1. Assurance engagements and external audit
保证约定和外部审计 wlP3 XF? O[= L#wi Materiality, true and fair presentation, reasonable assurance 8x-19# 物质性,真实公平的描述,合理的保证 P>rRD`Yy\ `Kg!aN Appointment, removal and resignation of auditors c$,1j%[) 审计人员的的任命、免职和辞职 e|:\Ps `8 ~]
?sA{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !U:&8Le 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >yKz8SV# OIj.K@Kr Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior md<^x(h"< 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 6O,k! y> TrzAgNt Engagement letter U"/T`f'H z 约定书(委托书) *lA+-gkK* S`YT"|~ 2. Planning and risk assessment bvJ@H
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规划和风险评估 {St- U2?R&c;b General principles m-$}'mEO 一般原则 9]Ue%%vM JwxKWVpWv Plan and perform audits with an attitude of professional skepticism
lTu& 9) 持专业的怀疑态度计划和执行审计工作 2]?=\_T DzMg^Kp Audit risks = inherent risk ×control risk ×detection risk &k,DAx`rN; 审计风险=内在风险×控制风险×检查风险 ROn@tW
PX/Y?DP Risk-based approach *Sdx:G~gp 基于风险的办法 oh:9v+ [ KgO:},c Understanding the entity and knowledge of the business M.,DXEZT 了解商业的实质和知识 Q*I8RAfd OQfFS+6 Assessing the risks of material misstatement and fraud "`cN k26JZ 评估材料错报和舞弊的风险 lCUYE"o P<Bx1H-z- Materiality (level), tolerable error 3QBzyJWf 重要性(级别),可容忍误差 Pb;c:HeI/ B<L7`xL Analytical procedures *<S>PbqLw 分析程序 L,.~VNy- RHBQgD$ Planning an audit 5PZ!ZO& 规划审计工作 (_4DZMf TW>G
YGz Audit documentation: working papers 9s_^?q 审计文件:工作底稿 zMA;1Na XQn1B3k+ The work of others VO eVS&} 其他机构的文件 !@ ]IJ"\ "G%</G8M Rely on the work of experts M1WD^?tKQ. 依靠专家的工作 XX/s@C TaD;_)( Rely on the work of internal audit :0B 7lDw 依靠内部审计工作 ~Z/,o) }R16WY_' 3. Internal control OWwqCPz. 内部控制 11"r FZ uarfH]T{ The evaluation of internal control systems 'I/_vqp@
对内部控制系统的评估 6Jq[]l"v 6Ot~Q Tests of control u#EcR}=] 控制测试 1N(1h
D CnL=s6XD' Substantive procedures (time, nature, extent) p,8~)ic_ 实质性程序(时间,性质,程度) YhV<.2^k Rs5 lL-I Transaction cycles: revenue, purchases, inventory, etc. 8O]`3oa> 交易周期:收入,采购,库存等。 xrvM}Il =[]6NjKS, {rR(K"M 4.Audit evidence u*Xp%vNe 审计证据 R6(:l;
W WqF,\y%W* Obtain sufficient, appropriate audit evidence zsJ# CDm 获取足够、适当的审计证据 Godrz*" xA(z/% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ~C%I'z' 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 {>1FZsR49t ?< b{ The audit of specific items =w+8q1!o 审计的具体项目 X8ap %\<b{x# G Receivables: confirmation u|t l@_ 应收帐款:确认 ujxr/8mjV U&WEe`XM Inventory: counting, cut-off, confirmation of inventory held by third parties ErNYiYLi] 存货:数量,减值,第三方持有存货的确认 TC/c5:)] BJUj#s0$ Payables: supplier statement reconciliation, confirmation %a~/q0o> 应付帐款:供应商的申明一致,确认 <r:AJ; { V6pC Bank and cash: bank confirmation Z,#H\1v3lB 银行存款和现金:银行的确认 oV:oc, 0uDD
aFS Auditing sampling +v;z^+ 审计抽样 Q"qI'*Kgt `?Q
p>t 5.Review
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:';s~ 复核 'M >m$cCMZ O<cP1TF Subsequent events '3672wF/ 随后发生的事件 uTR^K=Ve )k,n} VdK%m`;2 WSHPhhM k B>
F(^ Going concern y,nmPX?]n 持续关注 4uIYX iwJ_~ Management representations g&FTX>wX 与管理层的交涉沟通 =Hd yra PoF3fy%. Audit finalization and the final review: unadjusted differences +\Vm t[v 审核定稿和最后审查:未经调整的差异 )cJ>&g4] xrkl)7;
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fAQ 6. Reporting |[>@Kk4 报告 ,_3hbT8Q
学会计论坛bbs.xuekuaiji.com bGWfMu=n Appendix l\s!A&L 附录 tVn?cS Audit procedure R
p&J!hlA 审计程序 LQR2T5S/Q,