1. Assurance engagements and external audit
保证约定和外部审计 rjcH[U( "~=}& Materiality, true and fair presentation, reasonable assurance V?JmIor 物质性,真实公平的描述,合理的保证 4IfkYM W
3\+51P Appointment, removal and resignation of auditors /
rD9) 审计人员的的任命、免职和辞职 i=b'_SZ' |AvsT{2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion D&mPYxXL 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 nY1PRX\ !K*3bY`# Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior K
~\b+ 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 u SZfim@Z7 s!YX<V Engagement letter 2xuU[ 约定书(委托书) 6I=d0m.io x?{l<mc 2. Planning and risk assessment rS\mFt X 规划和风险评估 B\AyG4J \J(~
Nv5! General principles lp$,`Uz` 一般原则 b9.7j!W @Kbj:S;m Plan and perform audits with an attitude of professional skepticism f~=e 持专业的怀疑态度计划和执行审计工作 T[},6I|! DP*V|
) Audit risks = inherent risk ×control risk ×detection risk 8j&1qJx) 审计风险=内在风险×控制风险×检查风险 mrE>o! ^|rzq
XW Risk-based approach +BI%.A`2 基于风险的办法 :Oj!J&A cru&nH*O^ Understanding the entity and knowledge of the business YL;*%XmAG 了解商业的实质和知识 p'/%" 'zt}\ Dt Assessing the risks of material misstatement and fraud :8)3t! A 评估材料错报和舞弊的风险 ezJ^
r,D| pDr/8HEh Materiality (level), tolerable error Pa\yp?({q 重要性(级别),可容忍误差 )buy2#8UW \"K:<+RH Analytical procedures $Ov
q}Rexc 分析程序 uZ1G,9 0#e
Pg6n Planning an audit fk5pPm|MiL 规划审计工作 !qs~j=;y3 czo*_q% Audit documentation: working papers g( eA? 审计文件:工作底稿 {
zalB" i z*^vdi0 The work of others ,tFLx#e# 其他机构的文件 $*0XWrE ap|V}jC Rely on the work of experts .#e?[xxk 依靠专家的工作 G"<} s
mB W6*5e{ Rely on the work of internal audit d{'u97GDc 依靠内部审计工作 UUgc> !|
GD8i 3. Internal control R/c-sV 内部控制 HFj@NRE6 -Ze2]^#dl The evaluation of internal control systems a,*|*Cv 对内部控制系统的评估 zZCssn;[ g7LS Tests of control N*hx;k9 控制测试 QfU{W@!h
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)Cvre+ Substantive procedures (time, nature, extent) ?B4X&xf.D 实质性程序(时间,性质,程度) 7LW%:0 _H2%6t/V Transaction cycles: revenue, purchases, inventory, etc. -v WXL 交易周期:收入,采购,库存等。
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+^ND(I 4.Audit evidence a*@4W3;7 审计证据 >R6>*|~S QW@`4W0F Obtain sufficient, appropriate audit evidence q&k?$rn 获取足够、适当的审计证据 pB]+c%\ XM*%n8q7#N Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations a:
OuDjFp 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 M}F)
P&Y u#34mg.. The audit of specific items &uTK@ G+ 审计的具体项目 o{
\r1<D RT=(vq @ Receivables: confirmation .[:*bo3 应收帐款:确认 {{4Sgb Jp`qE Inventory: counting, cut-off, confirmation of inventory held by third parties Y)v_O_` 存货:数量,减值,第三方持有存货的确认 Rlf#)4 w=75?3c7 F Payables: supplier statement reconciliation, confirmation RV+0C&0ff 应付帐款:供应商的申明一致,确认 [mI;>q m3K .\3 Bank and cash: bank confirmation 3/((7O[ 银行存款和现金:银行的确认 .
!;K5U A@ lY{e Auditing sampling &!FWo@ 审计抽样 Bso3Z ^X. .Cf`D tK 5.Review
!@-g9z 复核 G^Yg[*bJ^$ V2|XcR Subsequent events sv?Lk4_ 随后发生的事件 o]*#|4- }x
M >F% Vam4/6 :s OsG&y )o8]MWT\; Going concern _!*??B6u 持续关注 g>O
O '}lF P ".[=h Management representations n~NOqvT < 与管理层的交涉沟通 uCNi&. v81H!c.* Audit finalization and the final review: unadjusted differences >w"k:O17
审核定稿和最后审查:未经调整的差异 9nPc>O$ /!Ng"^.e Os-sYaW 6. Reporting ]1
OZY@ 报告 r/vRaOg>X 学会计论坛bbs.xuekuaiji.com @eGJ_ J Appendix ]2P*Z6Az 附录 u`vOKajpH$ Audit procedure 9n${M:F 审计程序 ^/kn#1H
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