1. Assurance engagements and external audit
保证约定和外部审计 fykN\b 22BJOh
Materiality, true and fair presentation, reasonable assurance }2NH>qvY 物质性,真实公平的描述,合理的保证 _5`M( ;hL2 :W1,s53 Appointment, removal and resignation of auditors 0'py7 审计人员的的任命、免职和辞职 awkVjyq X {Y0I A97, Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion QK? 5)[ J 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 WN?T*bz2 dlT\VWMha( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^1~/FU 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 /yykOvUO BPG)m,/b Engagement letter [CUJ A 约定书(委托书) rq
F PUp O]Kb~jkd 2. Planning and risk assessment p +T&9 规划和风险评估 .R
gfP'M <rC#1wR4 General principles `S~u4+y] 一般原则 Qy70/on9 *z+\yfOO" Plan and perform audits with an attitude of professional skepticism ,gOQIS56 持专业的怀疑态度计划和执行审计工作 xc/|#TC8? pbzbh&Y Audit risks = inherent risk ×control risk ×detection risk iit`'}+U 审计风险=内在风险×控制风险×检查风险 3?%kawO& )I>rC%2P Risk-based approach z5vryhX_Z 基于风险的办法 A0]o/IBz #KK(Z\; Understanding the entity and knowledge of the business e{}o:r 了解商业的实质和知识
=#V11j kdHql>0 Assessing the risks of material misstatement and fraud <Z__Q 评估材料错报和舞弊的风险 E{6}'FG+A &*yve}su Materiality (level), tolerable error uLCU3nI 重要性(级别),可容忍误差 IRU2/Y cg xsTxc&0^ Analytical procedures ZF
t^q/pw 分析程序 Ue8D:CM W" !amMQ Planning an audit 2"MI8EK
规划审计工作 B.G!7>= @i68%6H`? Audit documentation: working papers {+[gf:Ev 审计文件:工作底稿 t<k8 .9
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X0#X=$ The work of others -J30g\ 其他机构的文件 y?JbJ C\; 8l}t Rely on the work of experts >'jM8=o*Ax 依靠专家的工作 j41:]6 \l2 s^7G_ Rely on the work of internal audit w7D:0SGD 依靠内部审计工作 8$vH&HdI BJE <~"
3. Internal control 1v4kN
- 内部控制 vjb?N V[m
Q;:= The evaluation of internal control systems :A'!u r=\ 对内部控制系统的评估 L
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y Tests of control )q^vitkjup 控制测试 G8s`<:9* Za6oYM_z Substantive procedures (time, nature, extent) d!t@A 实质性程序(时间,性质,程度) !LJ.L?9qw } 8P}L@q Transaction cycles: revenue, purchases, inventory, etc. U %ESuq# 交易周期:收入,采购,库存等。 PsgzDhRv $"8k|^Z3 'O`3FI 4.Audit evidence q KM]wu0Et 审计证据 *o[%?$8T
;Wa{q.) Obtain sufficient, appropriate audit evidence LasH[:QQQ 获取足够、适当的审计证据 )ziQ=k6d6 H5s85"U# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations UW*
aSZ/? 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 XOCau.# _}&]`,s> The audit of specific items (M+<^3c 审计的具体项目 =5ih,>>g {K:Utdu($q Receivables: confirmation !Ia"pNDf 应收帐款:确认 p*0Ve21i, gQuw|u Inventory: counting, cut-off, confirmation of inventory held by third parties ?iX=2- 存货:数量,减值,第三方持有存货的确认 !_9$[Oq
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@__;RVQ Payables: supplier statement reconciliation, confirmation r?!xL\C\ 应付帐款:供应商的申明一致,确认 .Y|\7%( {+2cRr. Bank and cash: bank confirmation Zir`IQ$ 银行存款和现金:银行的确认 [kOA+\v mM}Ukmy Auditing sampling b8.%? _? 审计抽样 u-{l,p_H Z0eBx 5.Review
EYxRw 复核 p'uz2/g 0Qp'} _ Subsequent events ^\&g^T% 随后发生的事件 ;8iL,^.A Pp_3 nyQ #(
sNk,^Ax BozK!"R_< cN7z(I0[ Going concern Qc;[mxQe 持续关注 L~{Vt~H9" WrNgV@P Management representations \83A|+k 与管理层的交涉沟通 " ^baiN@ac 'd^gRH<z Audit finalization and the final review: unadjusted differences aNC,ccm 审核定稿和最后审查:未经调整的差异 5TneuG[OD hIQ[:f h.$__Gs 6. Reporting %hbLT{w
报告 cXcx_- 学会计论坛bbs.xuekuaiji.com 2A}u qaF Appendix \TB%N1^ 附录 5u_4lNJ& Audit procedure 8Wx@[! 审计程序 g]<Z]R`