1. Assurance engagements and external audit
保证约定和外部审计 ZPYS$Ydy ~Z'?LV<t Materiality, true and fair presentation, reasonable assurance 3h`f 6 物质性,真实公平的描述,合理的保证 P~X2^bw
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)=O Appointment, removal and resignation of auditors '^UI,"T
i 审计人员的的任命、免职和辞职 |&i<bqLw: },-H"Qs Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
92oFlEJ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :d'8x }k.Z~1y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /cP"h!P}~~ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 1bwOmhkS '}Z
<h?9 Engagement letter "3Y0`&:D 约定书(委托书) pTLCWbF? ;;/{xvQ.1 2. Planning and risk assessment ]:J$w]\ 规划和风险评估 "fOV^B @f3E`8 General principles { 2f-8Z&> 一般原则 O?#7N[7 ]Zh%DQ Plan and perform audits with an attitude of professional skepticism SXP]%{@R/ 持专业的怀疑态度计划和执行审计工作 +ami?#Sz*; $/Uq0U Audit risks = inherent risk ×control risk ×detection risk {
]4LULq 审计风险=内在风险×控制风险×检查风险 8Z=R)asGS 7WzxA=*# Risk-based approach s6`?LZ0(z 基于风险的办法 (KZ{^X?a (X*^dO Understanding the entity and knowledge of the business 1T
n} 了解商业的实质和知识 M/`lM$98: Z6MO^_m2 Assessing the risks of material misstatement and fraud QS;f\'1bb 评估材料错报和舞弊的风险 'i|YlMFI g R[]Mdt< Materiality (level), tolerable error h^P#{
W!e\ 重要性(级别),可容忍误差 {(Es(Sb}c ^E>3|du]O Analytical procedures Q\sK"~@3 分析程序 cQ}{[YO b4Ekqas Planning an audit )J(6xy 规划审计工作 WcbiqxK7- 9QJyZ Audit documentation: working papers &q*Aj17 审计文件:工作底稿 <<O$ G7c xxQ;xI0+] The work of others AbW6x 其他机构的文件 ~6md !o%i i SQu#p@ Rely on the work of experts sU^1wB
Rj 依靠专家的工作 <(#ej4ar, 6j|{`Zd)G Rely on the work of internal audit j3ls3H& 依靠内部审计工作 @_{=V0 :7;@ZEe 3. Internal control lr&a;aZp 内部控制 lPAQ3t!,
=($xG#g` The evaluation of internal control systems b*lkBqs$ 对内部控制系统的评估
Zx>=tx} \a3+rNdj Tests of control +&H4m=D-#a 控制测试 '$+ogBS
8zq=N#x Substantive procedures (time, nature, extent) *|HY>U. 实质性程序(时间,性质,程度) ChQxa )D%~`,#pQ Transaction cycles: revenue, purchases, inventory, etc. @IZnFHN 交易周期:收入,采购,库存等。 m.0*NW 3=V&K- YuwI&)l 4.Audit evidence %J-GKpo/S 审计证据 >+T)#.wo& X2"/%!65{ Obtain sufficient, appropriate audit evidence %\:Wi#w> 获取足够、适当的审计证据 ^xk'Z |JsZJ9W+J Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _,*r_D61S 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 &
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iH'p>s5L The audit of specific items 5#z1bu 审计的具体项目 M )(DZ} -trkA'ewZ Receivables: confirmation I5W~g.<6 应收帐款:确认 #
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6i Inventory: counting, cut-off, confirmation of inventory held by third parties cm+P]8o%{ 存货:数量,减值,第三方持有存货的确认 HjwE+: w =-Ck4e *T Payables: supplier statement reconciliation, confirmation sa8Vvzvo. 应付帐款:供应商的申明一致,确认 ue>D7\8 JlJ a
# Bank and cash: bank confirmation Zj
Z^_X3 银行存款和现金:银行的确认 b\5F ]r y|jq?M<A Auditing sampling z{r}~{{E 审计抽样 eszG0Wu z0Z%m@ 5.Review
MWh6]gGs 复核 l}P=/#</T A":T
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;&9 随后发生的事件 !ubD/KE qcRs$-J :~SyL ! "uf%iJ:% (w zQ2Dk Going concern $Y
gue5{c 持续关注 2>59q$| og>uj>H& Management representations 2+WaA, 与管理层的交涉沟通 CU~PT. 4{Z)8;QX Audit finalization and the final review: unadjusted differences $Z>'Jp 审核定稿和最后审查:未经调整的差异 3r1*m
+ VS|2|n1<6 DIUjn;>k8 6. Reporting TJ*T:?>e 报告 q0\6F^;M 学会计论坛bbs.xuekuaiji.com ,iwp,=h= Appendix /<BI46B\ 附录 >5
BJ3Hf Audit procedure bQ5\ ]5M 审计程序 B|X!>Q<g