1. Assurance engagements and external audit
保证约定和外部审计 M
x#L|w`r 6Lq`zU^ Materiality, true and fair presentation, reasonable assurance D0FX"BY7 物质性,真实公平的描述,合理的保证 :.e'?a F8?2+w@P Appointment, removal and resignation of auditors Mu[lk=jC 审计人员的的任命、免职和辞职 jj2iF/ {f#QZS!E Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,X^3.ILz 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1 #,4P1" y%i9 b&gDd Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `z
(o01y 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 W<X3!zuKSg iv~R4;;) Engagement letter 7 mCf*| 约定书(委托书) /GO- xX%ppD7 2. Planning and risk assessment $45|^.b 规划和风险评估 {S{ %KkAV ;um)JCXz General principles ?uSoJM`wa! 一般原则 v}j5G,
[- ,^?g\&f( Plan and perform audits with an attitude of professional skepticism .t1:;H b 持专业的怀疑态度计划和执行审计工作 `CS\"|z ]{6/6jl Audit risks = inherent risk ×control risk ×detection risk Ra|P5 审计风险=内在风险×控制风险×检查风险 iN
Oj@3x LVB wWlJ Risk-based approach UXBWCo;- 基于风险的办法 metn& f
X[xZGV, Understanding the entity and knowledge of the business 6
H P66B 了解商业的实质和知识 Ux=~-}<-w `&D#P% Assessing the risks of material misstatement and fraud rH`\UZ{cc 评估材料错报和舞弊的风险 $UH:r $M)i]ekm Materiality (level), tolerable error (uvQ/! 重要性(级别),可容忍误差 @FN|=?8% p
*Q-o Analytical procedures 7?whxi Qs 分析程序 QGuqV8 y0 S=r0tao,!v Planning an audit 'Eur[~k 规划审计工作 0! 3. .5== e
n~m)r3& Audit documentation: working papers v-z%3x.f 审计文件:工作底稿 4}m9,
l'(FM^8jv The work of others _s5^\~ao 其他机构的文件 F9o7=5WAb EU[eG^/0@ Rely on the work of experts y{@\8B] 依靠专家的工作 5K1cPU~o_b VBL4cU8D Rely on the work of internal audit S3Y.+. 0U 依靠内部审计工作 {nwoJ'-V @G2# Z 3. Internal control U)8yd,qG[% 内部控制 t\ oud{Cv Z|E9
}Il] The evaluation of internal control systems BFW b0;+ 对内部控制系统的评估 yIK
pyyC9H $!*>5".A Tests of control !Sn|!:N4 控制测试 <9,h! FJZ'P;3 Substantive procedures (time, nature, extent) I/njyV)H 实质性程序(时间,性质,程度) E\!X$ 6HK1? Transaction cycles: revenue, purchases, inventory, etc. V,rc&97 交易周期:收入,采购,库存等。 S#M8}+ZD, R)66qRf ,5$G0 4.Audit evidence sg7h&<Xx 审计证据 d2UidDU5qa ~QbHp|g Obtain sufficient, appropriate audit evidence 1M&Lb.J6 获取足够、适当的审计证据 -kk7y E'aOHSAg Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -0CBMoe 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 jcqUY+T$ h]s6)tII The audit of specific items +4%~.,<_to 审计的具体项目 5Qq/nUR Nb$0pc1J< Receivables: confirmation o08g]a 应收帐款:确认 A6=Z2i0w>X o5s6$\" Inventory: counting, cut-off, confirmation of inventory held by third parties IVh5SS 存货:数量,减值,第三方持有存货的确认 }eVDe(7_ Acw`ytV Payables: supplier statement reconciliation, confirmation "?zWCH 应付帐款:供应商的申明一致,确认 cIw X sx
IRQtA
Z V$ Bank and cash: bank confirmation >;4q 银行存款和现金:银行的确认 u9f^wn &Gh,ROo4 Auditing sampling zU!{_Ao9 审计抽样 |V\{U j jz<}9Kze 5.Review
+=J$:/&U 复核 c]Epg)E @ !")shc Subsequent events v,}C~L3 随后发生的事件 [nxYfER7 5.5kH$;> Ij(<(y{?Q1 i[KXkjr y7UU'
k` Going concern @LI;q 持续关注 @FIL4sb #k9&OS? Management representations :'bZ:J>f 与管理层的交涉沟通 F\N0<o N%f" W&ci Audit finalization and the final review: unadjusted differences ;t +p2i 审核定稿和最后审查:未经调整的差异 qR
cSB bQ>wyA+G&E "^z%|uXkf 6. Reporting >!1]G"U 报告 `
1+*-g^r 学会计论坛bbs.xuekuaiji.com W\Pd:t Appendix bj
i#ID2]% 附录 lx2#C9L_ Audit procedure TI3xt-/ 审计程序 c{Z
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