1. Assurance engagements and external audit
保证约定和外部审计 7nnF!9JOv Vu.=,G Materiality, true and fair presentation, reasonable assurance oMg-.!6 物质性,真实公平的描述,合理的保证 */IiL%g4u Og% Y._ Appointment, removal and resignation of auditors :5CyR3P 审计人员的的任命、免职和辞职 =9
ff983 kVWcf-f Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tlp,HxlP 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 xA
d@.^ e,}h^^" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior kH hp;< 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 /Z?o%/bw: SZe55mK ` Engagement letter K\9CW%W 约定书(委托书) m_0y ]RfG Skci;4T( 2. Planning and risk assessment 1!(lpp 规划和风险评估 *V',@NH#Os .kU^)H"l General principles ow9a^|@a 一般原则 f:+/=MW /lUfxc4
Plan and perform audits with an attitude of professional skepticism >R]M:Wx 持专业的怀疑态度计划和执行审计工作 082iE
G %k4Qx5`?d Audit risks = inherent risk ×control risk ×detection risk ].xSX0YQ% 审计风险=内在风险×控制风险×检查风险 #<
[&Lw 7oF3^K'S Risk-based approach .+(V</ 基于风险的办法 N\__a~'0p EP@u4F Understanding the entity and knowledge of the business YRVh[Bqg` 了解商业的实质和知识 yC 1OeO8{ KJQ8Yhq Assessing the risks of material misstatement and fraud 9pnO
AM} 评估材料错报和舞弊的风险 *nU5PSs C lf;+G0 Materiality (level), tolerable error }UsH#!9. 重要性(级别),可容忍误差 af |mk@ &v .S_Ym Analytical procedures X,VI5$ 分析程序 QnOgF 3t *
:TwO=) Planning an audit QD!NV* 规划审计工作 <
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p*lP9[7 Audit documentation: working papers ,e'm@d$Q* 审计文件:工作底稿 B1|nT?}J( 18NnXqe-m The work of others 7<]&pSt= 其他机构的文件 c>D~MCNxg >I4BysR Rely on the work of experts $7AsMlq[( 依靠专家的工作 'e]>lRZ n~yHt/T Rely on the work of internal audit VC/n}7p 依靠内部审计工作 udUc&
pX (Z$7;OAI 3. Internal control .Xp,|T 内部控制 3Ed K
Ha,6X The evaluation of internal control systems .B~yI3D`M 对内部控制系统的评估 wp1O*)/q D+uo gRS61 Tests of control l[[`-f8j 控制测试 %!Eh9C
* jGo%Aase Substantive procedures (time, nature, extent) M**Sus87Q 实质性程序(时间,性质,程度) P<R^eLZ<& bgE]Wk0 Transaction cycles: revenue, purchases, inventory, etc. 5(CInl 交易周期:收入,采购,库存等。 %%X/
gvaJ &M@ .d$<C ,X_3#!y 4.Audit evidence =Ks&m4 审计证据 A nl1+ geK;r0(f Obtain sufficient, appropriate audit evidence .?NfV%vv 获取足够、适当的审计证据 QmSj6pB> x/{-U05 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations )R
`d x 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 KtAEM;g 4`l$0m@> The audit of specific items E!}'cxb^ 审计的具体项目 P
n^:cr| l,Q`;v5| Receivables: confirmation BK
TTta1mY 应收帐款:确认 4S4MQ prS%lg>
Inventory: counting, cut-off, confirmation of inventory held by third parties AoGpM,W]5 存货:数量,减值,第三方持有存货的确认 XO?WxL9k] -ABj>y[
Payables: supplier statement reconciliation, confirmation /xgC`]- 应付帐款:供应商的申明一致,确认 5,XEN$^ $9\8?gS Bank and cash: bank confirmation :1f,%Z$,q 银行存款和现金:银行的确认 Yl au V$
DB4YM1k Auditing sampling [MA
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a 审计抽样 Iw[zN[oz Oq<3&* 5.Review
>,zU=I?9Y 复核 .sit5BX -{*3<2rFK Subsequent events ;ja~Q .}4 随后发生的事件 (&*Bl\YoX .mrv"k\< a
{7*um nO6UlY }L Q%% Going concern &'e+`\ 持续关注 =zAFsRoD_B L8.A| Management representations D`41\#ti 与管理层的交涉沟通 y /8iEs "(H%m9K Audit finalization and the final review: unadjusted differences 0?FJ~pu 审核定稿和最后审查:未经调整的差异 8}[<3K%*g '$yy A-vYy1,' 6. Reporting \0}bOHqEH 报告 ~,F]~|U7l 学会计论坛bbs.xuekuaiji.com kQ\l7xd Appendix cJm}, 附录
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9v8 Audit procedure ;gHcDnH) 审计程序 r!{i2I|