1. Assurance engagements and external audit
保证约定和外部审计 .[8g6:> X8212[7
Materiality, true and fair presentation, reasonable assurance *ci%c^}V 物质性,真实公平的描述,合理的保证 wA?q/cw C kli)6R< Appointment, removal and resignation of auditors ^P}c
0}^ 审计人员的的任命、免职和辞职 `sPH7^R (H-}z`sy/@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4oA9|}<FR 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "E}38 (YKkJ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior r0/o{Y|l6 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 ~#y( ]Xec2
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j_ Engagement letter 6P U]I+ 约定书(委托书) 0>)F+QC )2mvW1M=7; 2. Planning and risk assessment J{h?=vK 规划和风险评估 ~5sH`w~vQ +[Zcz4\9 General principles N@G~+GCxL 一般原则 8KyF0r? Z2^B.r# Plan and perform audits with an attitude of professional skepticism 68,(+vkB 持专业的怀疑态度计划和执行审计工作 (4oO8aBB lz88//@gZ Audit risks = inherent risk ×control risk ×detection risk DfV'1s4y 审计风险=内在风险×控制风险×检查风险 B96"|v$ YCnKX<Wv Risk-based approach u[~= a5:4 基于风险的办法 )9'Zb`n To@77.' Understanding the entity and knowledge of the business ~ w,hJ ` 了解商业的实质和知识 CGY,I
UG YqNI:znm- Assessing the risks of material misstatement and fraud v!77dj 6I 评估材料错报和舞弊的风险 +L\bg|;
unN=yeut Materiality (level), tolerable error fZF.eRP' 重要性(级别),可容忍误差 AAPfU_:
^ ^{R.X:a Analytical procedures U9]&~jR 分析程序 z)0%gd| 'ghwc:Og|% Planning an audit L qdz
qq 规划审计工作 A
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c'$ fOkB|E] Audit documentation: working papers PuoN<9 # 审计文件:工作底稿 6 Z7J<0 Z&Ao;=Gp1 The work of others ruK,Z,3Q 其他机构的文件 VaLl$w FErKr) Rely on the work of experts 5B,HJax 依靠专家的工作 RuuXDuu:VL #;~dA Rely on the work of internal audit XX|wle1Kg 依靠内部审计工作 ruTj#tWSo 8@J5tFJ&% 3. Internal control to"[r 内部控制 PHHX)xK tFKR~?Gc The evaluation of internal control systems #uHl 对内部控制系统的评估 Cv;\cI
"& 6>Ca O Tests of control T^XU5qgN 控制测试 kF o&! h(H b+7g Substantive procedures (time, nature, extent) y_A?}'X 实质性程序(时间,性质,程度) H]d'#1G 3&ES?MyB# Transaction cycles: revenue, purchases, inventory, etc. ~s UWXw7~ 交易周期:收入,采购,库存等。 ;_<K>r* 8w]>SEGFs yNkE> 4.Audit evidence ?~#{3b 审计证据 aB+B1YdY" 5'hQ6i8 Obtain sufficient, appropriate audit evidence n^7m^1to 获取足够、适当的审计证据 N>3X! K j~:N8(= Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2*1FW
v 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(ydL* _mSQ>BBRl The audit of specific items h<ULp&g 审计的具体项目 |nTZ/MXbw Q1(6U6L Receivables: confirmation |`i.8 应收帐款:确认 p&4#9I5 ;V"(! 'd Inventory: counting, cut-off, confirmation of inventory held by third parties 2lm{: tS 存货:数量,减值,第三方持有存货的确认 zgR@-OtFZ =gb(<`{
> Payables: supplier statement reconciliation, confirmation }R]^%q @& 应付帐款:供应商的申明一致,确认 oHI/tS4
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`/X Bank and cash: bank confirmation mbm|~UwD 银行存款和现金:银行的确认 #m<<]L(o8W Vn1hr;i] Auditing sampling v'zj<|2 审计抽样 A7X-),D B{+ Ra 5.Review
t4E= 复核 fW'U7&O [6Nw)r(a( Subsequent events 5{uK;Vxse 随后发生的事件 N>J"^ GX 61^5QHur HD95>% E?+MM0 xHMbtY Going concern SWGD(]}uz 持续关注 _hb@O2f d|8iD`sZz Management representations Cw_XLMY%V1 与管理层的交涉沟通 CN"hx-f
;Pi-H,1b Audit finalization and the final review: unadjusted differences m+m,0Ey5H 审核定稿和最后审查:未经调整的差异 @^';[P! @]0;aZ{3 P95A_(T=[ 6. Reporting l[EjtN 报告 *4tJ|m6"Y6 学会计论坛bbs.xuekuaiji.com )KLsa`RV: Appendix
`=h`:` 附录 Lz9t9AoB Audit procedure
01nbR+e 审计程序 :z!
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