1. Assurance engagements and external audit
保证约定和外部审计 k ED1s's %2jRJ Materiality, true and fair presentation, reasonable assurance
/$ : w8 物质性,真实公平的描述,合理的保证 ]'iOV-2^' y
Hk}'YP Appointment, removal and resignation of auditors KtO|14R: 审计人员的的任命、免职和辞职 HDY2<Hzc rV0X*[]J> Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Oe/\@f0bLT 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @z-%:J/$ L"
GQQ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |r%NMw #y 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 Qmg2lP.) 74p=uQ Engagement letter hE|W%~Jx 约定书(委托书) PV\aQO.mo Y%1 94fY$ 2. Planning and risk assessment R#^.8g)t 规划和风险评估 qTuQ]*[- p?v. 42R:z General principles Lq6R_udp 一般原则 1R+/T Ump$N# Plan and perform audits with an attitude of professional skepticism O DO'!T- 持专业的怀疑态度计划和执行审计工作 ^.HvuG},O 6B=: P3Y Audit risks = inherent risk ×control risk ×detection risk nR(v~_y[V 审计风险=内在风险×控制风险×检查风险 s1GR!*z> L]kd.JJvy Risk-based approach \Qvo
L 基于风险的办法 e>] gCa *
",/7( Understanding the entity and knowledge of the business }83a^E9L 了解商业的实质和知识 N r,Qu8 x,% %^( Assessing the risks of material misstatement and fraud EQTJ=\WFF 评估材料错报和舞弊的风险 `i:DmIoz pRys 5/&v Materiality (level), tolerable error e"D%eFkDW 重要性(级别),可容忍误差 )p^" J| $&~moAl Analytical procedures 2Pm[
kD4E= 分析程序 <c77GimD? Q_r}cL/A Planning an audit YstR
T1 规划审计工作 xk*&zAt |8q:sr_ Audit documentation: working papers 90[6PSXk 审计文件:工作底稿 b$;qtfJG 8v }B-cS The work of others .<Rw16O 其他机构的文件 2Wn*J[5 $-MVsa9>I Rely on the work of experts ?yc{@| 依靠专家的工作 %;eD.If} 0H/)wy2ym Rely on the work of internal audit *671MJ9 依靠内部审计工作 T T@U_^o 4=~+Bz 3. Internal control dM=45$\q 内部控制 'L@kZ FMi:2.E The evaluation of internal control systems `+m:@0&L 对内部控制系统的评估 r@a]fTf S54q?sb_ Tests of control S"4eS,5L| 控制测试 smUSR4VK Uc;~q-??# Substantive procedures (time, nature, extent) ![i)_XO 实质性程序(时间,性质,程度) s(Bcw`'# @PT([1C Transaction cycles: revenue, purchases, inventory, etc. >t_h/:JZ) 交易周期:收入,采购,库存等。 SF=TG84< hYht8?6}m @j
xP3:s 4.Audit evidence *
'_(.Z: 审计证据 9{wRqY )_YB8jUR-X Obtain sufficient, appropriate audit evidence GXp`yK9c 获取足够、适当的审计证据 W#P`Y < u$ BW:HKH.k Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations jsFfrS"* 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 /go|r ' Yb=77(QV The audit of specific items U`aB&[=$ 审计的具体项目 eIJ>bM lrAhdi Receivables: confirmation ]rG/?1'^i 应收帐款:确认 fX.1=BjXi ?I[*{}@n" Inventory: counting, cut-off, confirmation of inventory held by third parties
l*?_ @ 存货:数量,减值,第三方持有存货的确认 5a-x$Qb9 L>h|1ZK Payables: supplier statement reconciliation, confirmation =C2KHNc 应付帐款:供应商的申明一致,确认 h
8xcq# 31~nay15 Bank and cash: bank confirmation o1vK2V 银行存款和现金:银行的确认 T]JmnCX>: %.m+6
zaF Auditing sampling gBky ZK 审计抽样 kO5lLqE P(3k1S
M 5.Review
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eX,q 复核 PY;tu#W!% ua)jGif
Subsequent events dU#-;/}o 随后发生的事件 jsQHg2Vd hrm<!uKn /O5&)%N -V4%f{9T3 '4nJ*Xa Going concern /Kd7#@ 持续关注 kU+|QBA@ 0,nz*UDk Management representations Cs_&BSs 与管理层的交涉沟通 `%
QvCAR n1JtY75#,/ Audit finalization and the final review: unadjusted differences D<m0G]Ht* 审核定稿和最后审查:未经调整的差异
[}YUi>NGA 7o0zny3? \ )=WA! 6. Reporting 0$]iRE;O] 报告 +SR{FF 学会计论坛bbs.xuekuaiji.com `sCn4-$8 Appendix x9,jXd 附录 M+0PEf. Audit procedure ~ ;LzTL 审计程序 Z,/K$;YWo