1. Assurance engagements and external audit
保证约定和外部审计 {oOzXc6o 8R0Q -,' Materiality, true and fair presentation, reasonable assurance e
i%L[>N 物质性,真实公平的描述,合理的保证 (=
#EJB1( >UlAae44 Appointment, removal and resignation of auditors <2^XKaS` 审计人员的的任命、免职和辞职 ,NB?_\$c 9}G.F r Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O1[`2kj^HB 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 h'%iY6!fA &V"9[
0 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \\}tD@V" 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 VEFUj&t;xW xO3-I@ Engagement letter 2z#gn9Wb 约定书(委托书) @~1}n/ xYSNop3
_ 2. Planning and risk assessment \+3amkBe
规划和风险评估 NFsj
~6F# H.-VfROi2 General principles HFlMx 一般原则 o>~xrV`E <9Sg,ix't Plan and perform audits with an attitude of professional skepticism D6z*J?3^#& 持专业的怀疑态度计划和执行审计工作 B
eFCt; |&wwH&<[z Audit risks = inherent risk ×control risk ×detection risk 4+?d0 审计风险=内在风险×控制风险×检查风险 5=@q!8a* 3FetyWl' Risk-based approach q#pD}Xe$ 基于风险的办法 xQA6!j E)ne
z Understanding the entity and knowledge of the business d x
52[W 了解商业的实质和知识 5|:t
$ 85gdmla@9 Assessing the risks of material misstatement and fraud C[c^zn
评估材料错报和舞弊的风险 V
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Z2@_F7cXt Materiality (level), tolerable error S~GL_#a 重要性(级别),可容忍误差 I)s~kA.e zfGS=@e]G Analytical procedures pA?kv]l( 分析程序 ;Gnk8lIsb P80mK-Iyv_ Planning an audit Fx!NRY_ 规划审计工作 qE:/~Q0 dAba'|Y Audit documentation: working papers o%j[]P@4G 审计文件:工作底稿 ?hfyQhR b_v {Q E< The work of others HEBKRpt 其他机构的文件 ~Y)h[ N$I@]PL Rely on the work of experts o W<Z8s;p 依靠专家的工作 )y#~eYn GI.=\s Rely on the work of internal audit )Up'W
依靠内部审计工作 -mfd ngp3 Z) qts= 3. Internal control P,RdYM06 内部控制 dsrKHi =CqZ $ The evaluation of internal control systems oEJYAKN 对内部控制系统的评估 **KkPjAO? A(2!.Y
2?* Tests of control 'O:QS) 控制测试 $-*E D}i_#-^MH Substantive procedures (time, nature, extent) I%?i
a5]H 实质性程序(时间,性质,程度) n,l{1 q 0r/pZ3/ Transaction cycles: revenue, purchases, inventory, etc. KB@F^&L { 交易周期:收入,采购,库存等。 q'9}Hz ;)7 GdR^K 8n'"RaLQ8 4.Audit evidence ;l$F<CzJay 审计证据 Gm1[PAj HAca'!p Obtain sufficient, appropriate audit evidence \+3P<?hD# 获取足够、适当的审计证据 }.S4;#|hw \ )'`F;
P Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -F338J+J24 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 l!7O2Ai5 >Y>>lE!
k The audit of specific items |,)=-21&; 审计的具体项目 "I}]]?y 3;-P (G@ Receivables: confirmation FG@ ')N!g 应收帐款:确认 @b]?Gg }<7S%?TY Inventory: counting, cut-off, confirmation of inventory held by third parties :=cZ,?PQp1 存货:数量,减值,第三方持有存货的确认 z%0'v`7 /&jh10}H Payables: supplier statement reconciliation, confirmation 2leTEs5aK` 应付帐款:供应商的申明一致,确认 9L+g;Js$4 4n5r<?rY Bank and cash: bank confirmation ^|kqy<<X 银行存款和现金:银行的确认 rAwuWM@BIg W3~xjS"h Auditing sampling ,e93
I6 审计抽样 !kG 2$/lR <RaUs2Q3. 5.Review
sc)}r_|g 复核 T=~D>2C WUfPLY_c( Subsequent events a?K 3/0G 随后发生的事件 kaG@T,pH( UZD Xv=r| $!q(-+( 7}%Z>
A^3M~ Going concern ?BA~$|lfxu 持续关注 IizPu4
| </B<=tc Management representations >u=Dc.lX 与管理层的交涉沟通 -+)06BqF} Mv%"aFC Audit finalization and the final review: unadjusted differences
+ _"AF| 审核定稿和最后审查:未经调整的差异 ;GF+0~5> Eb.k:8?Tn #*|Gp_l+% 6. Reporting "'@>cJ= 报告 H7Y :l0b 学会计论坛bbs.xuekuaiji.com |J+oz7l?- Appendix E#A%aLp0E 附录 i[V\RKH*F Audit procedure ?VRf5 Cr- 审计程序 q:a-tdv2