1. Assurance engagements and external audit
保证约定和外部审计 cu SXv) ^8fO3<Jg Materiality, true and fair presentation, reasonable assurance re^1f
v 物质性,真实公平的描述,合理的保证 9I
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kB :")$ Appointment, removal and resignation of auditors -><?q t 审计人员的的任命、免职和辞职 DrB= Z~]17{x0 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion koAc-o
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 */Y@:Sjf xQ$*K]VP Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior wk-ziw 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 YSZz4?9\ p\!+j@H: Engagement letter 7v=Nh 约定书(委托书) hd^?svID o#6j+fo!n 2. Planning and risk assessment pX2 Ki^)] 规划和风险评估 Y> 7/>x6 ?(R6}ab>K7 General principles -4V1s;QUZ 一般原则 *.Kc-f4mP vB#3jI Plan and perform audits with an attitude of professional skepticism AQ-PY 持专业的怀疑态度计划和执行审计工作 Os[^ch *;4
r|#LG Audit risks = inherent risk ×control risk ×detection risk ph3[}><6 审计风险=内在风险×控制风险×检查风险 ?)JW}3<. /
@% Risk-based approach &z,w0FOre 基于风险的办法 RL>[t $TR[SMj Understanding the entity and knowledge of the business OcIJT1 了解商业的实质和知识 1UmV& X,gXgx P\ Assessing the risks of material misstatement and fraud *S<>_R 8 评估材料错报和舞弊的风险 Q6DE|qnV
3+(Fq5I Materiality (level), tolerable error <.= 重要性(级别),可容忍误差 )vo PH)! *^QfTKN Analytical procedures JLs7[W)O 分析程序 LQR9S/?Ld "Tfb d^AU Planning an audit 7@C:4c@0 规划审计工作 B_@>HZ\& ^i@t OtS Audit documentation: working papers K
cY 2lTvx 审计文件:工作底稿 x{IOn;>R N{E>R&,q The work of others D'A)H 其他机构的文件 8R-?x/: unP7("A0D Rely on the work of experts DJ=miJI' 依靠专家的工作 p
n'*w1i P\w.:.2 Rely on the work of internal audit +#n[55d 依靠内部审计工作 ^
zo"~1 ssoe$Gr7> 3. Internal control szWh#O5= 内部控制 .D>%- &Du!*V4A The evaluation of internal control systems lE%0i
fu 对内部控制系统的评估 hOw7"'# ! O cm
Tests of control 7GE.>h5 控制测试 y%3Yr?] Qt!l-/flh Substantive procedures (time, nature, extent) v{&c
god 实质性程序(时间,性质,程度) 1*(^<x+n op[OB= Transaction cycles: revenue, purchases, inventory, etc. !^B`7 交易周期:收入,采购,库存等。 He&dVP #;2Ju'e#z oIX]9~ 4.Audit evidence u["Pg
审计证据 zFwp$K>{QY WG(tt. Obtain sufficient, appropriate audit evidence jC <<S 获取足够、适当的审计证据 uFG]8pj2V1 3Pkzzyk_|D Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [V}I34UN 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Hza{"I*^ =U3!D;XP The audit of specific items #OH# &{H 审计的具体项目 jjEkz 5 /]iv9e{uh( Receivables: confirmation [%z~0\lu8 应收帐款:确认 [C/h{WPC- uppA`> Inventory: counting, cut-off, confirmation of inventory held by third parties VA.:'yQtJ 存货:数量,减值,第三方持有存货的确认 l
hJT& Nn4<:2 Payables: supplier statement reconciliation, confirmation }.MJVB3 应付帐款:供应商的申明一致,确认 3*XX@>|o d%5QEVV Bank and cash: bank confirmation vsHY; [ 银行存款和现金:银行的确认 w\s$ WE68a!6 Auditing sampling )\'U$ 审计抽样 p\1[cz)B YD7i6A 5.Review
e{c%o;m( 复核 Y }Rx`%X fMI4'.Od Subsequent events +'JM:};1X8 随后发生的事件 }(O
7tC |oC&;A IHMZE42 (/tbe@< 8%>
Ls Going concern _`*x} 持续关注 &*/8Ojv)9 mEr
*n Management representations L:%;
Fx2 与管理层的交涉沟通 fQ'P2$ *5.s@L( VU Audit finalization and the final review: unadjusted differences 9bq#&~+ 审核定稿和最后审查:未经调整的差异 j+w*Absh D />REC^ _
B",? } 6. Reporting f-tjMa /_ 报告 fA2H8"r 学会计论坛bbs.xuekuaiji.com {&,a)h7& Appendix Ojr{z 附录 FsTE.PT Audit procedure Z"]
ben 审计程序 B&+V %~/