1. Assurance engagements and external audit
保证约定和外部审计 09Fr1PL i}!CY@sW Materiality, true and fair presentation, reasonable assurance 'F@'4[uda 物质性,真实公平的描述,合理的保证 "
m!Cl-+u UZyo:*yB Appointment, removal and resignation of auditors ]
'"$qm: 审计人员的的任命、免职和辞职 # RtrHm $ZA71TzMV Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @~"0|,6VC 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <+6)E@Y H)5]K9D Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +=||c\' 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 xHf
l>C' 'p<(6*," Engagement letter 3+)i23[4=\ 约定书(委托书) k]v a NEX\+dtE~0 2. Planning and risk assessment v8LKv`I's 规划和风险评估 !a
/ ;&iQNXL General principles 1e}wDMU( 一般原则 )#1@@\< ^T 8^O|Aa$IF: Plan and perform audits with an attitude of professional skepticism 1:8ZS 持专业的怀疑态度计划和执行审计工作 C\1Dy5 lO:[^l?F Audit risks = inherent risk ×control risk ×detection risk >]Y`-*vw& 审计风险=内在风险×控制风险×检查风险 rt f}4. |W?x6]~.R Risk-based approach d8av`m 基于风险的办法 8NpQ"0
X !bQ5CB Understanding the entity and knowledge of the business vrH/Z.WD 了解商业的实质和知识 Oq[tgmf 90Q}9T\ Assessing the risks of material misstatement and fraud ^!=+$@< 评估材料错报和舞弊的风险 CT/`Kg_ 5=l Ava# Materiality (level), tolerable error cBU>/
zIp 重要性(级别),可容忍误差 iMF:~H-Yq# }E*#VA0/nY Analytical procedures sq*sb dE 分析程序 s@0#w*N J3C"W794} Planning an audit KN5.2pp 规划审计工作 E:#VS~ ;+cZS= Audit documentation: working papers rqifjsv 审计文件:工作底稿 \T>f+0=4 p5E|0p The work of others jyt
fGE: 其他机构的文件 ;l"z4>kt7 {um~] Rely on the work of experts \=1k29O 依靠专家的工作 7R ;! !RAyUfS Rely on the work of internal audit rT <=`9^{ 依靠内部审计工作 &vo]l~
. F?3a22Zg# 3. Internal control !DXKn\aQf 内部控制 >XM-xK-= D`V03}\- The evaluation of internal control systems i.C+{QH 对内部控制系统的评估 ^g"G1,[%w ,)[u<& Tests of control Y7{IF X 控制测试
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d P?\ IlziCB Substantive procedures (time, nature, extent) GFB(c
实质性程序(时间,性质,程度) ~K 5eO- sFsp`kf Transaction cycles: revenue, purchases, inventory, etc. \GO^2&g( 交易周期:收入,采购,库存等。 _Y?p =; l
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{k p HXslmrD 4.Audit evidence T8bk \\Od 审计证据 ZBUEg7c 40w,:$ Obtain sufficient, appropriate audit evidence s3Pr$h 获取足够、适当的审计证据 4"nb>tA C4Z}WBS( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations W1dpKv 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 _Ryt|# y `q@5d&d`j The audit of specific items wuRQ
H]N 审计的具体项目 0Ihp`QGU: /zJDQ'k0 Receivables: confirmation >4b:`L 应收帐款:确认 |qnAqzK| x1VBO.t=* Inventory: counting, cut-off, confirmation of inventory held by third parties [H<![Z1*r 存货:数量,减值,第三方持有存货的确认 ^K.
d|z S:aAR*<6 Payables: supplier statement reconciliation, confirmation I|8'#QX 应付帐款:供应商的申明一致,确认 ux`)jOQ`Y] +m8CN(c Bank and cash: bank confirmation +i HZ* 银行存款和现金:银行的确认 `K5
Lp>=R .0+=#G> Auditing sampling C-O~Oi l 审计抽样 awxzP*6 lQ(I/[qVd 5.Review
?-C=_eZJ 复核 }-4@EC> -!V+>.Oh Subsequent events Mm7;'Zbg 随后发生的事件 R!{^qHb
Hj(ay48 HEh,Cf7`' $23*:)&J4 @{/GdB,} Going concern
IC"lsNq52 持续关注 %:Mi6sR| :x88 Management representations t~_vzG 与管理层的交涉沟通 sT8(f=^)8F JV_VF' Audit finalization and the final review: unadjusted differences K
?uHAm 审核定稿和最后审查:未经调整的差异 <5@VFRjc fz>3 >2vUFq`H 6. Reporting ', +YWlW 报告 ^EtBo7^t
学会计论坛bbs.xuekuaiji.com ^V6cx2M Appendix 5\!t!FL_ 附录 4f~ c#0? Audit procedure b-!+Q) 审计程序 m{#?fR=9