1. Assurance engagements and external audit
保证约定和外部审计 hv)7H)|l~] +_HdX
w# Materiality, true and fair presentation, reasonable assurance nq`q[KV: 物质性,真实公平的描述,合理的保证 u}H$-$
jE +lO'wa7|3 Appointment, removal and resignation of auditors \Rk$t7ZH 审计人员的的任命、免职和辞职 lWy=)^)4
:,*eX' fH Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion J.M.L$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 p {%t q$}. : \V,k~asl Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior DpL8'Dib 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 rcbP$tvz ipKG
! Engagement letter 2f:Mm'XdB 约定书(委托书) XKLF8~y8A q"aPJ0ni' 2. Planning and risk assessment c8'Cq7 规划和风险评估 9Yw]Y5l
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&S General principles m =&j@ 一般原则 ,9/5T: 2 }_4 6y*o8 Plan and perform audits with an attitude of professional skepticism K%,$ V,# 持专业的怀疑态度计划和执行审计工作 gAE!aKy f?0s &Xo Audit risks = inherent risk ×control risk ×detection risk j.c8}r& 审计风险=内在风险×控制风险×检查风险 C%H9[%k ^Qh-(u` Risk-based approach j|'R$| 基于风险的办法 sj
9D .1ddv4Hk Understanding the entity and knowledge of the business h-'wV${b 了解商业的实质和知识 S=R3"~p 0U&dq# Assessing the risks of material misstatement and fraud I5pp "*u 评估材料错报和舞弊的风险 U'3Fou} %RFYm Materiality (level), tolerable error Kd{#r/HZ 重要性(级别),可容忍误差 }V^e7d .Dv=pB,u Analytical procedures ZC\mxBy 分析程序 )}|
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G\/IM Planning an audit d/B* 规划审计工作 9.Ap~Ay. (UW6F4:$ Audit documentation: working papers Dt {') 审计文件:工作底稿 :` <psvd 0(TvQ{ The work of others +{&+L0DfH~ 其他机构的文件 :_c*m@=z( 2NR7V*A Rely on the work of experts ?Y!U*& 7 依靠专家的工作 6:RMU u`p_.n:5) Rely on the work of internal audit jT"r$""1d 依靠内部审计工作 FU]4oKx F^sw0 .b 3. Internal control '(9YB9 i 内部控制 .wri5 oWrE2U; The evaluation of internal control systems t,?,F4j 对内部控制系统的评估 l4`^! }*-u$=2 Tests of control =5_y<0`4 控制测试 |B|@GF?: V* Qe5j9 Substantive procedures (time, nature, extent) A5+5J_)* 实质性程序(时间,性质,程度) fv5C!
> t ,9UCb$mh Transaction cycles: revenue, purchases, inventory, etc. Z3n~&! 交易周期:收入,采购,库存等。 g =x"cs/[ n'3u ]~7^ :tlE`BIp 4.Audit evidence \Jf9npz3 审计证据 ;r@!a!NLB l
qXc Obtain sufficient, appropriate audit evidence W2n*bNI 获取足够、适当的审计证据 ULTNhq
R*n GMTor Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Dpj-{q7C 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 .S6ji~;r %6Rp,M9= The audit of specific items iRouLd 审计的具体项目 o]p#%B?mZ )DRkS,I Receivables: confirmation kyK' 应收帐款:确认 6ZTaQPtm vh{9'vd3el Inventory: counting, cut-off, confirmation of inventory held by third parties @jKDj]\ 存货:数量,减值,第三方持有存货的确认 A8mlw#`E8b rx}*u3x=
Payables: supplier statement reconciliation, confirmation =1Ri]b 应付帐款:供应商的申明一致,确认 km}MqBQl Y@ObwKcG Bank and cash: bank confirmation uNg'h/^NZ| 银行存款和现金:银行的确认 1h{>[ 'L ~r PYJ Auditing sampling "]w!`^'_ 审计抽样 \P5>{2i $wgc vySx 5.Review
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b>[ 复核 hXPocP Z/n3aYM Subsequent events s`r-v/3l 随后发生的事件 DQMPA
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v&(Am; Going concern B%
2L1T= 持续关注 D {Oq\* "*+\KPCU Management representations .hc|t-7f 与管理层的交涉沟通 /%5_~Jkr, pFEZDf}: Audit finalization and the final review: unadjusted differences qP&byEs" 审核定稿和最后审查:未经调整的差异
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C`3V=BB 6. Reporting luibB&p1 报告 xv^Sh}\} 学会计论坛bbs.xuekuaiji.com 6NzBpur 2H Appendix G
*ds4R?! 附录 r)OO&. P@j Audit procedure {=s:P|ah 审计程序 8W;xi:CC