1. Assurance engagements and external audit
保证约定和外部审计 )i^<r ;_z in- HUG Materiality, true and fair presentation, reasonable assurance -Z
Ugx$ 物质性,真实公平的描述,合理的保证 I \[_9 l
+OFw)8od Appointment, removal and resignation of auditors +sUFv)!4 审计人员的的任命、免职和辞职 ApV~(k)W 364`IC( a Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $ ,}E 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 DOJ N2{IP M`i\VG Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ],a 5)kV 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 Q;JM$a?5iV PFne+T!2F Engagement letter $$5aUI:$~$ 约定书(委托书) O7<]U_"I .QJ5sgmh 2. Planning and risk assessment AKyUfAj3 规划和风险评估 UsQ+`\| _JE"{ ; General principles T<p !5`B 1 一般原则 ?>rW>U6:P OAkZKG| Plan and perform audits with an attitude of professional skepticism ~%=MpQ3 持专业的怀疑态度计划和执行审计工作
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>J Audit risks = inherent risk ×control risk ×detection risk Y
M\ K%rk 审计风险=内在风险×控制风险×检查风险 K&70{r HxK80mJ Risk-based approach i/ )am9 基于风险的办法 SY^t} A7:/ 0ANZAX5 Understanding the entity and knowledge of the business A
'5,LfTu 了解商业的实质和知识 E5xzy/ZQ _EMwm&! Assessing the risks of material misstatement and fraud Q
qvihd 评估材料错报和舞弊的风险 vchm"p?9) Oz`BEyb]{ Materiality (level), tolerable error NzSoqh{R 重要性(级别),可容忍误差 M
.JoHH DB:+E|vSD Analytical procedures S` ;?z 分析程序 FUjl8b-| 7/f3Z1g Planning an audit U\;6mK)M^J 规划审计工作 ahOM CZF| @EpIh& Audit documentation: working papers .my0|4CQ#@ 审计文件:工作底稿 U`d5vEhT X{'q24\F The work of others lfz2~Si5A 其他机构的文件 ]0)|7TV* xScLVt<\e Rely on the work of experts 7~aM=8r 依靠专家的工作 80/F7 q'tn m~u5kbHOi= Rely on the work of internal audit ^1aAjYFn 依靠内部审计工作 2hkRd>)&5
4 G-wd 3. Internal control [[Fx[ 内部控制 {{MRELipW T}P".kpbS The evaluation of internal control systems *
%M3PTY\ 对内部控制系统的评估 i2(1ki/|O pxf$1 Tests of control V<@ o<R 控制测试 b e-~\ @ #Av.iAs Substantive procedures (time, nature, extent) 5v}8org 实质性程序(时间,性质,程度) (+3Wgl+]/ <U >>ZSi Transaction cycles: revenue, purchases, inventory, etc. D-(w_$# 交易周期:收入,采购,库存等。 "zFNg'; ^(h+URFpA u1PaHgi$ 4.Audit evidence oifv+oY 审计证据 :^x?2%
~K. rZ^v?4Z\ Obtain sufficient, appropriate audit evidence
1/-43B 获取足够、适当的审计证据 ;R?I4}O#R8 0B@Jity#! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations uVDa^+= 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 @u%_
1 q**G(}K The audit of specific items y2vUthRwo 审计的具体项目 r*_ZJ*h[ Z%Zd2
v Receivables: confirmation me ks
RcF 应收帐款:确认 -'BA{#e}L LLXVNO@e+ Inventory: counting, cut-off, confirmation of inventory held by third parties yH*6@P4:0= 存货:数量,减值,第三方持有存货的确认 .j>hI="b a5!Fv54 Payables: supplier statement reconciliation, confirmation I=9!Rs(QF 应付帐款:供应商的申明一致,确认 )Ocl=H|= FMkzrs Bank and cash: bank confirmation oK%K}{` 银行存款和现金:银行的确认 'n$%Ls}S ? Cg>h Auditing sampling 5N*Ux4M 审计抽样 _(
{A\}Q| '@CR\5 @ 5.Review
iVTGF< 复核 L^4-5`gj pd
8Nke Subsequent events
9*=W- v 随后发生的事件 1,~SS ~JDnKo y>|{YWbp? g
HbxgeL `o?Ph&p} Going concern f'{]"^e= 持续关注 z2hc.29t ZwerDkd Management representations zyg
}F 与管理层的交涉沟通 b2=0}~LK -x4X O`b Audit finalization and the final review: unadjusted differences tP%{P"g3^ 审核定稿和最后审查:未经调整的差异 GSQ/NYK h=_0+\% VA%Un,5h 6. Reporting U Gpu\TB 报告 \3jW~FV 学会计论坛bbs.xuekuaiji.com z.VyRB i0 Appendix fb:j%1WF 附录 ?8mlZ
X9C Audit procedure 8Bq!4uq\5| 审计程序 <P;}unq.kw