1. Assurance engagements and external audit
保证约定和外部审计 jD'\\jAUdm !V#(g ./W Materiality, true and fair presentation, reasonable assurance Y|>y]x 物质性,真实公平的描述,合理的保证 +-K-CXt ')+'m1N Appointment, removal and resignation of auditors O-5H7Kd- 审计人员的的任命、免职和辞职 gz
Qc 2["bS++? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )>C,y`, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0ir
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .@.O*n#K 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 _}{C?611c $x#Y\dpS Engagement letter Wyw/imr 约定书(委托书) ebp18_a| {!Jw+LPv$$ 2. Planning and risk assessment FE" ksi 9 规划和风险评估 WEOW6UV( #4DEb<D General principles &0+;E-_ 一般原则 bK<'J=#1 Ae;>
@k/|= Plan and perform audits with an attitude of professional skepticism %9uLxC; 持专业的怀疑态度计划和执行审计工作 rp{q.fy'U oj;Rh!O Audit risks = inherent risk ×control risk ×detection risk nV@k}IJg:? 审计风险=内在风险×控制风险×检查风险 IBo)fE\O <`+U B<K Risk-based approach +MvcW.W~ 基于风险的办法 d [6[3B bb}|"m. Understanding the entity and knowledge of the business "+~La{POc 了解商业的实质和知识 V80g+)| 48Vmz Assessing the risks of material misstatement and fraud .|G([O^H 评估材料错报和舞弊的风险 )C|[j@MD U4w^eWzP Materiality (level), tolerable error |B./5 ,nSS 重要性(级别),可容忍误差 DwMq -M/DOTc
Analytical procedures m+?$cyA>v 分析程序 h2QoBGL5 pIXbr($ Planning an audit [z'PdYQR/{ 规划审计工作 xRuAt/aC [u`v'*0d Audit documentation: working papers 9o@5:.b<j 审计文件:工作底稿 :D\M.A ?>92OuG%W? The work of others yM`J+tq 其他机构的文件 om@GH0o+ \Z{6j&; Rely on the work of experts Y`eU WCD 依靠专家的工作 ('hr;s= ^_0zO$z, Rely on the work of internal audit Bv
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3. Internal control }1kT0*'L 内部控制 qRlS^=# x|g>Zd/n The evaluation of internal control systems G~b/!clN 对内部控制系统的评估 KzZ|{!C HRS^91aK Tests of control }TI"j{(QJ 控制测试 efW< f*)8bZDD Substantive procedures (time, nature, extent) 6jyS]($q 实质性程序(时间,性质,程度) &Azfpv 1U[Q)(P Transaction cycles: revenue, purchases, inventory, etc. %#kml{I 交易周期:收入,采购,库存等。 us%dw& jrJ!A(<) r{R879 4.Audit evidence
`=TV4h4 审计证据 olda't 2NMS'"8 Obtain sufficient, appropriate audit evidence @#m@ . 获取足够、适当的审计证据 90<z*j$EK m3[R Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ' b1k0 9' 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 3msb"|DG xDJ@MW# The audit of specific items `#J0@ - 审计的具体项目 PggjuPPh YytO*^e}} Receivables: confirmation ~gZ"8frl 应收帐款:确认 ul@G{N{L rnX
D( Inventory: counting, cut-off, confirmation of inventory held by third parties s9^r[l@W0U 存货:数量,减值,第三方持有存货的确认 "]H_;:{f W5a7HkM Payables: supplier statement reconciliation, confirmation +h*-9 应付帐款:供应商的申明一致,确认 A:Y
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dA4S Bank and cash: bank confirmation \;#T.@c5 银行存款和现金:银行的确认 F{,<6/ayRz r2!\Ts 5v Auditing sampling jgpSFb<9F 审计抽样 f)'mpp^ _TLB1T^/4 5.Review
aUZh_<@ 复核 =emcs% )DG>omCY Subsequent events ZH<:g6 随后发生的事件 KAkD" (! Ov<EOK+^ )(CZK&< V7~tIhuJH Pk{eGG<F$ Going concern ECW=865jL 持续关注 d-%bRGo/ ,/%@:Fh4 Management representations z:gp
\ 与管理层的交涉沟通 `|rF^~6(dR u([|^~H] Audit finalization and the final review: unadjusted differences }X|*+< 审核定稿和最后审查:未经调整的差异 ~(v7:? l4O&*,}l## &AUtUp
kOo 6. Reporting 'DeI]IeP 报告
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SFVS 学会计论坛bbs.xuekuaiji.com u$M,&Om Appendix Mn>/\e 附录 Z(h.)$yH*= Audit procedure sd
m4zV]& 审计程序 7oWT6Qa5