1. Assurance engagements and external audit
保证约定和外部审计 13B[mp4 ^*iZN
=\ Materiality, true and fair presentation, reasonable assurance u tQ_!3u 物质性,真实公平的描述,合理的保证
wZ*m 4Jw0m#UN1 Appointment, removal and resignation of auditors ;X\!*Loe 审计人员的的任命、免职和辞职 ;VvqKyUh7` 5:O"T Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion JL]6o8x 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &359tG0@P T9u/|OP Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #MI}KmH 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 B&tl6?7h wKwireOs Engagement letter L!5%;!>.P 约定书(委托书) 65MR(+3 /VJ[1o^ 2. Planning and risk assessment 1MOQ/N2BR 规划和风险评估 /\2 s%b* lqu1H& General principles xHI
>CNC, 一般原则 kRG-~'
f%` p7|~x@q+ Plan and perform audits with an attitude of professional skepticism n-p|7N 持专业的怀疑态度计划和执行审计工作 #SQFI;zj V
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I+E Audit risks = inherent risk ×control risk ×detection risk M@
mCBcbN 审计风险=内在风险×控制风险×检查风险 W|~Ehg JgEpqA12 Risk-based approach i5|!MIY 基于风险的办法 KbSIKj 1 [dza5 Understanding the entity and knowledge of the business :)bm+xWFF 了解商业的实质和知识
LR}b^QU7 {ImZ><xe/ Assessing the risks of material misstatement and fraud DN!:Rm uc 评估材料错报和舞弊的风险 I lvjS^j Da
aLRMQ= Materiality (level), tolerable error l9# v r 重要性(级别),可容忍误差 5^[V%4y> s&z+j%;+o Analytical procedures NO"=\Zn6 分析程序 |odl~juU +K]kGF
Planning an audit ><5tnBP|+L 规划审计工作 jFnq{Lt
=3Y?U*d Audit documentation: working papers }7k+tJ< 审计文件:工作底稿 I%;xMtY1o eZT923tD The work of others $Y7q2 其他机构的文件 @ScH"I];uA H 2\KI( Rely on the work of experts =((#k DrN 依靠专家的工作 %6HDLG6@^} r6QNs1f~. Rely on the work of internal audit <SbW
QbN 依靠内部审计工作 $
^m_M.1 79=w]y 3. Internal control T/UhZ4(V 内部控制 ]xbR:CYJ ,J~kwJ$L The evaluation of internal control systems }`M[%]MNc 对内部控制系统的评估 I[G<aI! WTZP}p1 Tests of control g#T8WX{(V 控制测试 zuwCN. G)M9to Substantive procedures (time, nature, extent) _6(QbY'JV` 实质性程序(时间,性质,程度) O\=3{ T[;O K Transaction cycles: revenue, purchases, inventory, etc.
Gr}Lp 交易周期:收入,采购,库存等。 7;+:J;xf66 k7W7S`H
G(EiDo& 4.Audit evidence :"|}oKT%mP 审计证据 `c ^2 MkF:1-=L Obtain sufficient, appropriate audit evidence O-@*xwD 获取足够、适当的审计证据 0Ou`&u _ ^r KOd Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 1zl6Rwk^o 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 KAT4C 4=, JFIUD{>fp The audit of specific items S1.w^Ccy 审计的具体项目 F$N"&<[c |Qo
;=~7 Receivables: confirmation ^duNEu0* 应收帐款:确认 #%rXDGDS pZ}4'GnZI Inventory: counting, cut-off, confirmation of inventory held by third parties rfp
eX 存货:数量,减值,第三方持有存货的确认
MD%_Z/NL p'fU}B1 Payables: supplier statement reconciliation, confirmation TXWi5f[ 应付帐款:供应商的申明一致,确认 TW8E^k7 GNlP]9wX Bank and cash: bank confirmation J]^)vxm3 银行存款和现金:银行的确认 <b~KR8 h/j+b.| Auditing sampling
lU`]yL 审计抽样 rhGHR5
g A]id*RtY 5.Review
2;VggPpT 复核 o$8v8="p C0|<+3uND= Subsequent events !~u;CMR 随后发生的事件 NguJ[ ~ pWbD~aeg '8R5?9" ^p?O1qTg ;I1}
g] Going concern dlsVE~_G 持续关注 s-!Bpr16o0 8M9 &CsT6 Management representations po~V{>fUm 与管理层的交涉沟通 B`3RyM"J @ (vMC.y5 Audit finalization and the final review: unadjusted differences @-|{qP=Dy 审核定稿和最后审查:未经调整的差异 -
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+P2f<~ ^R',P(@oL 6. Reporting |!NKKvf 报告 =(Y 1y$ 学会计论坛bbs.xuekuaiji.com gswp:82e2 Appendix !*_5 B' 附录 ,iY/\
U'' Audit procedure c+|,qm 审计程序 FTZ][