1. Assurance engagements and external audit
保证约定和外部审计 %l[Cm4 A,e/y Materiality, true and fair presentation, reasonable assurance a kgXI^K 物质性,真实公平的描述,合理的保证 r0l ud&_9 ~-lIOQ.v Appointment, removal and resignation of auditors ST)l0c+Y> 审计人员的的任命、免职和辞职 8,=Ti7_ I
yIh0B~i Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $1.iMHb
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 n'7 3DApW `da6}Vqj: Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior inZMq(_@$ 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 )QaI{ z <<LmO-92 Engagement letter 3X*;.'#Z 约定书(委托书) 2GXAq~h@ ^i&/k 2. Planning and risk assessment ?c"No|@+ 规划和风险评估 t*zve,?} 6(B0gBCId General principles )Ac8'{Tq/ 一般原则 ;#78`x2 T,Cq;|g5E Plan and perform audits with an attitude of professional skepticism "v/^nH 持专业的怀疑态度计划和执行审计工作 kOETx pZ+zm6\$ Audit risks = inherent risk ×control risk ×detection risk ?Ri
W:TQ* 审计风险=内在风险×控制风险×检查风险 q`E6hm ?*K;+@EH Risk-based approach WW0N"m' 基于风险的办法 *58<.L| heZJ(mR Understanding the entity and knowledge of the business HB {w: 了解商业的实质和知识 g$
ZgR)q l Vo](#W Assessing the risks of material misstatement and fraud huWUd)Po% 评估材料错报和舞弊的风险 +VDwDJ)lG 6.~HbN Materiality (level), tolerable error b.47KJz t 重要性(级别),可容忍误差 [{6]i
J `5< Analytical procedures 2$yKa5SaX 分析程序 n
0 _:!]k^ wWY6DQQB Planning an audit 6vro:`R ? 规划审计工作 t<$9!" .Di+G-#aEs Audit documentation: working papers {3yzC 审计文件:工作底稿 |Q`}a % [esjR`u The work of others ymY,*Rb 其他机构的文件 8^\DQ&D A;1<P5lo Rely on the work of experts (NOAHV0H 依靠专家的工作 Ooc,R( tNjb{(eO\h Rely on the work of internal audit -9} ]J\ 依靠内部审计工作 z(g4D! Ec8Y}C,{7< 3. Internal control 7SoxsT) 内部控制 bd_U%0)pi1 #~I%qa"_pa The evaluation of internal control systems $.R$I&U 对内部控制系统的评估 -kq=W_ &sR{3pC} Tests of control .(VxeF(v_k 控制测试 =\J^_g4-l 1{_tV^3
@ Substantive procedures (time, nature, extent) aN).G1 实质性程序(时间,性质,程度) {(o\G"\<XY #AyM! Transaction cycles: revenue, purchases, inventory, etc. <po.:c
Ce 交易周期:收入,采购,库存等。 j8M}*1 7 '2E-#^ \|@]XNSN 4.Audit evidence %&c[g O!Za 审计证据 K*'(;1AiW %.pX!jL Obtain sufficient, appropriate audit evidence 9j49#wG0"B 获取足够、适当的审计证据 MkC25 t
B &D~M6[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _I<eJ\ 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 $d:/cN
8E 8~ .r/!wfy The audit of specific items lD6hL8[
审计的具体项目 pJ6bX4QnDX 1oFU4+{ 4 Receivables: confirmation ~4=4Ks0 应收帐款:确认 :o*{
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? Inventory: counting, cut-off, confirmation of inventory held by third parties |D$U{5}Mv 存货:数量,减值,第三方持有存货的确认 k^ B'W{ 3VCyq7B^ Payables: supplier statement reconciliation, confirmation UN`-;! 应付帐款:供应商的申明一致,确认 KAjKv_6=g +V
dYT6{p Bank and cash: bank confirmation
tU!"CX 银行存款和现金:银行的确认 *P$5k1 @0A0\2 Auditing sampling rxI?|}4 审计抽样 %~4R)bsJ' |m"2B]"@ 5.Review
=NSLx 2:T 复核 tJUMLn? pA!+;Y!ZB< Subsequent events r*>XkM& M 随后发生的事件 #`:60#l *=MC+4E !z{bqPlFGG mz+>rc ?fnJ`^|-r Going concern |w>"oaLN|Q 持续关注 _Eq:Qbw# /!eC;qp;[ Management representations hK@1
s 与管理层的交涉沟通 59$mfW
o> .J%}ROm Audit finalization and the final review: unadjusted differences s+yBxgQ/ 审核定稿和最后审查:未经调整的差异 GJy><'J,!> 1#(,Bq4 UQPd@IVu6 6. Reporting u&STGc[ 报告 wI
#_r_ 学会计论坛bbs.xuekuaiji.com hs2f3;) Appendix ]0ouJY 附录 nDiD7:e7= Audit procedure '|J-8" 审计程序 A8e b{qv