1. Assurance engagements and external audit
保证约定和外部审计 <4r3ZV;' [\eh$r\ Materiality, true and fair presentation, reasonable assurance jroR2* 物质性,真实公平的描述,合理的保证 )5n*4A
SB"Uu2)wZ Appointment, removal and resignation of auditors -JgN$Sf 审计人员的的任命、免职和辞职 8$)xxV_zp oPP`)b$x Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9 Z,K 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 GHeucG}? 4
yy9m8/ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior H,8HGL[l 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 #Bu W klpYtQ Engagement letter *?Hc8y-dG, 约定书(委托书) t!^ j0 q m5i?<Ko@ 2. Planning and risk assessment v+\&8)W= 规划和风险评估 q|N,?f9 w)xiiO[ General principles ]J|]IPXy 一般原则 B?M&j );*:UzsC_ Plan and perform audits with an attitude of professional skepticism j_]#Ew\q 持专业的怀疑态度计划和执行审计工作 \PU7,*2 mO#62e4C Audit risks = inherent risk ×control risk ×detection risk f%#q}vK- 审计风险=内在风险×控制风险×检查风险 =(]yl_ 3Lg)237&j Risk-based approach z[vHMJ
0 基于风险的办法 L
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\\U,|}L . Understanding the entity and knowledge of the business NgI n\)
=0 了解商业的实质和知识 ]*/%5ZOI& nC6 ;:uM Assessing the risks of material misstatement and fraud $c^,TAN 评估材料错报和舞弊的风险 :X+!W_xR k`aHG8
S\ Materiality (level), tolerable error 4eD>DW 重要性(级别),可容忍误差 >~+qU&'2 {
pJf~ Analytical procedures pDYcsC{p 分析程序 pc+'/~ n,Gvgf Planning an audit 1iLr
KA 规划审计工作 ;*+wg5| :<QmG3F Audit documentation: working papers .#Vup{. 审计文件:工作底稿 bz'#YM TmEJ!)* The work of others >U7{EfUJdx 其他机构的文件 V'iT> Q0j4c Rely on the work of experts %+8"-u 依靠专家的工作 FTJv
kcc?m &=>|? m8 Rely on the work of internal audit %M7EOa 依靠内部审计工作 aGz$A15# O yG# 3. Internal control IIh \d.o 内部控制 jA'7@/F/ br3r!Vuz/- The evaluation of internal control systems `zoC++hx 对内部控制系统的评估 oVAY}q|wU Oaj$Z-
f Tests of control
d_] sV4[ 控制测试 n=iL6Yu( v$d^>+Y# Substantive procedures (time, nature, extent) O[<YYL0 实质性程序(时间,性质,程度) l>D!@`><I eeM$c`Y< Transaction cycles: revenue, purchases, inventory, etc. 2~B9 (| 交易周期:收入,采购,库存等。 o=)["V
x\K9|_! Eb~e=){ 4.Audit evidence zd0[f3~ 审计证据 g3*J3I-O Y'U]!c9 Obtain sufficient, appropriate audit evidence (dnaT-M3 获取足够、适当的审计证据 7=`_UqCV 3uy^o Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \$Q? 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 [}Z!hq \Y$@$) The audit of specific items 8{B]_:
-: 审计的具体项目 W6&mXJ^3L Xaw&41K Receivables: confirmation w:3CWF4q] 应收帐款:确认 ?'/#Gt` oR@1/lV Inventory: counting, cut-off, confirmation of inventory held by third parties
/oC@:7 存货:数量,减值,第三方持有存货的确认 #>_5PdO Q&`if
O Payables: supplier statement reconciliation, confirmation 6}JW- sA 应付帐款:供应商的申明一致,确认 ZxoAf;U~ [J\! 2\Oo Bank and cash: bank confirmation &s~b1Va 银行存款和现金:银行的确认 Wagb|B\ $,8}3R5} Auditing sampling c.{t +OR 审计抽样 $*qQ/hi :TRhk. 5.Review
|_u|Td(n 复核 Jq8:33s '9tV-whw Subsequent events i-M<_62c 随后发生的事件 9?I?;l{ 8T"8C Y*-dUJK-` Z@gEJ^"yA" Cm%xI&Y Going concern I*EHZctH 持续关注 3FsX3K,_X xz*MFoE Management representations >o4Ih^VB 与管理层的交涉沟通 !f01.Tq8 ~yu\vqN
Audit finalization and the final review: unadjusted differences kn= fW1 审核定稿和最后审查:未经调整的差异 'tJ@+(tqw ]EfM;'j[ cIQe^C
6. Reporting I!u fw\[ 报告 4O'%$6KR( 学会计论坛bbs.xuekuaiji.com rOTxD/ Appendix 2|JtRE+ 附录 @,; VMO Audit procedure
4Ixu% 审计程序 .q5WK#^