1. Assurance engagements and external audit
保证约定和外部审计 VJW8%s[ Ygg(qB1q Materiality, true and fair presentation, reasonable assurance SJLs3iz_) 物质性,真实公平的描述,合理的保证 MZA%ET,l,< ('BB9#\t Appointment, removal and resignation of auditors g26_#4 P 审计人员的的任命、免职和辞职 7J$rA.tu n4XkhY| Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |pMP- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :nqDX g}hNsU=$5~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +
>:} 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 KMfRMc& l6xqc,h!K Engagement letter F &5iA\ 约定书(委托书) 'aD"v> >}]bKq 2. Planning and risk assessment Vi'7m3& 规划和风险评估 NL-PQ%lUA ).u>%4=6 General principles SLN OOEN 一般原则 S}0-2T[ +@8, uL Plan and perform audits with an attitude of professional skepticism Q($@{[lT 持专业的怀疑态度计划和执行审计工作 A93(} V7I egfd=z=2un Audit risks = inherent risk ×control risk ×detection risk >nK ( 审计风险=内在风险×控制风险×检查风险 i^ILo,Q !&@t Risk-based approach "~6&rt 基于风险的办法 DSp~k) :l
Z\=2D Understanding the entity and knowledge of the business @RoU 了解商业的实质和知识 CJ)u#PmkJ f1o^:}5x Assessing the risks of material misstatement and fraud ;r]!
qv: 评估材料错报和舞弊的风险 +[S<"}ls7 l#+@!2z Materiality (level), tolerable error `\3RFr 重要性(级别),可容忍误差 c1*^
\ XJS^{=/ Analytical procedures 7Ot&]M 分析程序 |Df`Aq(eYJ PIQd=%?' Planning an audit ~W B-WI\ 规划审计工作 +>a(9r|: 6B>*v`T: Audit documentation: working papers f!GFRMM1 审计文件:工作底稿 Xo.3OER SST@ The work of others ?&U~X)Q 其他机构的文件 7(LB} z! k Rely on the work of experts V{qR/ 依靠专家的工作 _R
;$tG, 6Ol)SQE, Rely on the work of internal audit ~1,$ 依靠内部审计工作 w/(2fU ( />PH{ l 3. Internal control EWVn*xl? 内部控制 #Wv8+&n }1sd<<\` The evaluation of internal control systems :FS~T[C; 对内部控制系统的评估 1x+w|h '^2bC Tests of control Ipow
Jw^ 控制测试 `j.-hy>s -Zg@#H Substantive procedures (time, nature, extent) Q b5vyV ` 实质性程序(时间,性质,程度) H}1XK|K3#H ^Ri
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vM Transaction cycles: revenue, purchases, inventory, etc. bD1IY1 交易周期:收入,采购,库存等。
/zir$ }~<9*M-P U\YzE.G1]S 4.Audit evidence 6WLq>Jo 审计证据 2>Kn'p \ ERHnh Obtain sufficient, appropriate audit evidence f2Tz5slE 获取足够、适当的审计证据 0qN?4h)7 f+QDjJ?z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations IU]@%jA_:A 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 ~c>]kL(, jrYA5>=># The audit of specific items %w/:mH3FA 审计的具体项目 !OR%AdxB [;7$ 'lr%D Receivables: confirmation >~G _'~_f 应收帐款:确认 :YmFQ>e? gvxOo#8] Inventory: counting, cut-off, confirmation of inventory held by third parties vH?3UW 存货:数量,减值,第三方持有存货的确认 tW3Nry F4&`0y: Payables: supplier statement reconciliation, confirmation E-$N!KY 应付帐款:供应商的申明一致,确认 ~_4$|WKl
(n@&M!a Bank and cash: bank confirmation )TkXdA?. 银行存款和现金:银行的确认 qI1JM = - I j Auditing sampling KMV&c 审计抽样 0tN/P+!| QPz3IK% 5.Review
hKQg:30< 复核 XZpF<7l G:|=d0 Subsequent events <\5E{/7Tl 随后发生的事件 (d=knoo7A
e5m-7{h@ PZCOJK roWg~U(S X>s'_F? Going concern ?_G?SQ 持续关注 ZG-[Gz ADlLodG Management representations 2c8e:Xgv 与管理层的交涉沟通 UE%~SVi.# )Hlc\Mgy Audit finalization and the final review: unadjusted differences XZ1<sm8t." 审核定稿和最后审查:未经调整的差异 ;rJ/Diz!g EN@Pr `R Bpl(s
+ 6. Reporting ]`O??wN 报告 Hd0?}w\ 学会计论坛bbs.xuekuaiji.com FTZaN1%` Appendix >=3ay^(Y2D 附录 8j
&LU, Audit procedure oi/bp#(fa 审计程序 uSn<]OrZo`