1. Assurance engagements and external audit
保证约定和外部审计 c{3rl;Cs 3C^1frF Materiality, true and fair presentation, reasonable assurance Nw<P
bklz 物质性,真实公平的描述,合理的保证 Dgi~rr1`'s Zz"}Cz:bX Appointment, removal and resignation of auditors \C|cp|A*& 审计人员的的任命、免职和辞职 #Ob]]!y 8k!6b\Imz Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion h'5Cp(G 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :d'
5O8 5vOC CW Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <[Oo*:A!7 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 T[uDZYx *y7 $xa4 Engagement letter X[hM8G 约定书(委托书) !~ rt:Z _"N\b%CkO 2. Planning and risk assessment PpOlt.yui 规划和风险评估 ~L?nq@DL +"!aM?o General principles CjZ2z%||= 一般原则 l(kr'x 1mW % Plan and perform audits with an attitude of professional skepticism H~fdbR 持专业的怀疑态度计划和执行审计工作 N}Vn;29 y\PxR708 Audit risks = inherent risk ×control risk ×detection risk :L$4*8@`+ 审计风险=内在风险×控制风险×检查风险 =!0I_L/ c@du2ICUc Risk-based approach :c8^db`" 基于风险的办法 ,=By$.rr' Dkw7]9Qm Understanding the entity and knowledge of the business 8jnz}aBd 了解商业的实质和知识 e3(<8]`b[ !]b@RUU Assessing the risks of material misstatement and fraud j6>tH"i 评估材料错报和舞弊的风险 .9M.| Ijo(^v@ Materiality (level), tolerable error m_lrPY- 重要性(级别),可容忍误差 b1^cD6sT+ `deYi 2z Analytical procedures %a8&W 分析程序 G[yI*/E; h)dRR_ Planning an audit |B[eJq 规划审计工作 ZKdh%8C >&K!VQ{g Audit documentation: working papers KH<v@IJ\ 审计文件:工作底稿 d-$_|G+ +zO]N
& The work of others p:[LnL 其他机构的文件 2Rptxb_@ q6
27< Rely on the work of experts ! D1zXXq 依靠专家的工作 _z"o1`{w P. V\ov7m2 Rely on the work of internal audit %z)EO9vtr 依靠内部审计工作 36A;!1 Lb~\Yn'z 3. Internal control #PAU'u
3{/ 内部控制 {LB`)Kuu Zu#< The evaluation of internal control systems DY3:#X`4 对内部控制系统的评估 nVOqn\m- Eo=HNe Tests of control A*0*sZ0 控制测试 e'~ Q@_D HdCk!Fv Substantive procedures (time, nature, extent) n;OHH{E{ 实质性程序(时间,性质,程度) JDhwN<0R
rPTfpeqN) Transaction cycles: revenue, purchases, inventory, etc. e_.~n<= 交易周期:收入,采购,库存等。 F#1kZ@
nq ^!uO(B& .^H1\p];Lw 4.Audit evidence wAz,vq=x 审计证据 i./Y w +]L) >$6 Obtain sufficient, appropriate audit evidence P>W8V+l![ 获取足够、适当的审计证据 l ?/gWD^ .v
l="< Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations k2uBaj] 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 0UjyMEiK <PQRd The audit of specific items V"g~q?@F 审计的具体项目 va+m9R0 rgn|24x Receivables: confirmation Z@nmjj i 应收帐款:确认 Cha?7F[xL @`2oz
i~lO Inventory: counting, cut-off, confirmation of inventory held by third parties nOr"K;C 存货:数量,减值,第三方持有存货的确认 ,s81rJ- 9BurjG1k? Payables: supplier statement reconciliation, confirmation 3H <`Z4;
应付帐款:供应商的申明一致,确认 g4T3?"xMB_ |nfH-JytV Bank and cash: bank confirmation )w@y(;WJ 银行存款和现金:银行的确认 N$*>suQ, T/Ez*iQW Auditing sampling Y?e3B x7*b 审计抽样 uTUa4^]* [$H( CH` 5.Review
rZ 6@b 复核 EyPy*_A X)Ocn`| Subsequent events Qvs(Rt3?y 随后发生的事件 14;Av
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s Xe> ~H4I9 %pM :{Z Going concern H8x:D3C0 持续关注 +Hi{/{k0N iiQ||P}5 Management representations W *|OOa' 与管理层的交涉沟通 W>VAbm a6OrE*x:D Audit finalization and the final review: unadjusted differences ,at-ci\' 审核定稿和最后审查:未经调整的差异 n9w j[t1/ jCam,$oE }%
FDm@+ 6. Reporting |)*m[_1 报告
$o{F 学会计论坛bbs.xuekuaiji.com FC~|& Appendix WJBW: 2=; 附录 8o%E&Jg: Audit procedure ,2E`:#$ 审计程序 ?BX
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