1. Assurance engagements and external audit
保证约定和外部审计 X LY>}r eK\i={va Materiality, true and fair presentation, reasonable assurance v++&% 物质性,真实公平的描述,合理的保证 5n e&6 nHLMF7\ Appointment, removal and resignation of auditors Q>G% *? 审计人员的的任命、免职和辞职 h
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9r z M~.1:%khM Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .W\x{h 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 p$Floubh] r#J_;P{U Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior gL7rX a j 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 hN\Q&F! VLbbn Engagement letter gA] 3h8%w 约定书(委托书) /%bnG(4 rX?%{M,xFw 2. Planning and risk assessment c+##!_[9 规划和风险评估 i
G%R'/* yQN^F+. General principles $OzVo&P; 一般原则 \[AJWyP ]na$n[T/I Plan and perform audits with an attitude of professional skepticism
nIfp0U* 持专业的怀疑态度计划和执行审计工作 :8A@4vMS)? 2r@9|}La Audit risks = inherent risk ×control risk ×detection risk Z~;rp`P 审计风险=内在风险×控制风险×检查风险 59X XmVg (543`dqAmC Risk-based approach Qs<L$"L1 基于风险的办法 `r %lB E<@N4%K_Q Understanding the entity and knowledge of the business Q5Epq
sKyC 了解商业的实质和知识 D8WKy 3sl6$NKo Assessing the risks of material misstatement and fraud 5eM{>qr} 评估材料错报和舞弊的风险 KC8 #[Rs&$vQm Materiality (level), tolerable error O;0VKNn[' 重要性(级别),可容忍误差 F;T;'!mb m!3D5z]n9 Analytical procedures 4Zn [F^p 分析程序 i*T
-9IP I*n]8c Planning an audit f @Vd'k< 规划审计工作 mA^3?yj (g1Op~EM Audit documentation: working papers yqP=6 审计文件:工作底稿 G\~?.s|^ hd`jf97* The work of others S.pXo'} 其他机构的文件 `r0lu_.$]4 |fo#pwX Rely on the work of experts BQ B<+o' 依靠专家的工作 ;(Az lcVG<*gf- Rely on the work of internal audit #L&/o9| 依靠内部审计工作 G?Za/G .fS{j$ 3. Internal control i9T<(sdK+ 内部控制 ST,+]p3L( z|zEsDh; The evaluation of internal control systems u~~ ~@p 对内部控制系统的评估 JkKbw&65 _v++NyZXx Tests of control ?6h~P:n
. 控制测试 5tEkQ(Ei8
pQ7<\8s* Substantive procedures (time, nature, extent) ScmwHid:\ 实质性程序(时间,性质,程度) {`(MK6D8 c 3 Zwhv+CP[ Transaction cycles: revenue, purchases, inventory, etc. 86a,J3C[ 交易周期:收入,采购,库存等。 K#VGG,h7Y \ rKUPI\ }rF4M1
+B\ 4.Audit evidence
qq@]xdl 审计证据
}ktK*4<k KEf1GU6s Obtain sufficient, appropriate audit evidence \[%_ :9eq 获取足够、适当的审计证据 tTh4L8fO 9Q\RCl_1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations d<E2=WVB6 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 XJk~bgO* ?yu@eo The audit of specific items LLbI}: 审计的具体项目 p&D7&Sb[ We'= /! Receivables: confirmation 2-@
t,T 应收帐款:确认 :)h4SD8
Y `YO& Inventory: counting, cut-off, confirmation of inventory held by third parties v9(N}hoP 存货:数量,减值,第三方持有存货的确认 \tCK7sBn
YdUcO.V Payables: supplier statement reconciliation, confirmation wNUcL*n 应付帐款:供应商的申明一致,确认 KcW 5 r
je;Bf Bank and cash: bank confirmation u`Kc\B
Sn 银行存款和现金:银行的确认 *xpPD\{k 3}C-Hg+gt Auditing sampling 6z'0fi|EN 审计抽样 %o
fq <vu~EY0. 5.Review
J|HV8 复核 &v Q5+ LxiN9 Subsequent events B~,?Gbl+g 随后发生的事件 4ywtE}mp k0TQFx.A )Lk2tv
r *z_`$Y $>Ow<!c Going concern b{X.lz0 持续关注 UWdqcOr JV+Uy$P! Management representations Ok}e|b[D 与管理层的交涉沟通 A5[kYD,_ ^x_.3E3Q Audit finalization and the final review: unadjusted differences XXQC`%-]<i 审核定稿和最后审查:未经调整的差异 z`D|O|#q % 3fpIzm `V.tqZF 6. Reporting wzZ]|
C(vp 报告 v[?gM.S
F 学会计论坛bbs.xuekuaiji.com QD1&"T<.d. Appendix ^}:0\;|N 附录 %
{me<\( Audit procedure
uwt29 审计程序 =c]We:I