1. Assurance engagements and external audit
保证约定和外部审计
7:h8b/9 ?1f(@ Materiality, true and fair presentation, reasonable assurance n;eK2+}] 物质性,真实公平的描述,合理的保证 tw`{\kWG 1P'R-I Appointment, removal and resignation of auditors ~?m vV`30& 审计人员的的任命、免职和辞职 <L72nwcK UqP
%S$9 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion pErre2fS 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Xiyh3/%yy ?G#T6$E8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >4zH\T! 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 Ny.s
u?E 22|a~"Z Engagement letter FTihxC?.L 约定书(委托书) jG0o-x=X tWNz:
V 2. Planning and risk assessment ]Y%?kQ^ 规划和风险评估 vB :_|B 7%-+7O 3ud General principles k lRS:\dW 一般原则 Mpm#a0f ~t $zypw Plan and perform audits with an attitude of professional skepticism hY?x14m$3 持专业的怀疑态度计划和执行审计工作 Felu`@b X"KX_)GZD Audit risks = inherent risk ×control risk ×detection risk PuuO2TZ 审计风险=内在风险×控制风险×检查风险 &wlSOC')j qw!_/Z3[ Risk-based approach BJM_kKH 基于风险的办法 r&G=}ZMO >lo,0oG Understanding the entity and knowledge of the business 03iD(,@ 了解商业的实质和知识 Cyw
Q A&$oiLc Assessing the risks of material misstatement and fraud tr]=q9
评估材料错报和舞弊的风险 .H,wdzg) ]"3(UKx Materiality (level), tolerable error Hd1e9Q,:| 重要性(级别),可容忍误差 Kw%n;GFl' +$eEZ;4 Analytical procedures D3^Yc:[_@ 分析程序 50:$km\ ;_yp@.,\T Planning an audit 9`/\|t|V 规划审计工作 '$]u?m F+Qp
mVU Audit documentation: working papers 2BU%4IG 审计文件:工作底稿 d$uh.?F5 (z}q6Lfa The work of others MLL4nkO,` 其他机构的文件 tFvc~zz9 <c[+60p" Rely on the work of experts O\64)V
0 依靠专家的工作 ,8KD-" l^g H!y%Fa Ti Rely on the work of internal audit p/|":(U 依靠内部审计工作 fIo7R-XP n\Z&sc 3. Internal control : QK )Ym 内部控制 SArSi6vF `TM[7' The evaluation of internal control systems \}0J%F1 对内部控制系统的评估 -q9`Btz \0'7p-T6 Tests of control IK%fX/tDyc 控制测试 -sais
H6 x0ZEVa0`4 Substantive procedures (time, nature, extent) x[Xj[O 实质性程序(时间,性质,程度) C:77~f-+rQ >&0)d7Nu8m Transaction cycles: revenue, purchases, inventory, etc. #tyHj k 交易周期:收入,采购,库存等。 *5DOTWos 26fbBt8nP ;><9R@0 4.Audit evidence >&K1+FSmyJ 审计证据 %Lec\(-4L fmD
U Obtain sufficient, appropriate audit evidence nRpZ;X)'. 获取足够、适当的审计证据 o|\0IG(\ V
+/Vk1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations sK~d{)+T 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 *R17 KMS M<t>jM@'A# The audit of specific items '&/"_ 审计的具体项目 Is~bA_-
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fLi Receivables: confirmation V j\1HQ 应收帐款:确认 d($f8{~W \29a@
6 Inventory: counting, cut-off, confirmation of inventory held by third parties G
dFTKOq 存货:数量,减值,第三方持有存货的确认 T<*i($
[ YYFJJ,7? Payables: supplier statement reconciliation, confirmation $O*rxQ} 应付帐款:供应商的申明一致,确认 Q ^%+r"h 38IVSK_
Bank and cash: bank confirmation M{S7tMX 银行存款和现金:银行的确认 KsM2?aqwf_ =F2e*?a3 Auditing sampling r40#-A$ 审计抽样 bd[zdL#4K z= pb<Y@X 5.Review
vmI]N 复核 .W{\wkn |t^7L )&y Subsequent events L^: +8g 随后发生的事件 o/EA%q1 {6YLiQ*_ pEIc?i*
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*4 Going concern S_cba(0-|\ 持续关注
KQ<pQkhv [xT2c.2__J Management representations [m7jZOEu 与管理层的交涉沟通 $\>GQ~k hv
18V>8 Audit finalization and the final review: unadjusted differences lgTav
s 审核定稿和最后审查:未经调整的差异 0eY$K7
U ~ g$Pb[V 7MreBs(M 6. Reporting ,o-BJ
069 报告 X$w ,zb\ 学会计论坛bbs.xuekuaiji.com =/MAKi}g Appendix K1O0/2O 附录 CW>f; Audit procedure BgLK}p^ 审计程序 HABMFv