1. Assurance engagements and external audit
保证约定和外部审计 JThk Wx >y&[BB7S6 Materiality, true and fair presentation, reasonable assurance 4(m/D>6: 物质性,真实公平的描述,合理的保证 w4NZt|>5j; $#F;
xys Appointment, removal and resignation of auditors
o.p+j 审计人员的的任命、免职和辞职 t;h+Cf4 PpW
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f\ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
8u4gx<;O 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "$# $f SnH:(tO[X Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior b?sAEU; 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 rve7YS' ^ b=5
6~[ Engagement letter 2Y9y5[K,F) 约定书(委托书) 5dbX%e_OP [O.LUR; 2. Planning and risk assessment 22l|!B%o 规划和风险评估 YCtIeq% 8[vl
3C General principles Pw0{.W~r 一般原则 H't `Q&]a
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W/N Plan and perform audits with an attitude of professional skepticism >ly&+3S 持专业的怀疑态度计划和执行审计工作 ]!n*V/g u?F7L8q] Audit risks = inherent risk ×control risk ×detection risk S~]
8K8"sT 审计风险=内在风险×控制风险×检查风险 n%7A;l!{ jI@bTS o Risk-based approach KteZK.+#: 基于风险的办法 x&mz
- mABwM$_ Understanding the entity and knowledge of the business qpluk! 了解商业的实质和知识 #p11D=
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M <' Assessing the risks of material misstatement and fraud k#{
lt-a/ 评估材料错报和舞弊的风险 fx8y`8}_ %#[r_QQ^
Materiality (level), tolerable error m0dFA<5- 重要性(级别),可容忍误差 iKP\/LR<n okd
``vG Analytical procedures ; |E! |w 分析程序 I^rZgp<'i BaNU}@ Planning an audit sDz)_;;% 规划审计工作 >[A65q' eH"qI2
A Audit documentation: working papers +z~!#j4Q 审计文件:工作底稿 ^sr:N5~z` *y":@T The work of others Z&?+&q
r^ 其他机构的文件 F[Guy7?O -oaG| Rely on the work of experts vV$hGS(f~ 依靠专家的工作 2zmQp x
mrugNRg Rely on the work of internal audit 3Vb=6-| 依靠内部审计工作 RE(=! 8lGR WF3DGqs_] 3. Internal control ,?7xb]h 内部控制 ba1$kU *Bb|N--jI The evaluation of internal control systems B6Wq/fl/ 对内部控制系统的评估 #w%a
m`+ O9Jx%tolF% Tests of control O,V6hU/ * 控制测试 1DI"LIL VDb,$i.Z0 Substantive procedures (time, nature, extent) 2f}K#i8 实质性程序(时间,性质,程度) D-2v>l_ X+'^Sp Transaction cycles: revenue, purchases, inventory, etc. /z.7:<gZ( 交易周期:收入,采购,库存等。 rhzv^t 5pKvNLy.t {{
4p{ 4.Audit evidence T?p`Y| gl 审计证据 &?5{z\;1" 9FIe W[ Obtain sufficient, appropriate audit evidence K@$L~G 获取足够、适当的审计证据 GWA!Ab'<U >TQBRA;' Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations b[&,
%Sm+6 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 avbr7
X( a2klOX{ The audit of specific items *]E7}bqb 审计的具体项目 #<PA-
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JQt#[9l Receivables: confirmation zvK5Zxl 应收帐款:确认 x(/@Pt2B $
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W Inventory: counting, cut-off, confirmation of inventory held by third parties ,SE$Rh 存货:数量,减值,第三方持有存货的确认 =p&'_a^$ DESViQM Payables: supplier statement reconciliation, confirmation -'p@ lk 应付帐款:供应商的申明一致,确认 "o5gQTwb sP3.s_U^ Bank and cash: bank confirmation !7"K>m< 银行存款和现金:银行的确认
8.;';[ 8t*%q+Z Auditing sampling u8k{N 审计抽样 k,*#I<($ >fZ/09&3 5.Review
eV{FcJha 复核 x[O#(^q D@4&@> Subsequent events G=bP<XF 随后发生的事件 0@FM^ejA# ~=AKX(Q $ DZQdhv uZiY<(X ^Mvsq) Going concern ?:''VM. 持续关注 g0:4zeL x 1x j\O Management representations 3
}#XA+Z 与管理层的交涉沟通 D`~{[cv)\ >
*t>U8 Audit finalization and the final review: unadjusted differences `d|bH;w 审核定稿和最后审查:未经调整的差异 y'2kV6TtqD ~ Dp:
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Q: 6. Reporting J"2ODB5" 报告 l;Wy,?p 学会计论坛bbs.xuekuaiji.com |gRgQGeB Appendix 2bn@:71` 附录 /E4 }d=5L Audit procedure L5 k>;|SA 审计程序 "k1Tsd-