1. Assurance engagements and external audit
保证约定和外部审计
Aiqn6BX{ e<HHgC#J Materiality, true and fair presentation, reasonable assurance 5<h:kZ"S^g 物质性,真实公平的描述,合理的保证 "uG@gV *.A{p ;JC( Appointment, removal and resignation of auditors !)LVZfQ0 审计人员的的任命、免职和辞职 ac#I$V- E6s)J -a Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion rFG_CC2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 t4r%EP|Zt i'uSu8$'* Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .%x%(olf 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 )|E
617g |)b:@q3k+n Engagement letter ]O+W+h{] 约定书(委托书) L IRdWGQ
4 uN9J?j*ir 2. Planning and risk assessment .dTXC' 规划和风险评估 |,WP) {9<c*0l General principles _?c7{ 一般原则 >4]y)df5 G"nGaFT~ Plan and perform audits with an attitude of professional skepticism RKO}
W#? 持专业的怀疑态度计划和执行审计工作 Ql{:H5 rtZEK:.# Audit risks = inherent risk ×control risk ×detection risk t-VU&.Y 审计风险=内在风险×控制风险×检查风险 7s}Eq~ D;+sStZK3 Risk-based approach @agxu-Y 基于风险的办法 T1g3`7C3 J6RzN'j Understanding the entity and knowledge of the business 8m 5T
了解商业的实质和知识 yp"h$ USJk
* Assessing the risks of material misstatement and fraud `tEW.s%Y(6 评估材料错报和舞弊的风险 @"O|[%7e JNxrs~} Materiality (level), tolerable error VrnZrQj< 重要性(级别),可容忍误差 agp7zw=N .1A/hAdU Analytical procedures
-wQ@z6R 分析程序 vhKHiw9L i.0.oy> Planning an audit H_d^Xk QZ 规划审计工作
G:i>MJbxT ;U]Ym48 Audit documentation: working papers
B*AB@ 审计文件:工作底稿 4{CeV7 ';KWHk8C The work of others kB-]SD# 其他机构的文件 x|GkXD3 OZ6:u^OS] Rely on the work of experts 7,"y!\ 依靠专家的工作 v^3s?VD r&ux|o+ Rely on the work of internal audit 6}>CPi# 依靠内部审计工作 }}u16x}*n yz^4
TqJ 3. Internal control tx ,q=.( 内部控制 eNu]K,rT \%|%C The evaluation of internal control systems g<g$c<sm 对内部控制系统的评估 H_FT%`iM $nr=4'yZ Tests of control e3,@prr 控制测试 "2z&9`VIY 7[ZoUWx Substantive procedures (time, nature, extent) Hb3t|<z 实质性程序(时间,性质,程度) rk
&ME#<r iCtS<"@Yx Transaction cycles: revenue, purchases, inventory, etc. U<I]_] 交易周期:收入,采购,库存等。 RwUosh\W d9q`IZqee V@r V+s 4.Audit evidence
bi[g4,`Z; 审计证据 ;L[N.ZY! aY0{v X Obtain sufficient, appropriate audit evidence r7-H`%. 获取足够、适当的审计证据 W0XfU` vOo-jUKs Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations mv>-X
J+ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 <RuLIu SA%uGkm:e The audit of specific items [C{oj*"c] 审计的具体项目
*JF7 B 1|:'jK#gE Receivables: confirmation [xo-ZDIoG 应收帐款:确认 WOi
+y fLZ mQO Inventory: counting, cut-off, confirmation of inventory held by third parties 6'Q*SO;1gh 存货:数量,减值,第三方持有存货的确认 8(g}/%1mt3 =rA]kGx Payables: supplier statement reconciliation, confirmation Cs2kbG_ 应付帐款:供应商的申明一致,确认 1>L8EImx]V lofP$ Bank and cash: bank confirmation >~jl0!2z@ 银行存款和现金:银行的确认 -+[~eqRB ||Vx:(d7D& Auditing sampling *#83U? 审计抽样 ;:/C.%d
'm0_pM1:D 5.Review
%LBf'
iA 复核 P"+R:O\!g kgd
dq Subsequent events 3hcWR'| 随后发生的事件 o)+C4f[G4 Oj
'^Ww m l ;S_ J^S |E&|6h1 N
;Cs? C Going concern e!vWGnY 持续关注 XZrzG P( `jec|i@oO Management representations eOahr:Db 与管理层的交涉沟通 08/Tk+ T?CQgVR Audit finalization and the final review: unadjusted differences =^z*p9ZB 审核定稿和最后审查:未经调整的差异 Tnas$=J :-$TD('F
']N\y6=fn9 6. Reporting R)-~5"}~ 报告 #'.
' |z 学会计论坛bbs.xuekuaiji.com q8MyEoc:n Appendix Zt}b}Bz 附录 MAQ-'s@ Audit procedure %4})_h?j 审计程序 @
6*eS+t\