1. Assurance engagements and external audit
保证约定和外部审计 }lk_Oe1 <Cvlz^K[ Materiality, true and fair presentation, reasonable assurance w6f
VZY4 物质性,真实公平的描述,合理的保证 >HUU`= SC GB(o)I#h Appointment, removal and resignation of auditors ^+JpI*, 审计人员的的任命、免职和辞职 pv=g) :/BU-SFK^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion d (Fb_ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Q`qHzb~% T'cahkSw'O Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior m q`EMOH 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 `o6Hm pr8eRV!x Engagement letter 1Z +3=$P 约定书(委托书) 0@yHT-Dy (Id]'w4 2. Planning and risk assessment lEBt< 规划和风险评估 u6AReL'f :t6w+h
General principles 2NLD7A 一般原则 gL(ny/Ob9 #ra~Yb-F Plan and perform audits with an attitude of professional skepticism 2Y)3Ue 持专业的怀疑态度计划和执行审计工作 ISI\<
qx P"J(O<(1-: Audit risks = inherent risk ×control risk ×detection risk +zQ
a"Ep* 审计风险=内在风险×控制风险×检查风险 _-&\~w dyRKmLb Risk-based approach zo-hH8J: 基于风险的办法 bu[v[U4 fPf8hz> Understanding the entity and knowledge of the business CBAMAr 了解商业的实质和知识 ,F7W_f#
@3 F$UvYy4O d Assessing the risks of material misstatement and fraud #Mt'y8|}$ 评估材料错报和舞弊的风险 Fu0 dYN 5Xu2MY= Materiality (level), tolerable error M-3kF" 重要性(级别),可容忍误差 %O`e!p <=A1d\ Analytical procedures _ji"##K 分析程序 .7Zb,r t@[&8j2B> Planning an audit {OP[Rrm 规划审计工作 7q<2k_3< +1R?R9^Fw Audit documentation: working papers a9C8Q
l 审计文件:工作底稿 g
wDQ@ xJtblZ1sr The work of others 5o 4\Jwt 其他机构的文件 9kmkF, rmS.$h@7 m Rely on the work of experts
")MjR1p 依靠专家的工作 nqNL[w6{ `0Y`]kSY+ Rely on the work of internal audit :DTKZ9>2D 依靠内部审计工作 7U>Xi'? p]/HZS.-b 3. Internal control +G';no\h 内部控制 /E F0~iy >58N P1[k The evaluation of internal control systems 1*\JqCR 对内部控制系统的评估 ~Ts^z(v~D2 h
I.@!$~= Tests of control S)T]>Ash 控制测试 =e2|:Ba!
?ACflU_k Substantive procedures (time, nature, extent) W($}G_j[B1 实质性程序(时间,性质,程度) TbqH-R3W ;i*<HNQ Transaction cycles: revenue, purchases, inventory, etc. QOA7#H-m9 交易周期:收入,采购,库存等。 jC3ta ocCq$%Ka ]v&)mK]n=o 4.Audit evidence h>AK^fX 审计证据 JDcc`&`M .{[+d3+, Obtain sufficient, appropriate audit evidence P_S^)Y
o 获取足够、适当的审计证据 Bw
_^"e8X \$GM4:R D Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations bBwQ1,c$ 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 N>kY$ *
jFbj)!; The audit of specific items W^{zlg 审计的具体项目 nBw4YDR! \1Tu
P}P Receivables: confirmation GCaiogiBg 应收帐款:确认 YJdM6 LpCJfQ Inventory: counting, cut-off, confirmation of inventory held by third parties 8S*3W3HY 存货:数量,减值,第三方持有存货的确认 DFDlp FXMrD,qVg Payables: supplier statement reconciliation, confirmation ZfM DyS$. 应付帐款:供应商的申明一致,确认 bMe/jQuL.$ %d-|C. Bank and cash: bank confirmation D d['e 银行存款和现金:银行的确认 1dDK(RBbQ = BcKWC Auditing sampling ?8AV-rRX 审计抽样 |^l17veA@ \ZNUt$\ 5.Review
@">^2 复核 z~8`xn, u^2)oL Subsequent events v\&C
]W] 随后发生的事件 jQ>
~ @8\7H'K"\ XT2:XWI8 vwF#;jj\ CMu/n]?c Going concern `Hlv*" w$ 持续关注 bhk:Sz
qz 73C7g<
Mx Management representations SZ$~zT;c 与管理层的交涉沟通 N{b;kiZq \%],pZsA ~ Audit finalization and the final review: unadjusted differences =:neGqd\_E 审核定稿和最后审查:未经调整的差异 %=w@c f
HFy5j0H oU|yBs1 6. Reporting O+f'Ql 报告 V
LXU 学会计论坛bbs.xuekuaiji.com q>X30g Appendix W20qn>{z 附录 XC*!=h* Audit procedure oGIh:n7 q+ 审计程序 @%"+;D