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本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02)
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1. Assurance engagements and external audit 保证约定和外部审计 7vrl'^ 1 '
V^6XI Materiality, true and fair presentation, reasonable assurance mD$A4Y-'p 物质性,真实公平的描述,合理的保证 5HkKurab t^R][Ay& Appointment, removal and resignation of auditors 8D3OOab 审计人员的的任命、免职和辞职 j,lT>/ )U7t Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Wz49i9e+d 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7Bzq,2s c[wla<dO* Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &5fJPv & 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 cl=EA6P\X hV8[@&Sx3 Engagement letter *'.|9W 约定书(委托书) m? J0i>H
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W>*?"N 2. Planning and risk assessment v7BA[
j Qr 规划和风险评估 .h@rLorm> B(LWdap~ General principles |[<_GQl 一般原则 rzhWw-GY %GjM(;Tk Plan and perform audits with an attitude of professional skepticism -3t7* 持专业的怀疑态度计划和执行审计工作 3G,Oba[$< M -cTRd-i Audit risks = inherent risk ×control risk ×detection risk f9t6q*a`% 审计风险=内在风险×控制风险×检查风险 I5 o)_nc ]HKQDc' Risk-based approach Pk{_(ybaY 基于风险的办法 `<``8 E4`N-3 Understanding the entity and knowledge of the business bf ]f=
;.+ 了解商业的实质和知识 n7B7 m,@1 >kj`7GA Assessing the risks of material misstatement and fraud R]}}$R`j 评估材料错报和舞弊的风险 8ndYV>{f fxgPhnaC> Materiality (level), tolerable error p `8s 重要性(级别),可容忍误差 T*8VDY7 <Swt); Analytical procedures ?*[N_'2W+ 分析程序 AF;)#T
< 2Nu=/tMN Planning an audit B6u
/mo< 规划审计工作 XX7{-Yy bU>U14ix< Audit documentation: working papers 0Is,*Srr 审计文件:工作底稿 x5,++7Tz "cE7
5 The work of others Tzt8h\Q^z 其他机构的文件
=)M/@T @K\~O__ Rely on the work of experts ^W`<gR 依靠专家的工作 zvYq@Mhr j~2
{lCT Rely on the work of internal audit WZ-s--n# 依靠内部审计工作 7,U=Qe; <{dVKf,e 3. Internal control ,~a QL 内部控制 35Ij
..z0 ,0~^>K The evaluation of internal control systems bZnuNYty75 对内部控制系统的评估 r54&XE]O %824Cqdc Tests of control ~ZmN44?R 控制测试 qW$<U3u} l7XUXbYp&= Substantive procedures (time, nature, extent) 14Xqn8uOW 实质性程序(时间,性质,程度) +DW~BS3 }\z.)B4, Transaction cycles: revenue, purchases, inventory, etc. @)UZ@ ~R 交易周期:收入,采购,库存等。 gy,ht3 l Q'I
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YlV- 4.Audit evidence c&
r70L, 审计证据 `>gd&u |8&,b`Gfo Obtain sufficient, appropriate audit evidence $yn];0$J 获取足够、适当的审计证据 wF
IegC( 3VsW@SG7N Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations W^0w 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 R}G4rO-J C\S3Gs The audit of specific items 4iqoR$3Fc 审计的具体项目 6TQoqH8@U x*![fK Receivables: confirmation ?^H
`M|S 应收帐款:确认 8e*,jH3 ta35 K" Inventory: counting, cut-off, confirmation of inventory held by third parties E[2m&3& 存货:数量,减值,第三方持有存货的确认 r;B8i!gD )T/0S$@ Payables: supplier statement reconciliation, confirmation xO$lsZPG 应付帐款:供应商的申明一致,确认 1e(E:_t O,J>/
Bank and cash: bank confirmation ~8~aJ^[ 银行存款和现金:银行的确认 )LdP5z- J5di[nu Auditing sampling yyoqX"v[ 审计抽样 {J{+FFsr( M=%l}FSTw( 5.Review f* !j[U/r_ 复核 W}--p fG |2?'9< Subsequent events *}]Nf
随后发生的事件 G,$PV
e* r#+d&.| ?p9VO.^5 ~"!]
3C,L RS"H8P4W Going concern VC
u{&Sh* 持续关注 CKtB-a $56Z#'(D Management representations qHsUP;7 与管理层的交涉沟通 6FUw"|\u{ +awW3^1Ed Audit finalization and the final review: unadjusted differences , R'@%,/ 审核定稿和最后审查:未经调整的差异 ~res V B.wYHNNV @.osJ}FxA 6. Reporting \ ,7f6: 报告
>NqYyW,% 学会计论坛bbs.xuekuaiji.com {s)+R[?m<o Appendix VcAue!MN 附录 iDN;m`a Audit procedure @|Fg,N<Y] 审计程序 &J55P]7w
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