质,程度) 0aj4.H*% *;@V5[^3I? Transaction cycles: revenue, purchases, inventory, etc. YaU)66=u 交易周期:收入,采购,库存等。 P7np
-I* "I+71Ce Qau\6p>^ 4.Audit evidence -7{ qTe{ 审计证据 5q4sxY9T TK^9!3 Obtain sufficient, appropriate audit evidence qM
%l 获取足够、适当的审计证据 F7[ 55RcP 'b(V8x Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6?8x[l*5M 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 n1n->l*HGP jyB^a;- The audit of specific items q$IgkL 审计的具体项目 1?+%*uoPX |uL"/cMW7 Receivables: confirmation ip.aM#
应收帐款:确认 <g9@iUOI [C_Dv-
d Inventory: counting, cut-off, confirmation of inventory held by third parties H|@R+ 存货:数量,减值,第三方持有存货的确认 >wx
1M1 kq+`. Payables: supplier statement reconciliation, confirmation X|]
&K 应付帐款:供应商的申明一致,确认 93I.Wp_{ VaKBS/y" Bank and cash: bank confirmation $7\Al$W\ 银行存款和现金:银行的确认 NABVU0}
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`~h/b Auditing sampling Ujb7uho 审计抽样 oMdqg4HUF =XAFW 5.Review
Z'/sZ3Q} 复核 +7%}SV 2) R/5@*mv{ Subsequent events ?mM6[\DFoT 随后发生的事件
3" B$M W[ZW=c En&`m Zq[aC0%+ M{)7C,' Going concern zNg8Oq& 持续关注 cow]qe6K ZP*(ZU@j=Z Management representations aJ;6!WFW 与管理层的交涉沟通 >U4hsr05 UB5X2uBv Audit finalization and the final review: unadjusted differences N5]}m:"pk 审核定稿和最后审查:未经调整的差异 vdS)
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q,ur[ &< 6KpG,%2L# 6. Reporting dJ/(u&N 报告 Y\cQ"9 学会计论坛bbs.xuekuaiji.com `-,yJ Appendix Ic!8$NhRS 附录 ?U^h:n Audit procedure 9pY`_lxa> 审计程序 ;_]Z3