1. Assurance engagements and external audit
保证约定和外部审计 %fB!XCW jZP
~!q Materiality, true and fair presentation, reasonable assurance $
\vTiS' 物质性,真实公平的描述,合理的保证 ZFa<{J<2 [FN4 _ Appointment, removal and resignation of auditors 7MhN>a;A\ 审计人员的的任命、免职和辞职 2sOetmWE7 oz#;7
?9 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion uM74X^U 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N]
7#Q.(~ CT#u+]T Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior jb0LMl}/A 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 0)
nY- f0 o.x<h"; Engagement letter XpoEZ|0 约定书(委托书) HG:9yP<,o K %Qj<{) 2. Planning and risk assessment i[rXs/] 规划和风险评估 xe9V'wICp( _0
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General principles 5#hsy;q;[ 一般原则 O&ZVu>`g ZG bY Plan and perform audits with an attitude of professional skepticism EViQB.3w\ 持专业的怀疑态度计划和执行审计工作 +Qo]'xKr wxIWh>pZa Audit risks = inherent risk ×control risk ×detection risk k(%h{0' 审计风险=内在风险×控制风险×检查风险 I%gDqfdL Ct\n1T } Risk-based approach 04P!l 基于风险的办法 0VwmV_6'<W VKb'!Ystl Understanding the entity and knowledge of the business J'4V_Kjg- 了解商业的实质和知识 :iVEm9pB) 9#D?wR#J= Assessing the risks of material misstatement and fraud d;WXlE; 评估材料错报和舞弊的风险 J4>k9~q Mr
u Materiality (level), tolerable error f<}>*xH/k 重要性(级别),可容忍误差 #Ss lH +VdC g_ Analytical procedures SC/V3fW, 分析程序 mCQn '{) 5"o)^8!> Planning an audit Q~S
3d 规划审计工作 #5/.n.X" OF/DI)j3 Audit documentation: working papers H;=++Dh 审计文件:工作底稿 qGH\3g- z*BGaSX % The work of others SJ;Kjq.Qo 其他机构的文件 Gp5[H}8K SXx;-Ws Rely on the work of experts mb_~
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A 依靠专家的工作 g_2EH `ot<BwxJ Rely on the work of internal audit ds|L'7 依靠内部审计工作 @A;Ouu( G$_=rHt_% 3. Internal control h:l4:{A64 内部控制 ^s[OvJb R<FW?z* The evaluation of internal control systems "[M k5tM 对内部控制系统的评估 \CDzVO0^ 1Z| {3W Tests of control QH.zsqf( 控制测试 +(qs{07A$ =abBD Substantive procedures (time, nature, extent) ]v6s](CE 实质性程序(时间,性质,程度) Tyk\l>S %}x$YDO Transaction cycles: revenue, purchases, inventory, etc. cJ#|mzup 交易周期:收入,采购,库存等。 }6#u}^gy &yt
noj1L( -|aNHZr 4.Audit evidence *&A/0]w 审计证据 $`O%bsj
X E,g5[s@ Obtain sufficient, appropriate audit evidence syR
+; 获取足够、适当的审计证据 @h$4M t7N Q@HW`@i Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;&8 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 ZuIw4u(9 #mK?K The audit of specific items U~1jmxE 审计的具体项目 Se>
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8#> Receivables: confirmation $Z!7@_Ys 应收帐款:确认 `SH#t3
5, 0z1UF{{ Inventory: counting, cut-off, confirmation of inventory held by third parties =n73bm 存货:数量,减值,第三方持有存货的确认 Vv J]*D+e E`aAPk_y Payables: supplier statement reconciliation, confirmation vE=)qn= a 应付帐款:供应商的申明一致,确认 XBF]|}% vx&r Bank and cash: bank confirmation {u4=*>?G 银行存款和现金:银行的确认 B^C!UWN>%X r|W2I,P Auditing sampling cm!|A)~ 审计抽样 qJ8@A}}8 IS9}@5`' 5.Review
"spAYk\ 复核 Rz_fNlA eYD|`)-f<^ Subsequent events "`''eV3 随后发生的事件 q;{# ~<"+ %/r}_V(UN '.8E_Jd0E )QO"1#zg@c pf'-(W+ Going concern +>,4d 持续关注 RO10$1IW.2 Ous_269cM Management representations h;(#^+LH 与管理层的交涉沟通 Spt]<~ ^A"TY Audit finalization and the final review: unadjusted differences [EX@I
=? 审核定稿和最后审查:未经调整的差异 8ezdU" N-g=_86C" F7r!zKXZ 6. Reporting 2kS]:4)T 报告 y>DvD)
学会计论坛bbs.xuekuaiji.com ?k7z5ow Appendix Hi{1C"% 附录 2V*<HlqOif Audit procedure 7Y>17=| 审计程序 Eoo[)V#x{