1. Assurance engagements and external audit
保证约定和外部审计 gmWRw{nS+ vI#\Qe Materiality, true and fair presentation, reasonable assurance uU6+
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p 物质性,真实公平的描述,合理的保证 H__9%p# by&#g Appointment, removal and resignation of auditors <O>r e3s 审计人员的的任命、免职和辞职 cI'&gT5
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"s| Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]~ )FMWQz- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 AU$W=Z* eM+]KG)} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior xe|o(!( 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 29pIO]8; mT>56\63 Engagement letter $)mE"4FE 约定书(委托书) mTW0_!. Ip(
IGR" 2. Planning and risk assessment Nj qUUkc 规划和风险评估 >"B95$x5 R|ViLt y General principles >.SU=HG; 一般原则 MVH^["AeR gc7S_D~; Plan and perform audits with an attitude of professional skepticism "kz``6C 持专业的怀疑态度计划和执行审计工作 W j/.rG&tE a84^"GH7 Audit risks = inherent risk ×control risk ×detection risk u
OEy}&fH 审计风险=内在风险×控制风险×检查风险 W{At3Bfy n!&DLB1z Risk-based approach 8k]'P*9ulz 基于风险的办法
s6rdQI] 4_8%ZaQ\.? Understanding the entity and knowledge of the business ITRv^IlF 了解商业的实质和知识 q*\#HC 0Oc' .E9 Assessing the risks of material misstatement and fraud +%=Ao6/# 评估材料错报和舞弊的风险 }?^5\ot u C6ZM#}I$l Materiality (level), tolerable error j>+x|!k 重要性(级别),可容忍误差 1 +O- g "6lf~%R" Analytical procedures j Aw&5, 分析程序 _0 USe i))S%!/r~ Planning an audit <K%qaf 规划审计工作 3lqR(Hh3 Q_euNoA0 Audit documentation: working papers `ux
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H# 审计文件:工作底稿 T/V8&'^i *
'WzIk2 The work of others H*!j\|v0 其他机构的文件 K~5QL/=1 _y#t[|}w Rely on the work of experts
4iBp!k7 依靠专家的工作 G \?fWqx D%N^
iJC,9 Rely on the work of internal audit 3 ~0Z.!O 依靠内部审计工作 |Ma"B4 =LL5E}xP 3. Internal control scCOiK) 内部控制 Ka&[
Oz<w **d3uc4y The evaluation of internal control systems E9;cd$}K 对内部控制系统的评估 lplEQ]J| xI55pj* Tests of control + O=wKsGD 控制测试 Pdmfn8I]% [nJ),9$z_ Substantive procedures (time, nature, extent) {O*WLZ {0 实质性程序(时间,性质,程度) TggM/@k _{)e\n Transaction cycles: revenue, purchases, inventory, etc. 3XYCtp8 交易周期:收入,采购,库存等。 ZMy0iQ@ 2i;G3"\ k]!Fh^O~, 4.Audit evidence Wjn1W;m&g 审计证据 ^\Nsx)Y; r`pg`ChHv Obtain sufficient, appropriate audit evidence F=U3o=-: 获取足够、适当的审计证据 dq28Y$9~ 4pq@o Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations N W :_)1 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 %Wkvo-rOq
~Jrtm7 The audit of specific items 8bLA6qmM\ 审计的具体项目 MU4/arXy $NC1>83 Receivables: confirmation abh='5H|^| 应收帐款:确认 SH2|xn ;|6kFBGC"+ Inventory: counting, cut-off, confirmation of inventory held by third parties ATp7:Q 存货:数量,减值,第三方持有存货的确认 m_\w) yT%"<m6Y*\ Payables: supplier statement reconciliation, confirmation l)m\i_r: 应付帐款:供应商的申明一致,确认 sy=M#WGS \ce (/I Bank and cash: bank confirmation uo;aC$US 银行存款和现金:银行的确认 9>\P]: "Kx2k>ym Auditing sampling /L\]t 审计抽样 ~F [}*%iR tfW/Mf 5.Review
'^)Ve:K-. 复核 HgPRz C ;UTT>j
Subsequent events 6!bp;iLKy 随后发生的事件 $_CE!_G&) bmgK6OyVR r|wB&
PGW Ca?5bCI, ,_@C(O Going concern wDswK "T 持续关注 ++n"`
]o, W iql c Management representations ?K%&N99c! 与管理层的交涉沟通 L1A0->t _PD RUJ Audit finalization and the final review: unadjusted differences u3)
Oj7cX 审核定稿和最后审查:未经调整的差异 eQ_dO]Q 'zCJK~x`x "D0:Y(\ 6. Reporting I{Hl2?CnI, 报告
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