1. Assurance engagements and external audit
保证约定和外部审计 lm?1 K:
+[ Yy$GfjJtL] Materiality, true and fair presentation, reasonable assurance TfD]`v`] 物质性,真实公平的描述,合理的保证 LG0z|x(
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-^k[% Appointment, removal and resignation of auditors #sn2Vmi 审计人员的的任命、免职和辞职 D ]H@Sx D{]t50a. Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1kG{z;9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "pDw
N$c B>hC8^.S|w Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior h@5mVTb}i 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 SD "' `kn 'RZR Engagement letter L"w% ew 约定书(委托书) yA8e"$ G d".zsn 2. Planning and risk assessment [7Yfv
Xp 规划和风险评估 _%M5
T 5Iv3B|u General principles BI'} 一般原则 mG?g
>IL[eiiPG Plan and perform audits with an attitude of professional skepticism &i&k 4 持专业的怀疑态度计划和执行审计工作 S1iF1X(+?X -'j_JJ Audit risks = inherent risk ×control risk ×detection risk h}X^ 审计风险=内在风险×控制风险×检查风险 /'V(F* g ]wH,534 Risk-based approach qno8qF* 基于风险的办法 7q>Y)*V h&$7^P Understanding the entity and knowledge of the business qUH02"z@9 了解商业的实质和知识 +1Qa7\ CCCd=s. Assessing the risks of material misstatement and fraud #1INOR9 评估材料错报和舞弊的风险 r#ISIgJXG 1Na*7| Materiality (level), tolerable error Y:GSjq 重要性(级别),可容忍误差 U*G8}W t%
-"h| Analytical procedures \`H"4r[?( 分析程序 hL1q9% n+C]&6-b Planning an audit K.y2 $b/ 规划审计工作 pvCf4pf~ :L~{Q>o Audit documentation: working papers njbEw4nX 审计文件:工作底稿 9n#Q1Xq
1o&]=( The work of others 6}Se$XMl 其他机构的文件 V/X4WZs|i [D8u.8q Rely on the work of experts ^6tcB* #A 依靠专家的工作 HgHhc&- >zYO1.~ Rely on the work of internal audit "|{3V:e>a 依靠内部审计工作 T=/GFg' dKs^Dq 3. Internal control <M(Jqb cWa 内部控制 2~:jg1 8<,b5 The evaluation of internal control systems Pm2T!0 对内部控制系统的评估 b)7uz>I K+9oV[DMs Tests of control Who7{|M\' 控制测试 8Iz-YG~%3 9ghZLQ Substantive procedures (time, nature, extent) _R&}CP 实质性程序(时间,性质,程度) x$G u)S 9}~WwmC|x Transaction cycles: revenue, purchases, inventory, etc. 1`t4wD$/ 交易周期:收入,采购,库存等。 yv.Y-c= !$ $|zB% Y,-?oBY 4.Audit evidence AJ0
qq 审计证据 ?\_N*NEtK 4WK@ap-~ Obtain sufficient, appropriate audit evidence tc go
'V 获取足够、适当的审计证据 G k'j<a
#41fRmzC Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations =5NM
=K 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 WM& k Q
o}&2m The audit of specific items 4vri=P 2% 审计的具体项目 ^P5+ _P pEUbP,3M: Receivables: confirmation d3A= (/>D 应收帐款:确认 :} r^sD K<@gU\-! Inventory: counting, cut-off, confirmation of inventory held by third parties F-!,U)
存货:数量,减值,第三方持有存货的确认 ztSP4lW R<}WNZl Payables: supplier statement reconciliation, confirmation "qEi$a&] 应付帐款:供应商的申明一致,确认 fz%I'+! ;>*l?m-S@n Bank and cash: bank confirmation *gu4% 银行存款和现金:银行的确认 wzX
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]B;GU Auditing sampling Yg 8AMi 审计抽样 `;[j`v8O ~ vD7BO` 5.Review
4::>Ca^{ 复核 A
>;Q<8rh . &dh7`l Subsequent events 8no_
xFA 随后发生的事件 X~/hv_@ n@pm5f ML6V,V/e l0cws`V ]~my<3j}or Going concern +\SNaq~& 持续关注 &Gp~)% (!h%)
_?.l Management representations R[eQ}7;+ 与管理层的交涉沟通 e:9CD- wGd4:W Audit finalization and the final review: unadjusted differences SHw%u~[hu 审核定稿和最后审查:未经调整的差异 \;0J6LBc TH_Vw,) jM%qv 6. Reporting #"}Z'|X* 报告 SvUC8y 学会计论坛bbs.xuekuaiji.com |yE_M-Nc Appendix TNs0^h) 附录 az7<@vSXi Audit procedure \cq
gCab/2 审计程序 n\v\<mVTb7