1. Assurance engagements and external audit
保证约定和外部审计 E
eCgV{9B Vb2")+*: Materiality, true and fair presentation, reasonable assurance j MA%`*r 物质性,真实公平的描述,合理的保证 w2tkJcQ3 J1Y3>40 Appointment, removal and resignation of auditors b$FXRR\G 审计人员的的任命、免职和辞职 gwYTOs^ |nO}YU\E Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tWdP5vfp 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4_S%K& ,I[A~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior x[%% )[d 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Xg97[ I8/ n]btazM{ Engagement letter !Jo.Un7 约定书(委托书) UmQ'=@^kR .]Z,O>N 2. Planning and risk assessment M~!LjJg; 规划和风险评估 D%.<}vG PiIILX{DuH General principles u"a$/ 一般原则 *$>$O% vGPaW YV Plan and perform audits with an attitude of professional skepticism ^F1zkIE 持专业的怀疑态度计划和执行审计工作 o=(>#iVM ]9pcDZB Audit risks = inherent risk ×control risk ×detection risk Va'K~$d_ 审计风险=内在风险×控制风险×检查风险 VAR/" hO:X\:G Risk-based approach 6_a.`ehtj< 基于风险的办法 +<I1@C Py,@or7n Understanding the entity and knowledge of the business G,i%:my7 了解商业的实质和知识 ,K[B/tD{j BF6H_g Assessing the risks of material misstatement and fraud DSHpM/7 评估材料错报和舞弊的风险 (
"BFI `24:Eg6r Materiality (level), tolerable error & ~[%N
O 重要性(级别),可容忍误差 iJE|u ]j:Ikb} Analytical procedures IN]bAd8" 分析程序 )O%lh
8fI mwTn}h3N Planning an audit Lp*T=]C] 规划审计工作 2=NYBOE !ZV#~t:) Audit documentation: working papers `0Q:d' 审计文件:工作底稿 J0|}u1?l Y<.
F/iaH The work of others c#;LH5KI 其他机构的文件 cw <DM%p ig/71
6r| Rely on the work of experts U^0vLyqW^5 依靠专家的工作 @kwD$%*0 *id|za|:k Rely on the work of internal audit C5R
DP~au 依靠内部审计工作 c\4n 7m,y ?\F ,}e 3. Internal control 90aPIs- 内部控制 c)
E[K-u qc'tK6=jp The evaluation of internal control systems L{fP_DIa 对内部控制系统的评估 .Na>BR\F
IL:"]`f* Tests of control .Um%6a- 控制测试
::T<de7 O\KAvoQ%s Substantive procedures (time, nature, extent) '\*Rw]bR| 实质性程序(时间,性质,程度) 3Yj}ra} c8"I]Qc7 Transaction cycles: revenue, purchases, inventory, etc. \
bT]?.si 交易周期:收入,采购,库存等。 JcVq%~{M *u{.K:.I }5tn 4.Audit evidence F5<{-{Ky 审计证据 dju&Ku
C aJD* Obtain sufficient, appropriate audit evidence t2Y~MyT/ 获取足够、适当的审计证据 Z|?XQ-R5
VD#^Xy4% r Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0~1P&Qs<
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 B=c^ma cT0g, ^& The audit of specific items %<muVRkB\ 审计的具体项目 :A{-^qd( Rt:PW}rFf Receivables: confirmation YYvs~?bAy 应收帐款:确认 z"O-d<U5 F_Pd\Aq8 Inventory: counting, cut-off, confirmation of inventory held by third parties G<dXJ ]\\ 存货:数量,减值,第三方持有存货的确认 ::`j@ ] hW+Dko(s Payables: supplier statement reconciliation, confirmation _INUJc 应付帐款:供应商的申明一致,确认 O46/[{p+8 uU\iji\ Bank and cash: bank confirmation )nk>*oE 银行存款和现金:银行的确认 ~3YNHm6V H= y-Y_R Auditing sampling t3XMQ'] 审计抽样 t]o gn( A{o{o++ 5.Review
*sG<w%% 复核 '} kq@
f\^QV Subsequent events VV4_ 随后发生的事件 %%>?<4t 7A|jnm <FK><aA_i* fytx({I
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Going concern R`&ioRWj 持续关注 yW&iUh=0 tVcs r Management representations bcs!4 与管理层的交涉沟通 7| T:TbY>
rh_({rvQ Audit finalization and the final review: unadjusted differences <<1oc{i 审核定稿和最后审查:未经调整的差异 vSA%A
47G ^hgAgP{{ ES2qX]I 6. Reporting dW`D?$(@, 报告 M5V1j(URE 学会计论坛bbs.xuekuaiji.com $OD5t5eTsM Appendix yBj)#m5! 附录 f.$o|R=v Audit procedure \d+HYLAJn 审计程序 ~e+w@ lK