1. Assurance engagements and external audit
保证约定和外部审计
A;^{%S 6/'X$}X Materiality, true and fair presentation, reasonable assurance !6#.%"{- 物质性,真实公平的描述,合理的保证 9Ns%<FRO@
Du-Q~I6 Appointment, removal and resignation of auditors VsL*&Fk 审计人员的的任命、免职和辞职 \|4
F?Y /L]@k`.q@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ulEtZ#O{_ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <h~uGBS
" QD-Bt=S7l Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *uxKI:rB: 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 8@6*d.+e nkN2Bqt$ Engagement letter >*|Eyv_ 约定书(委托书) Un+- T a_D K"8I 2. Planning and risk assessment uc=u4@.> 规划和风险评估 R$it`0D4o @P=n{-pIW General principles UpiZd/K 一般原则 ds2xl7jg &u) qw} Plan and perform audits with an attitude of professional skepticism jC-`u-_'j 持专业的怀疑态度计划和执行审计工作 h,/3} ,[_)BM Audit risks = inherent risk ×control risk ×detection risk F"tM?V.| 审计风险=内在风险×控制风险×检查风险 K|;L{[[yH (f*r Risk-based approach "`pg+t& 基于风险的办法 27F:-C~.9 gaU^l73,C Understanding the entity and knowledge of the business e&mTaCLG 了解商业的实质和知识 xKT;1(Mk ?
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=4 Assessing the risks of material misstatement and fraud :1
9s=0 评估材料错报和舞弊的风险 kWbY&]ZO Aq$o&t Materiality (level), tolerable error 4i29nq^n 重要性(级别),可容忍误差 h`tf!M D] B\dhw@hM Analytical procedures 6iEA
._y 分析程序 UyMlk K$$%j "s Planning an audit Wx8cK= 规划审计工作 k$,y1hH;f8 @d^MaXp_P Audit documentation: working papers Wl,I %<&j} 审计文件:工作底稿 pQm-Hr78j ,(+ZD@Rg The work of others ?xE'i[F @ 其他机构的文件 S2=x,c$ RS7J~Q Rely on the work of experts .4=A:9 依靠专家的工作 ~ }G#ys\1 H
.sfM Rely on the work of internal audit 'f.5hX(Y 依靠内部审计工作 r6+IJxUd t.7_7`bin~ 3. Internal control _`9WNJiL 内部控制 ^687U,+ ><)fK5x The evaluation of internal control systems Wk/Il^YG 对内部控制系统的评估 tqU8>d0^ ^;EwZwH[ Tests of control DH4|lb} 控制测试 uF T5Z {5T:7*
J Substantive procedures (time, nature, extent) wY7+E/ 实质性程序(时间,性质,程度) DEenvS`,P D._7)$d Transaction cycles: revenue, purchases, inventory, etc. MIc(B_q 交易周期:收入,采购,库存等。 ^Ov+n1,) N)YoWA>#bF 2\[
Q{T=Qe 4.Audit evidence
>DR/lBtL 审计证据 GS!1K(7 []H0{a2{< Obtain sufficient, appropriate audit evidence &$pA,Gjin\ 获取足够、适当的审计证据 Z^yn
S 3>^S6h}o Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \H/}|^+@ 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 liH1r1M /^[K The audit of specific items oeG?2!Zh 审计的具体项目 o@|kq1m8 `Jl_'P} Receivables: confirmation ze#ncnMo 应收帐款:确认 &_Gu'A({J |Lz7}g=6 Inventory: counting, cut-off, confirmation of inventory held by third parties dcN4N5r 存货:数量,减值,第三方持有存货的确认 Dzw>[
$K!6T Payables: supplier statement reconciliation, confirmation d|$-Sz 应付帐款:供应商的申明一致,确认 JU-eoB}m S2
YxA Bank and cash: bank confirmation
yc@:*Z 银行存款和现金:银行的确认 O
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I,?p Auditing sampling g7]g0*gxXW 审计抽样 q%Lw#f h,2?+}Fn 5.Review
9QN(Wq@ 复核 f.U.( N_y#Y{c{( Subsequent events sQa
9M 随后发生的事件 L(kW]
@XX7ydG5 g+u5u\k i8(n( 8BM[c;-{g` Going concern }719_DF 持续关注 lK y4Nry9 3+:uV Management representations 7e@Bkq0) 与管理层的交涉沟通 T`| >oX q3Y49d Audit finalization and the final review: unadjusted differences 7o`pNcabtz 审核定稿和最后审查:未经调整的差异 (:J
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1O@cev; v1Jg8L= 6. Reporting LfG$?<}hR 报告 \AB*C_Ri 学会计论坛bbs.xuekuaiji.com [$%0[;jtS Appendix /)xQ# yfX 附录 D$bJ s O Audit procedure bn"z&g 审计程序 |#(g8ua7