1. Assurance engagements and external audit
保证约定和外部审计 S(Q=2Y 3pjK`"Nmz\ Materiality, true and fair presentation, reasonable assurance L(DDyA{bA 物质性,真实公平的描述,合理的保证 WbGN
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s Appointment, removal and resignation of auditors
lFbf9s:$B 审计人员的的任命、免职和辞职 s> JWNP ';3#t(J; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !Hx[
`3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 mcq.*at c&I"&oZ@& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M&^Iun 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 #T$yQ;eQ v&Oc,W Engagement letter < m/@_" 约定书(委托书) 3h`_Qv%g dQJ)0!B 2. Planning and risk assessment vY2^*3\<D 规划和风险评估 Q<T+t0G\O- @w73U;9\ General principles vY!'@W 一般原则 J1"16Uu u:M)JG Plan and perform audits with an attitude of professional skepticism /<Yz;\:Jy 持专业的怀疑态度计划和执行审计工作 uc]`^,`2/ ayrCLv Audit risks = inherent risk ×control risk ×detection risk T1i}D"H % 审计风险=内在风险×控制风险×检查风险 pFcCe
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_2T" Risk-based approach nWFU8u% 基于风险的办法 lky5%H x`Jh NAO> Understanding the entity and knowledge of the business ]? %*3I 了解商业的实质和知识 v`Yj) jP}Ix8vc= Assessing the risks of material misstatement and fraud GL'l "L 评估材料错报和舞弊的风险 dzs(sM= X{ f#kB]w Materiality (level), tolerable error s5J?,xu 重要性(级别),可容忍误差 0F
9p'_C pYz\GSd Analytical procedures EGxCNB 分析程序
Pzte!]B l$ufW| Planning an audit ZK5
wZU 规划审计工作 q#\4/Dt x*!%o(G Audit documentation: working papers |OBh:d_B] 审计文件:工作底稿 ;}}k*<
Z :N64FR# The work of others x};sti R 其他机构的文件 d[`vd^hI NM+(ss' Rely on the work of experts v@QfxV2 依靠专家的工作 `l0"4[? |vtj0,[ Rely on the work of internal audit (D2N_l(`< 依靠内部审计工作 hw2Sb,bY k\Z7Dg$\D 3. Internal control *;[g Ga~ 内部控制 s y>}2orj~ /wU4^8Hz The evaluation of internal control systems dU&hM<.| 对内部控制系统的评估 \S0QZQbz/ 2:G/Oj h&] Tests of control r<5i 控制测试 K#LDmC R?HuDxHk Substantive procedures (time, nature, extent) /a}`
y 实质性程序(时间,性质,程度) Ogu";p( ffR<G&"n~b Transaction cycles: revenue, purchases, inventory, etc. *K;s*-|U 交易周期:收入,采购,库存等。 `X%Qt~ `J%3
5 X+QoO=02LR 4.Audit evidence cYz|Ux 审计证据 nQ#NW8*Fs i-,_:z=J Obtain sufficient, appropriate audit evidence )6{,y{5! 获取足够、适当的审计证据 / "@cv{ l7#2
e ORm Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
cC]lO 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 b<j*;n. YI?tmqzt The audit of specific items $S/EIN c 审计的具体项目 EbnV"]1 L
wcAF g| Receivables: confirmation rmeGk&*R8 应收帐款:确认 @#"6_{!j_X ,:8oVq>? Inventory: counting, cut-off, confirmation of inventory held by third parties M8${&&[; 存货:数量,减值,第三方持有存货的确认 UBw*}p Rw^X5ByJE Payables: supplier statement reconciliation, confirmation `t>:i!s/ 应付帐款:供应商的申明一致,确认 L:7 kp<E ~p
x2kHZ Bank and cash: bank confirmation
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银行存款和现金:银行的确认 >
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Auditing sampling g\pLQH 审计抽样 5%"sv+iO BBa!le9P 5.Review
R%"'k<`# 复核 H3+P;2{ w d6+,B Subsequent events j%i6H1#.Z 随后发生的事件 lJt?0;gn P52qt N< Rbcu5.6 |%uy{ EzU3'x Going concern U% OlYP$g 持续关注 lsU`~3nr h059 DiH Management representations %[on.Q'1]2 与管理层的交涉沟通 x#fv<Cj4 D!mx &O9 Audit finalization and the final review: unadjusted differences i
jmGk:L( 审核定稿和最后审查:未经调整的差异 !-4VGt&c, o\X|\nUk d
9]zB-A 6. Reporting {T 3~js 报告 *2
~"%"C 学会计论坛bbs.xuekuaiji.com 5C-XQS1 Appendix $V;0z~&!' 附录 ]{18-= Audit procedure W4=A
.2[q 审计程序 @zT2!C?^L