1. Assurance engagements and external audit
保证约定和外部审计 Zazff@O * |Fi5/$S. Materiality, true and fair presentation, reasonable assurance n_3R Q6 物质性,真实公平的描述,合理的保证 H]pI$t3~ cP D_=.& Appointment, removal and resignation of auditors xDGS`o_w_ 审计人员的的任命、免职和辞职 +[<YE y)U?.@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \+l*ZNYM3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?3p7MjvZ ^lAM /
Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }f]Y^>-Ux 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 OQ7 `n<I<) !
5NuFLOf Engagement letter ZZ7qSyBs? 约定书(委托书) __2<v?\ <^'{=A>
2. Planning and risk assessment m1U:&{:^ 规划和风险评估 Ps74SoD- UXs)$ General principles BMy3tyO 一般原则 ~Ix2O ]S%
(l, Plan and perform audits with an attitude of professional skepticism e=WjFnK[x7 持专业的怀疑态度计划和执行审计工作 )@X0'X< Aeb(b+=
Audit risks = inherent risk ×control risk ×detection risk sVK?sBs] 审计风险=内在风险×控制风险×检查风险 USEb} M` MDU#V Risk-based approach oojl"j4
基于风险的办法 lI 4tW= 8HQ.MXKP Understanding the entity and knowledge of the business 5$:
toL 了解商业的实质和知识 D2?H"PH Ic9L@2m Assessing the risks of material misstatement and fraud +yp:douERi 评估材料错报和舞弊的风险 <;6{R#Tuh 6e%@uB}$ Materiality (level), tolerable error >%k6k1CZ 重要性(级别),可容忍误差 [/CGV8+ l! F$V;R Analytical procedures l6ym <V(1p 分析程序 Wn'a' %bAQ>E2;m Planning an audit _cX}!d!j 规划审计工作 Gv_~@MN N)H "'#- Audit documentation: working papers G
aV&y 审计文件:工作底稿 gvA}s/ T&?g) The work of others FfdB% 其他机构的文件 cm(*F0< 1)56ec<c Rely on the work of experts +e-F`k 依靠专家的工作 c Mgd ]>t~Bcnm Rely on the work of internal audit wqb4w7% 依靠内部审计工作 Uj):}xgi' P.'.KZJ:WD 3. Internal control STp9Gh- 内部控制 V4n~Z+k At'CT5
= The evaluation of internal control systems >
S>*JP 对内部控制系统的评估 zj1~[$
( dU$VRgP/ Tests of control v;x0=I&% 控制测试 :&IHdf0+ ~5f&<,p! Substantive procedures (time, nature, extent) s-$Wc)l 实质性程序(时间,性质,程度) 68Fl/
*siX:?l Transaction cycles: revenue, purchases, inventory, etc. {A/r) 交易周期:收入,采购,库存等。 566!T_ n#lbfN 4 eV[{c %wN: 4.Audit evidence b=,BLe\ 审计证据 #ibwD:{ gQy%T] Obtain sufficient, appropriate audit evidence V\cbIx(Z^ 获取足够、适当的审计证据 IZ=Z=k{ BJj'91B[d Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Vu:ZG*^ 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 *;fTiL ,/\`Rc^n The audit of specific items (S~kyU!)0 审计的具体项目 ~#r>@C 9/k2zXY Receivables: confirmation g:o/^_ 应收帐款:确认 DYf QlA Ew/MSl6} Inventory: counting, cut-off, confirmation of inventory held by third parties g\q . 存货:数量,减值,第三方持有存货的确认 B\J[O5}, Kh]es,$D Payables: supplier statement reconciliation, confirmation v$y\X3)mB 应付帐款:供应商的申明一致,确认 5 pCicwea# 74Jx \(d Bank and cash: bank confirmation ;_,jy7lf 银行存款和现金:银行的确认 Jt_=aMY:7 ~H}Z;n
]H Auditing sampling 9@*pC@I) 审计抽样 WLUgiW(0$ aTvyzr1 5.Review
)Te\6qM 复核 <Wn~s= o?baiOkH Subsequent events !db=Iz5) 随后发生的事件 D!`[fjs6A uw+nll*W% u$\.aWol ,U{dqw8E{ O*u
Going concern K*@?BE 持续关注 A;co1,]gR |
.jWz.c Management representations vMzL+D2) 与管理层的交涉沟通 V%R]jbHZ#
0~nX7 Audit finalization and the final review: unadjusted differences Zu
x L2W 审核定稿和最后审查:未经调整的差异 d
n h qg3Y ?NoNg^ Of QbJ7$, 4 6. Reporting y" =?l 报告 $<-a>~^Tp 学会计论坛bbs.xuekuaiji.com MT{1/A;`) Appendix ]3v)3Wp 附录 Hk}P Audit procedure 4
Wl`hF 审计程序 Es[3Ppz