1. Assurance engagements and external audit
保证约定和外部审计 l^XOW- ;u =van<l4b#n Materiality, true and fair presentation, reasonable assurance '6kD6o_p1 物质性,真实公平的描述,合理的保证 ZC%;5O` ]h#QA; Appointment, removal and resignation of auditors .l hS 审计人员的的任命、免职和辞职 ny%$BQM= ]
%ewxF Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 0x,**6 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2z.~K&+x lUaJC'~p Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior o[1#)& 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 diNAT`|?# `T+w5ON
n Engagement letter ]bAVOKm- 约定书(委托书) _R(9O?;q rq^%)tR 2. Planning and risk assessment M KX+'p\w 规划和风险评估 1 +s;a]-C H|0-Al.{ General principles c^O&A\+; 一般原则 U {Knjo S |g>Q3E Plan and perform audits with an attitude of professional skepticism %-]a[qf3 持专业的怀疑态度计划和执行审计工作 oY5`r)C7 :
h(Z\D_ Audit risks = inherent risk ×control risk ×detection risk C(9"59>{]y 审计风险=内在风险×控制风险×检查风险 W
mbIz[un d/T&J= Risk-based approach d``wx}#Uk 基于风险的办法 IRdR3X56 ^Vhl@ Understanding the entity and knowledge of the business ,a?oGi 了解商业的实质和知识 b\KbF/T MD*dq
Assessing the risks of material misstatement and fraud , O/IY
评估材料错报和舞弊的风险 0WfnX>(C7R a'`?kBK7`U Materiality (level), tolerable error ok [_
Z; 重要性(级别),可容忍误差 Y+o\?|q-E
AAs&P+;
Analytical procedures ,NvXpN 分析程序 S*>T%#F6Uo D)pTE?@W' Planning an audit Zxd*%v; 规划审计工作 }JWkV1 SB08-G2 Audit documentation: working papers c_CVZR? 审计文件:工作底稿 xkw=os 5~/EAK` The work of others L&y"oAp< 其他机构的文件 c{dabzLy t,dm3+R Rely on the work of experts |`?& 依靠专家的工作 'e*w8h zH Z;Y^{+ Rely on the work of internal audit |:&O!36 依靠内部审计工作 P[-do -ycdg'v 3. Internal control wPm 内部控制 f>$RR_ 122s7A The evaluation of internal control systems 4Ngp - 对内部控制系统的评估 'e' p`* gC7P o Tests of control -|^)8 控制测试 b1cVAfUP oGB|k]6]| Substantive procedures (time, nature, extent) x{8h3.ZQ, 实质性程序(时间,性质,程度) HzKY2F(, ~@Q]@8Tv\ Transaction cycles: revenue, purchases, inventory, etc. rX /' 交易周期:收入,采购,库存等。 !zx8I7e4 I#M>b:"te 5-$D<}Z 4.Audit evidence ;3wO1'= 审计证据 zRD-[Z/- q^sZP\i,*; Obtain sufficient, appropriate audit evidence OA=~i/n~ 获取足够、适当的审计证据
7n.Oem <qpzs@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0+ $gR~^^ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 d"miPR &^DVSVqs^ The audit of specific items @v^j<B 审计的具体项目 Y I;iG[T,& TEY~E*=}$ Receivables: confirmation 'sH_^{V2 应收帐款:确认 Dol{y=(3e d[p2?] Inventory: counting, cut-off, confirmation of inventory held by third parties Jj+Q2D: 存货:数量,减值,第三方持有存货的确认 M1xsGa9h& pKy4***I3 Payables: supplier statement reconciliation, confirmation .4[3r[ 应付帐款:供应商的申明一致,确认 K _YOp1 -ycY
Q~R Bank and cash: bank confirmation zA>X+JH>iw 银行存款和现金:银行的确认 h2f8-}fsq 'xj5R=V Auditing sampling l;@+=uVDHm 审计抽样 {~ F|"v N;'c4=M
~( 5.Review
(~zu4^9w 复核 3MNM<Ih z5]6"v- Subsequent events c_*w<vJ-' 随后发生的事件 aMhVO(+FW _8u TK%| %eg +. aF^NYe G@
`F{l Going concern -i2rcH 持续关注 )^{}ov 8R3{YJ6@T Management representations Fb]+h)on
与管理层的交涉沟通 77O$^fG2 s{' Sl{-Eu Audit finalization and the final review: unadjusted differences h>\C2Q 审核定稿和最后审查:未经调整的差异 Mt-r`W3 q zFExYYd
Mww
^ 6. Reporting /Rq\Mgb 报告 .5G`Y 学会计论坛bbs.xuekuaiji.com "UMaZgI Appendix _Pqq* 附录 OLb s~
>VA Audit procedure ~?ezd0 审计程序 ~#3{5*
M