1. Assurance engagements and external audit
保证约定和外部审计 Uys[0n O>,Rsj!e Materiality, true and fair presentation, reasonable assurance 3
)*Twqt 物质性,真实公平的描述,合理的保证
s;W1YN {Rtl<W0 Appointment, removal and resignation of auditors \5DOp-2 审计人员的的任命、免职和辞职 >NJ`*
M w%?6s 3 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion dV7~C@k6k8 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 q?$<{Z" _>u0vGF- Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior FA$1&Fu3Y 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 I*4g ;1x A(1dq Engagement letter v=J[p;H^H 约定书(委托书) Z(c2F] p<8Ga.kiN 2. Planning and risk assessment "t&_!Rm 规划和风险评估 i p;
RlO snvixbN General principles Dssecc' 一般原则 Yq0j w&v
s)5W:`MH? Plan and perform audits with an attitude of professional skepticism F.$NYr/|y 持专业的怀疑态度计划和执行审计工作 RxUzJ {w52]5l Audit risks = inherent risk ×control risk ×detection risk #xNXCBl]O 审计风险=内在风险×控制风险×检查风险 vv^(c w>A [DSD[[
z[ Risk-based approach ?bw1zYP 基于风险的办法 EF8'ycJk+ zC|y" PTw Understanding the entity and knowledge of the business ~ L?q.*q 了解商业的实质和知识 dPb@[k o l8| Assessing the risks of material misstatement and fraud 8omk4 ; 评估材料错报和舞弊的风险 f[+N=vr gaVQ3NqF Materiality (level), tolerable error Ja%(kq[v 重要性(级别),可容忍误差 M&ec%<lM k*k 9hv? Analytical procedures <?Y.w1 分析程序 SwdUElEp cwBf((~ Planning an audit pa2cM%48 规划审计工作
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|g< DcX,o*ec! Audit documentation: working papers ;H`>jI$ 审计文件:工作底稿 MB!$s_~o#L woyeKOr The work of others a9niXy}a( 其他机构的文件 a[A*9%a .TKKjS%8 Rely on the work of experts "FH03
9 依靠专家的工作 tY0C& u2 s* UO!bH a Rely on the work of internal audit !fK9YW(Im 依靠内部审计工作 ]x^v;r~
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m'/,@ 3. Internal control &pEr;:E 内部控制 b5Vn _;V* PNG!q}(c The evaluation of internal control systems pHv~^L%= 对内部控制系统的评估 v|#}LQZ m\;@~o'k Tests of control xZ(f_Oy 控制测试 Mhiz{Td K-,8~8[ Substantive procedures (time, nature, extent) ylPDM7Ka 实质性程序(时间,性质,程度) m+'vrxTY j
blj]/ Transaction cycles: revenue, purchases, inventory, etc. 9 ,>u, 交易周期:收入,采购,库存等。 \K%A}gn
He WJF#+)P:Y kzXmiBL<9 4.Audit evidence %eQw\o,a 审计证据 0zr Zrl .wJv_ Obtain sufficient, appropriate audit evidence HZEDr}RN 获取足够、适当的审计证据 yVl?gGgh `&!J6)OJ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $Oi@B)=4d+ 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 TYN~c( '
Y cVFi The audit of specific items -1 <*mbb0 审计的具体项目 TF- k|##G a@}A;y'd Receivables: confirmation Z0Df~ @ 应收帐款:确认 -9> oB t%Hy#z1W_ Inventory: counting, cut-off, confirmation of inventory held by third parties k-XE|v
存货:数量,减值,第三方持有存货的确认 #0gwN2Nv"L 1GI/gc\ Payables: supplier statement reconciliation, confirmation |}KNtIX\G 应付帐款:供应商的申明一致,确认 NZ=`iA8)X k CVA~%d7 Bank and cash: bank confirmation flzHZH 银行存款和现金:银行的确认 m[%*O#_ Yk!TQY4 Auditing sampling ~.L\f%< 审计抽样 LJ+Qe%| c037#&Q%# 5.Review
;8J+Q0V 复核 xI b^x=|h xv:VW< Subsequent events rXG?'jN 随后发生的事件 o:8*WCiqrN M^3pJ=;5 YN
V4' >4@/x{{ sm>5n_Vw Going concern B`i5lD 持续关注 Ut
hH bUBQ Management representations w] =q>p 与管理层的交涉沟通 w\QMA3 Ln
C5" Audit finalization and the final review: unadjusted differences K>x+*UPL 审核定稿和最后审查:未经调整的差异 u[;,~eB%w [/iT D=
O, \C eP.,< 6. Reporting oo{3-+ ? 报告 daakawn+ 学会计论坛bbs.xuekuaiji.com ?N/6m Appendix L}x,>hbT 附录 jDw
LzvMO Audit procedure Q>[Xm)jr: 审计程序 a }m>