1. Assurance engagements and external audit
保证约定和外部审计 \Q0[?k Enum/O5 Materiality, true and fair presentation, reasonable assurance zv0l,-o 物质性,真实公平的描述,合理的保证 !dyXJQ <
$J>9k Appointment, removal and resignation of auditors v%+:/m1 审计人员的的任命、免职和辞职 J8uLJ 5:Z0Pt Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion le/,R@]B9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 u0|8Tgf s4A43i'g!h Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5m\<U` 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 _(%d(E2? 0D\#Pq
v Engagement letter Dfg2`l 约定书(委托书) oHd FMD@ \^L`7cBL 2. Planning and risk assessment SUCMb8 规划和风险评估 3!XjtVhK?I _aGOb;h General principles 52:HNA\E/ 一般原则 ]O+Ma}dxz: ($au:'kU
Plan and perform audits with an attitude of professional skepticism :W!7mna 持专业的怀疑态度计划和执行审计工作 n.'8A(,r3 q
E&v ; Audit risks = inherent risk ×control risk ×detection risk y"bByd|6 审计风险=内在风险×控制风险×检查风险 xST8|H UQ)W%Y;[0 Risk-based approach '\Giv!> 基于风险的办法 !=;+%C&8y -lbm*
-( Understanding the entity and knowledge of the business I4/8 _)b^ 了解商业的实质和知识 g7}Gip}.> G18F&c~ Assessing the risks of material misstatement and fraud |'P]GK 评估材料错报和舞弊的风险 _4"mAPt h`KFL/fT Materiality (level), tolerable error q)LMm7 重要性(级别),可容忍误差 k;K)xb[w | HePUWL' Analytical procedures LJd5;so- 分析程序 ii[F]sR\ 7!@-*/|!S9 Planning an audit d4u}) 规划审计工作 e-:yb^ &+Z,hs9% Audit documentation: working papers jF ^~p9z 审计文件:工作底稿 *w^C"^* V=R 3)GC The work of others K-bD<X 其他机构的文件 Aw}"gpL RN$1bxY Rely on the work of experts JJP08oP 依靠专家的工作 K{&mI/; ;YA(|h< Rely on the work of internal audit mw_~*Nc'9 依靠内部审计工作 WKC.$[T= oe%}?u 3. Internal control >p)MawT] 内部控制 'FqQzx"r
LxYrl- The evaluation of internal control systems M2
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对内部控制系统的评估 (U&tt]| SX<` {x&L Tests of control ;nep5!s;< 控制测试
gp5_Z-me !TAlBkj Substantive procedures (time, nature, extent) -=%@L&y1 实质性程序(时间,性质,程度) s3~lT. D?;"9e% Transaction cycles: revenue, purchases, inventory, etc. cJ{ Nh;" 交易周期:收入,采购,库存等。 m_.>C 't1ax^-g 4lr(,nPRD 4.Audit evidence K~c=M",mW 审计证据 8K.R= DnC{YK Obtain sufficient, appropriate audit evidence =
Q+;=-1 获取足够、适当的审计证据 #yI
mKEYX TT2d81I3m Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations .n#@$
nGZ 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 &|Bc7+/P {9?Jj A The audit of specific items 0xxg|;h.,g 审计的具体项目 gW^VVbB'L /M|262% Receivables: confirmation f-bVKHt 应收帐款:确认 D ~stM @JtM5qB Inventory: counting, cut-off, confirmation of inventory held by third parties <vUbv 存货:数量,减值,第三方持有存货的确认 3N dq> Wl B Payables: supplier statement reconciliation, confirmation dYG,_ji 应付帐款:供应商的申明一致,确认 ?%O(mC]u& N/Z2hn/m Bank and cash: bank confirmation \SN&G`o< 银行存款和现金:银行的确认 gYNjzew' ?j40}
B]]d Auditing sampling ey2S#%DF] 审计抽样 [h^2Y&Au5 >OL 3H$F 5.Review
v>$'iT~ l 复核 :# .<[ fI{E SXU Subsequent events v9:9E|,U+ 随后发生的事件 ur3(HL '9S8}q 6eT5ktf Ka[t75~; eIz<)-7: Going concern H| 8Qp* 持续关注 8"U. Hnu )we}6sE" Management representations v:!
Z=I}> 与管理层的交涉沟通 i&5XF ePr&!Tz# Audit finalization and the final review: unadjusted differences )CuZDf@ 审核定稿和最后审查:未经调整的差异 <}E!w_yi N.\-
8?> {_`^R>"\&w 6. Reporting +_; l|uhT; 报告 +?:7O=Y 学会计论坛bbs.xuekuaiji.com *QwY]j%^ Appendix J&M
o%"[) 附录 )\eI
;8 Audit procedure t/cY=Wp 审计程序 :<hXH^n