1. Assurance engagements and external audit
保证约定和外部审计 LYd}w(} cZNi~ Materiality, true and fair presentation, reasonable assurance ZWf-X 物质性,真实公平的描述,合理的保证 [<]Y+33 1 L+=|*: Appointment, removal and resignation of auditors 4`'8fe/
" 审计人员的的任命、免职和辞职 cvZni#o2) *ZGX-+{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |ZS 57c: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 NJn&>/vM OJ v}kwV Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |0tg:\. 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 W3 ^z Ij l%rx#;=u Engagement letter q>^hoW2$C 约定书(委托书) E|pk. @@'
nit 2. Planning and risk assessment 1a<]$tZk 规划和风险评估 ;*y|8od
B C@*%AY General principles HH"$#T^- 一般原则 ;knd7SC Nc{]zWL9 Plan and perform audits with an attitude of professional skepticism ~}h^38 持专业的怀疑态度计划和执行审计工作 fJX\'Rc\ D+f'*| Audit risks = inherent risk ×control risk ×detection risk i\(\MzW*' 审计风险=内在风险×控制风险×检查风险 `'uUmyg 2< p{z Risk-based approach Q(lku"U' 基于风险的办法 Ee&hG[sx -g:lOht Understanding the entity and knowledge of the business O~.U:45t 了解商业的实质和知识 U);OR ,
Hn7(^t Assessing the risks of material misstatement and fraud D,k(~ 评估材料错报和舞弊的风险 (YIhTS
L"] {] O`gG Materiality (level), tolerable error #e*X0;m 重要性(级别),可容忍误差 K>kLUcC7Z H6_xwuw: Analytical procedures "ml?7Xl,n 分析程序 2A*/C7 'V&2Xvl% Planning an audit !L77y^oV 规划审计工作 u,fA! 3@G;'|z Audit documentation: working papers [Gh"ojt]w 审计文件:工作底稿 K'NcTw#f o
w2$o\hC The work of others JX{KYU 其他机构的文件 S."7+g7Ar F+Z2U/'a Rely on the work of experts Y&s2C%jT 依靠专家的工作 6)ycmu;!$ }
&1Iyb Rely on the work of internal audit fE^uF[-7? 依靠内部审计工作 ^|aNG`|O m=QCG)s 3. Internal control =N_,l'U\^ 内部控制 gv9=quG eaQ90B4 The evaluation of internal control systems ;`kWpM; 对内部控制系统的评估 +e'X; [h4o7 Tests of control ET)>#zp+s 控制测试 |q_
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a {]^2R>0Q Substantive procedures (time, nature, extent) ZW*n /#GUC 实质性程序(时间,性质,程度) Ib1e#M3 0 O~p7D Transaction cycles: revenue, purchases, inventory, etc. )Pli}) 交易周期:收入,采购,库存等。 khAqYu") RlsVC_H\ B;!f<"a8 4.Audit evidence t8&q9$ 审计证据 t[EfOQ Wr>(#*r7q Obtain sufficient, appropriate audit evidence , H2Yp
Zk 获取足够、适当的审计证据 ~GG?GB 2J<&rKCF Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations jJ~Y]dQi
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 3sFeP& 6e .v&f7( The audit of specific items YsP/p- 审计的具体项目 :Q_x/+- .$Bwb/a Receivables: confirmation ;LRW
8Wd 应收帐款:确认 $b>}C= gt dig~J\ Inventory: counting, cut-off, confirmation of inventory held by third parties <C<`J{X0 存货:数量,减值,第三方持有存货的确认 $
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t( aI(>]sWJ Payables: supplier statement reconciliation, confirmation Z^zbWFO]5 应付帐款:供应商的申明一致,确认 EvE,Dm?h s
-k_d< Bank and cash: bank confirmation 5j{Np,K 银行存款和现金:银行的确认 e"Rm_t ([ dT!B#aH Auditing sampling 3bs4mCq 审计抽样 Sdd9Dv?! Y-p<qL|_ 5.Review
F98i*K`" 复核 8~ #M{} 5|w&dM Subsequent events #U=;T]!'$ 随后发生的事件 *
OsU Y=; <y)E>Fl M)!skU (9$"#o T&xt`| Going concern #Qbl=o4 持续关注 6T+ A
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0,i Management representations a3@w|KLt 与管理层的交涉沟通 aMK~1]Cx }+RB
=#~o Audit finalization and the final review: unadjusted differences )%Ru#}1X6 审核定稿和最后审查:未经调整的差异 kWL.ewTiex 1;&;5
'r+PH*Mr 6. Reporting 4nkE IZ 报告 u3ZCT" ! 学会计论坛bbs.xuekuaiji.com feEMg Appendix t`|,6qEG 附录 5Qa
zHlJ Audit procedure 61_f3S(u 审计程序 xx8U$,Ng