1. Assurance engagements and external audit
保证约定和外部审计 |sMRIW,P U8-#W(
tRR Materiality, true and fair presentation, reasonable assurance Dz:A.x@$* 物质性,真实公平的描述,合理的保证 CO%7^}xSE, EeG7 %S
5( Appointment, removal and resignation of auditors QxH%4 )? 审计人员的的任命、免职和辞职 ]@vX4G/ ZZ?0%9 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion yhJH3< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6x)7=_:0 "}!|V)K Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )o;/*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 ri1D*CS c [sydl Engagement letter B\r2M`N5 约定书(委托书) f5"1WtB ? [l
[y$9 2. Planning and risk assessment D+P( 规划和风险评估 i#Io; d&4ve Lu General principles U<gMgA 一般原则 bGOOC?[UX ,Md8A`7x~ Plan and perform audits with an attitude of professional skepticism SE.r 'J0 持专业的怀疑态度计划和执行审计工作 :JH#*5%gQ: y^zII5|s Audit risks = inherent risk ×control risk ×detection risk r@ujE,D=k 审计风险=内在风险×控制风险×检查风险 njtz,qt_;G =5/ow!u8 Risk-based approach 1fm4:xHH 基于风险的办法 i'OFun+-, T\I}s"d Understanding the entity and knowledge of the business ug{@rt/"Z 了解商业的实质和知识 gI "ZhYI !TvNT}4 Z
Assessing the risks of material misstatement and fraud Z8E-(@`q5Q 评估材料错报和舞弊的风险 v/*}M&vo \(2w
/~ Materiality (level), tolerable error nNz1gV:0X 重要性(级别),可容忍误差 p4GhT~)l: :+NZW9_ Analytical procedures 1AQVj]#S 分析程序 Swz{5 J2C O2;FaASF Planning an audit )12.W=p 规划审计工作 FlGU1%]m .DsdQ4Y Audit documentation: working papers w^z5O6 审计文件:工作底稿 i0Ejo;dB \ne1Xu:hM The work of others p[R4!if2 其他机构的文件 IR;l{q&` ?lq Rely on the work of experts B|pO2de 依靠专家的工作 60,z! Vv DmU,}]#: Rely on the work of internal audit *N>n5B2 依靠内部审计工作 eyW8?: B-^r0/y; 3. Internal control _D~l2M 内部控制 Ipro6
I j5m KJC The evaluation of internal control systems LNp{lC 对内部控制系统的评估 GT.1,E,Vw -Zq\x' Tests of control J,4,#2M8 控制测试 4>
k"$l/: }`KK Substantive procedures (time, nature, extent)
_U.|$pU 实质性程序(时间,性质,程度) VyX5MVh Ov8^6O Transaction cycles: revenue, purchases, inventory, etc. <*JFY%y" 交易周期:收入,采购,库存等。 wcH,!;3z+ %,T=|5 n(I,pF 4.Audit evidence S[ch
/ 审计证据 @k=UB&?I m`i_O0T Obtain sufficient, appropriate audit evidence P:D;w2'Q 获取足够、适当的审计证据 ^h\(j*/#X E{;F4wT_@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yFoPCA86y 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 |RjAp.pm ^'9.VVyz The audit of specific items .RNY}bbk 审计的具体项目 Pi+pQFz5 cWtuI(. Receivables: confirmation nuKcq!L 应收帐款:确认 5{/uHscwLa )]}G8A Inventory: counting, cut-off, confirmation of inventory held by third parties Az7
]qb 存货:数量,减值,第三方持有存货的确认 y1{TVpN P ~ :
N Payables: supplier statement reconciliation, confirmation _'8P8T& 应付帐款:供应商的申明一致,确认 r7)qr%n QyghNImp Bank and cash: bank confirmation vA3wn>< 银行存款和现金:银行的确认 Ez8k.]q u f=k_U[b4> Auditing sampling @An} 审计抽样 {Qi J-[q CvHE7H|-{ 5.Review
3daI_Nx> 复核 \sBXS. XGuxd Subsequent events <Y]e 随后发生的事件 6Hbu7r*tm
kmUL^vF ">._&8KkE0 Xh}S_/9}5 NnH]c+ Going concern m"@o 持续关注
0~~yYo& ]_BH"ng} Management representations {J1iheuS} 与管理层的交涉沟通 }?\^^v h7 lD^c_b Audit finalization and the final review: unadjusted differences ;FQNO:NP 审核定稿和最后审查:未经调整的差异 ?7>"ZGDe> 5cGQ `l ^Q6?T(%$ 6. Reporting ~NZL~p 报告 ^T:L6: 学会计论坛bbs.xuekuaiji.com }DQTy.d;P Appendix Sn
S$5o 附录 6P3h955c Audit procedure ~-<MoCm! 审计程序 *`}
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