1. Assurance engagements and external audit
保证约定和外部审计 6$ Q,Y}j 3 *S{
;p Materiality, true and fair presentation, reasonable assurance 8t"~Om5sG 物质性,真实公平的描述,合理的保证 [
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s6% :Yg Appointment, removal and resignation of auditors #Sg\q8(O 审计人员的的任命、免职和辞职 ;)0w:Zn/[ `:{B(+6 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion eDO!^.<5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g\A
y`.s 0\{BWNK Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =;~I_)Pg1 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 7XrfuG*L$ '8FC<=+p[ Engagement letter iP~,n8W 约定书(委托书) cX!Pz.C >:sUL<p 2. Planning and risk assessment %5Kq^]q;Y 规划和风险评估 )4Q?aMm 7[v%GoE General principles bJr[I 一般原则 +~Cy$MCX U
$&hZ_A Plan and perform audits with an attitude of professional skepticism DR9: _ 持专业的怀疑态度计划和执行审计工作 T".]m7! DLPUqKL] Audit risks = inherent risk ×control risk ×detection risk !v#xb3"/ 审计风险=内在风险×控制风险×检查风险 [
(LV r4_eTrC, Risk-based approach kQdt}o])
基于风险的办法 )YW<" $s ;a"q'5+Ne Understanding the entity and knowledge of the business }`_@'4:t 了解商业的实质和知识 t/i5,le ,0$)yZ3*3, Assessing the risks of material misstatement and fraud l":c 评估材料错报和舞弊的风险 ~o3Hdd_#}N W\*-xf|"d Materiality (level), tolerable error "T/>d%O1b 重要性(级别),可容忍误差 Tq<2`*Qs 3-s}6<0v1 Analytical procedures "GT4s?6O 分析程序 Z*{]
, uw\1b.r'B Planning an audit Oq
hD7 + 规划审计工作 @# P0M--X "LhUxnll Audit documentation: working papers Tz&Y]#h_ 审计文件:工作底稿 D8K-K]W@ 4tA_YIv
The work of others >/f_F6ay# 其他机构的文件 |Q~cX!; w [>;a.$ Rely on the work of experts oj.A,Fh 依靠专家的工作 kW3E =pr i yYJR Rely on the work of internal audit s,VXc/ 依靠内部审计工作 z1OFc
qm Cz#Z <: 3. Internal control %9C@ Xl 内部控制 10Wz,vW,n =Yo1v=wxN The evaluation of internal control systems W~T}@T:EN 对内部控制系统的评估 KP;(Q+qTx }Y(]6$uS Tests of control 2U
kK0ls 控制测试 n#Dv2 E=6 SD\=
m/W Substantive procedures (time, nature, extent) Z]w#vLR 实质性程序(时间,性质,程度) pVp:@0h 8cx=#Me Transaction cycles: revenue, purchases, inventory, etc. Is<"OQ 交易周期:收入,采购,库存等。 =`n]/L"Q f67NWFX oj,lz? 4.Audit evidence Yx'res4e 审计证据 Wx'Kp+9' @*N)i?> Obtain sufficient, appropriate audit evidence MjfFf} @ 获取足够、适当的审计证据 %b.UPS@I !M<{E* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations l7(!`NPbC 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ChryJRuwv5 31+;]W=
The audit of specific items }G46g#_6d> 审计的具体项目 OIHz I2{ tqPx$s Receivables: confirmation
b<I9 MR 应收帐款:确认 }H4=HDO +!-~yf#RE Inventory: counting, cut-off, confirmation of inventory held by third parties F,Xo|jjj 存货:数量,减值,第三方持有存货的确认 C.:=lo B !%<^K.wG Payables: supplier statement reconciliation, confirmation TfxwVPX 应付帐款:供应商的申明一致,确认 !;@_VWR jt~Qu- Bank and cash: bank confirmation E{xVc;t 银行存款和现金:银行的确认 O[17";P ~H)4)r^ Auditing sampling M_0zC1 审计抽样 h 6G/O`: NW|f7
ItX 5.Review
%,@vWmn 复核 ?zJpD8e LgmvKW| Subsequent events Mkp/0|Q* 随后发生的事件 Y /TlE? OkAK ;T]d
MfO _fFU#k:MU >M%\T}5 Going concern o{v&.z 持续关注 &WXY 'A= A|#`k{+
1- Management representations V{-AP=C7 与管理层的交涉沟通 `"yxdlXA Yw3oJf& Audit finalization and the final review: unadjusted differences %sh>;^58P 审核定稿和最后审查:未经调整的差异 TG48%L 5OIc(
YhYf mN`YuR~ 6. Reporting &ej8mq"\ 报告 Bsf7mcXz7z 学会计论坛bbs.xuekuaiji.com {P9J8@D Appendix 2 gq$C" 附录 %1
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[ Audit procedure + j+5ud` 审计程序 E! /[gZ