1. Assurance engagements and external audit
保证约定和外部审计 F~%]6^$w 0fb`08,^ Materiality, true and fair presentation, reasonable assurance & -{DfNK c 物质性,真实公平的描述,合理的保证 [5zx17' IE;~?W" Appointment, removal and resignation of auditors :=/85\P0SU 审计人员的的任命、免职和辞职 ?WF/|/ r"``QmM Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,TXTS*V? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 l>Z5 uSG $FlW1E j Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior lG4H:
[5V 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 ,4zmb`dP
< :*ing Engagement letter CN#+U,NZV 约定书(委托书) )~+E[| $}J5xG,}$ 2. Planning and risk assessment ]w;rfn9D 规划和风险评估 ^* J2'X38I P;P%n General principles w.H%R-Be 一般原则 biSz?DJ> "}q@Y= Plan and perform audits with an attitude of professional skepticism (eCJ;%%k 持专业的怀疑态度计划和执行审计工作 *of3:w p[hZ@f(z Audit risks = inherent risk ×control risk ×detection risk kSR\RuY* 审计风险=内在风险×控制风险×检查风险 LV\DBDM .q
`Hjmg< Risk-based approach 0J?~N`#O| 基于风险的办法 4SlADvGl r G4';V^q Understanding the entity and knowledge of the business &j4 xgh 9 了解商业的实质和知识 E=e*VEjy *
mOo@+89 Assessing the risks of material misstatement and fraud .QA }u ,EN 评估材料错报和舞弊的风险 f0X_fm_q r<K(jG[:{f Materiality (level), tolerable error CjlKMbnBH 重要性(级别),可容忍误差 cWi}V 3gv|9T Analytical procedures <\NY<QIwFw 分析程序 FrTi+& < {DU`[:SQZg Planning an audit .WPV dwV4U 规划审计工作 /LO-HnJ zUKmx y@ Audit documentation: working papers <_3b1VhZ 审计文件:工作底稿 0BIy>wy: ~~v3p>z Rr The work of others ?YZ- P{rTS 其他机构的文件 &?q/
1vLa ^r*r
w= Rely on the work of experts x7~r,x(xM 依靠专家的工作 /lo2y?CS* Z?%zgqTXb Rely on the work of internal audit +pR[U4$ 依靠内部审计工作 OY:
,D MC<PM6w 3. Internal control ?,&
tNP{jq 内部控制 # a<Gxj 'R
c,Mq' The evaluation of internal control systems ~xD={9BL 对内部控制系统的评估 \~fONB
Y byTh/ H Tests of control WN01h=1J_ 控制测试 eu(:`uu w,h`s.AN Substantive procedures (time, nature, extent) ;~"FLQg@ 实质性程序(时间,性质,程度) !{^PO<9 dR"@` Transaction cycles: revenue, purchases, inventory, etc. kg
'o&^/= 交易周期:收入,采购,库存等。 Qk,I^1w?7 Z/t+8;TMR, CaL\fZ 4.Audit evidence %d?cP}V 审计证据 CbwJd5tk ,6om\9.E@ Obtain sufficient, appropriate audit evidence +R
|z{M)* 获取足够、适当的审计证据 |h;0H` YhDtUt}? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Vz
Y8rI 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 a>GyO&+Dkg 3+ @<lVew6 The audit of specific items i70wrW#k 审计的具体项目 h"_MA_]~ bI:zp!-. Receivables: confirmation i[?Vin 应收帐款:确认 3?1`D/ H^s<{E0< Inventory: counting, cut-off, confirmation of inventory held by third parties X&7F_#s 存货:数量,减值,第三方持有存货的确认 Pmh8sw MM(xk Payables: supplier statement reconciliation, confirmation R)mu2^ 应付帐款:供应商的申明一致,确认 =5kY6%E7c ZuS0DPS`L Bank and cash: bank confirmation vSi.txV2 银行存款和现金:银行的确认 )XYv}U kic/*v\6@ Auditing sampling S/4^ d &Gr 审计抽样 0cJWJOj& TrLu~4 5.Review
OH">b6>\ 复核 |Z=^`J [3{W^WSOz Subsequent events rEv$+pP 随后发生的事件 i 7x7xtq C/TF-g-_Y r
vXWcu -" m^GJuPLW ]%?YZn<{ Going concern ?TU }~} 持续关注 YKO){f5 sB c
(gr Management representations >g+?Oebgw 与管理层的交涉沟通 aC%m- m y0'Rmk, Audit finalization and the final review: unadjusted differences W9D86]3Y 审核定稿和最后审查:未经调整的差异 N
6 ( )6|yb65ZUX 1:f9J 6. Reporting mR}6r2O2\Q 报告 li0i" 学会计论坛bbs.xuekuaiji.com }Rz3<eON Appendix u%$Zqee 附录 *:L?#Bw Audit procedure 9Hc$G{[a 审计程序 YN!>}