1. Assurance engagements and external audit
保证约定和外部审计 RSfQNc9Z T. }1/S"m Materiality, true and fair presentation, reasonable assurance |?!~{-o 物质性,真实公平的描述,合理的保证 gH$ Mr NSxoF3 Appointment, removal and resignation of auditors !\-{D$E?H 审计人员的的任命、免职和辞职 ;y,5k? ?:vv50 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion caIL&G, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @@R7p sZjQ3*<-r Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =#;3Q~:Jl^ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 urbp#G/> U_M$#i{_ Engagement letter "i
nd$Z`c 约定书(委托书) 5&QJ7B,! |z9*GY6RU 2. Planning and risk assessment (/z_Q{"N 规划和风险评估 >=qf/K+# 3DzMB?I General principles T/b6f;t-s 一般原则 +NeOSQSj b LB:MW\% Plan and perform audits with an attitude of professional skepticism YJ^]
u} 持专业的怀疑态度计划和执行审计工作 gR&Q3jlIV 0pK=o"^?@ Audit risks = inherent risk ×control risk ×detection risk *F+KqZ.2 审计风险=内在风险×控制风险×检查风险 ?Y$JWEPJ .I7pA5V{# Risk-based approach !<j'Ea 基于风险的办法 02f~En}>6 HguT"%iv Understanding the entity and knowledge of the business c?tBi9'Y] 了解商业的实质和知识 wrc,b{{[iM 8hu<E
4]L Assessing the risks of material misstatement and fraud 0g
+7uGp: 评估材料错报和舞弊的风险 sGi"rg# V_R@o3kv; Materiality (level), tolerable error 44gPCW,u 重要性(级别),可容忍误差 Q!o'}nA jfP*"uUK Analytical procedures ?8I?'\F; 分析程序 8LyD7P1\ ]q;Emy Planning an audit J28M@cn 规划审计工作 QCD.YFM )fFb_U Audit documentation: working papers Vrjc~>X 审计文件:工作底稿 wu7Lk3 +Jlay1U& The work of others p2Z?T}fa}& 其他机构的文件 .?D7dyU l1 DjCqh-&L Rely on the work of experts i/65v
依靠专家的工作 Sj-n;F|=X ?[VM6- & Rely on the work of internal audit 9`T)@Uj2n 依靠内部审计工作 !Xh=k36 %d1,a$*3} 3. Internal control XtXEB<4Z 内部控制 H7?Vy bg~ k|v3.< - The evaluation of internal control systems j5QuAU8 对内部控制系统的评估 zbXI% ",p;Sd Tests of control g9m-TkNk 控制测试 H~oail{EQ szb_*)k Substantive procedures (time, nature, extent) S(o#K|)> 实质性程序(时间,性质,程度) o906/5M %G3h?3 Transaction cycles: revenue, purchases, inventory, etc. Hta y-PB } 交易周期:收入,采购,库存等。 g
D0eFTN {i1|R"ta :<ka3<0% 4.Audit evidence IrR7"`.i 审计证据 *]. 7dec/ $Ad
{Z Obtain sufficient, appropriate audit evidence jG6]A"pr 获取足够、适当的审计证据 T!-\@PB ! bADnW4N`6; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations aC^\(wp[ 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 pe0F0Ruy Y_Eb'*PY The audit of specific items \(~y? l 审计的具体项目 q?,).x
nN )) Zf|86N Receivables: confirmation x[4`fM.m* 应收帐款:确认 NWP5If|'X ~{?_p@&n Inventory: counting, cut-off, confirmation of inventory held by third parties eiuSvyY 存货:数量,减值,第三方持有存货的确认 "HX<,l8f% MV!{j;g1< Payables: supplier statement reconciliation, confirmation _geWE0
E 应付帐款:供应商的申明一致,确认 062,L~&E T\:4qETQF] Bank and cash: bank confirmation SIe="YG]< 银行存款和现金:银行的确认 BoA/6FRi[ [M?}uK ^ Auditing sampling i
F*:d 审计抽样 <i<J^-W %`k
6w3qI 5.Review
32l3vv.j 复核 DDvh4<Hk !y#"l$"xK Subsequent events Dw|}9;5:A 随后发生的事件 +_7*iJtD5 #w;v0&p ?M$.+V{a @<<<C?CTv hrmut*<| Going concern qsL)}sC^8 持续关注 J%8(kWQ| ::o lN Management representations Ulhk$CPA 与管理层的交涉沟通 w^(<N7B3T \:R%4w#Jv Audit finalization and the final review: unadjusted differences t4{rb,
}W 审核定稿和最后审查:未经调整的差异 &vHoRY \%u3 XV!6dh! 6. Reporting X"MB|Ny 报告 }p=Jm)y 学会计论坛bbs.xuekuaiji.com {2qFY5H Appendix -\+s#kE: 附录 H/,gro Audit procedure R{RwTN< 审计程序 rMXN[,|v