1. Assurance engagements and external audit
保证约定和外部审计 f,(@K% {SRv=g Materiality, true and fair presentation, reasonable assurance xo
GX&^= 物质性,真实公平的描述,合理的保证 8
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Appointment, removal and resignation of auditors `Q1;Y 审计人员的的任命、免职和辞职 %E\ pd@ O>c2*9PM Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j>I.d+ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 p|`[8uY? Io*
mFa? Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior o4qB0h 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 S-7ryHH*0 qKjUp" Engagement letter 3?
x}48 约定书(委托书) zI&). X[E!q$ag 2. Planning and risk assessment .4%6_`E 规划和风险评估 Fo;
. m`!Vryf General principles s~b!3l`gu 一般原则 yyv<MSU8 @tfatq+q Plan and perform audits with an attitude of professional skepticism aUyJi 持专业的怀疑态度计划和执行审计工作 *USzz
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6t `45 Audit risks = inherent risk ×control risk ×detection risk +9NI=s6 审计风险=内在风险×控制风险×检查风险 q+1SU6x'm (U_dPf Risk-based approach dz"HO!9 基于风险的办法 s g6e%
5 7: .bqRu Understanding the entity and knowledge of the business d$<1Ma} 了解商业的实质和知识 $1.l| 9oA-Swc[ Assessing the risks of material misstatement and fraud &B@qb?UE1 评估材料错报和舞弊的风险
3F\UEpQ m'"Ra- Materiality (level), tolerable error ;Ebpf J 重要性(级别),可容忍误差 'U{6LSaCb G1S:hw%rp Analytical procedures IEQ6J}L 分析程序 qy,X#y'FuE Mw{skK>b Planning an audit *rmwTD" 规划审计工作 W<OO:B.ty c
6$n: Audit documentation: working papers InfUH8./t 审计文件:工作底稿 5
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qZw Sp~gY]: The work of others ^#,cWG}z 其他机构的文件 :}[[G2|9 .ta*M{t Rely on the work of experts %q5iy0~P 依靠专家的工作 S$ %Y{ HHaerc Rely on the work of internal audit v}^
f8nVR 依靠内部审计工作 Oo`b#!L QAK.Qk?Qu 3. Internal control ^J7g)j3 内部控制 <#5`%sa ' iT"H%{+~ The evaluation of internal control systems ; J40t14u 对内部控制系统的评估 sAKQ.8$h* pgU4>tyD Tests of control 8-
]7>2?_ 控制测试 :O{oVR j,CMcP7A - Substantive procedures (time, nature, extent) \`: LPe 实质性程序(时间,性质,程度) &m>txzo H=k`7YN Transaction cycles: revenue, purchases, inventory, etc. dL!K''24{ 交易周期:收入,采购,库存等。 Or[uq,Dm16 "
yV)&4) k%v/&ojI 4.Audit evidence !kg)8 4C[ 审计证据 R@H}n3, )gq( Obtain sufficient, appropriate audit evidence Y2Y!^A89 获取足够、适当的审计证据 q;a#?Du o hhvP*a_J Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations bUi@4S 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Q|W!m0XO 7OOod1 The audit of specific items ]0wmvTR 审计的具体项目 K\GIh8L fMFlY%@t Receivables: confirmation I NE,/a= 应收帐款:确认 H9Pe,eHs "UY.;
P Inventory: counting, cut-off, confirmation of inventory held by third parties W<uL{k.Kpd 存货:数量,减值,第三方持有存货的确认 A*:(%! UW[{Y|oE Payables: supplier statement reconciliation, confirmation 4';]fmf@[i 应付帐款:供应商的申明一致,确认 ;ckv$S[p 7" wn024 Bank and cash: bank confirmation /@bLc
1" 银行存款和现金:银行的确认 OWK)4[HY( {@u}-6:wAT Auditing sampling 5}4MXI4 审计抽样 jdY v*/^ =9;jVaEMJL 5.Review
= *A_{u;E 复核 g loo].z p3eJFg$ Subsequent events r} ~l( 随后发生的事件 O:a$ U:
6]}Xi:I Fq5);sX= }m<)$.x|P Te#wU e-| Going concern qpl
"j- 持续关注 CW=-@W7 Xklp6{VH9 Management representations j1>77C3 与管理层的交涉沟通 | ~G;M*q ~^"cq
S( Audit finalization and the final review: unadjusted differences [<sBnHbvQ. 审核定稿和最后审查:未经调整的差异 Ac.z6]p XY|-qd}A 'eo2a&S2D 6. Reporting Hf
%;FaJ= 报告 /d >f
p 学会计论坛bbs.xuekuaiji.com i
c]f o Appendix nu$LWC- 附录 r DY q]` Audit procedure 1{"fmV 审计程序 ^ D
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