1. Assurance engagements and external audit
保证约定和外部审计 ~ou*'
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X4!G>v Materiality, true and fair presentation, reasonable assurance R
f+ogLa= 物质性,真实公平的描述,合理的保证 /8VM.fr$ 4=9To|U* Appointment, removal and resignation of auditors %fGS<
W; 审计人员的的任命、免职和辞职 %K@D{)r_^ ;\DXRKR Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion co r?
# 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 vd
c k (Eq0 |"cj Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior bJj<xjBM 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 6kK\nZ$o$ Vv~rgNh Engagement letter UN>!#Ji:$ 约定书(委托书) OW<i"?0 N|EH`eu^i 2. Planning and risk assessment J@54B 规划和风险评估 ? "]fGp6y g4cmYg3 General principles lpQsmd# 一般原则 8l-+
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5O!AjP Plan and perform audits with an attitude of professional skepticism HaXlc8 持专业的怀疑态度计划和执行审计工作 h@7Shp D^W6Cq5\ Audit risks = inherent risk ×control risk ×detection risk br*L|s\P\9 审计风险=内在风险×控制风险×检查风险 <i``#"/ @C{
IgV Risk-based approach ]X?~Cz/wl 基于风险的办法 RUC
V!L eN fo8xUG Understanding the entity and knowledge of the business Y0:y72mK 了解商业的实质和知识 .9_]8
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\P}hV Assessing the risks of material misstatement and fraud E}sjl 评估材料错报和舞弊的风险
)T/"QF}<T p:U9#(v) Materiality (level), tolerable error W|_
@ju 重要性(级别),可容忍误差 }2:/&H' ^o}!=aMr Analytical procedures jFf2( AR 分析程序 S/Pffal B- =*"H?q Planning an audit s,XKl5'+8e 规划审计工作 kFZw"5hb w-*$gk] Audit documentation: working papers rs2G{a 审计文件:工作底稿 JG @bl
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>Tko< The work of others )F4H' 其他机构的文件 x a#0y o6,$;-?F_ Rely on the work of experts Ymk
k"y.w 依靠专家的工作 q[`)A?Ae !7"-9n Rely on the work of internal audit c-.t8X,5(~ 依靠内部审计工作 dIgaw;Ch] {Tb(4or?=b 3. Internal control 4vKp341B 内部控制 e0Cr> I5/e *jM~VTXwt The evaluation of internal control systems 2mN>7Tj: 对内部控制系统的评估 ig:,: KN m,NUNd#)\ Tests of control (dn(:<_$ 控制测试 K-(k6<h L/dG0a@1X Substantive procedures (time, nature, extent) L"6qS3
[= 实质性程序(时间,性质,程度) ~?4'{Hc' 1^ZQXUzl%i Transaction cycles: revenue, purchases, inventory, etc. (~}IoQp> 交易周期:收入,采购,库存等。 ]v j=M-:+ q'~?azg: u~FXO[b 4.Audit evidence S'm&Ll2i@ 审计证据 HTiqErD2_ :%c
L(',Q Obtain sufficient, appropriate audit evidence zBD ?O! 获取足够、适当的审计证据 o"dX3jd }mQ7N&cC Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Qfx(+=| 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 pi7Fd\A ~H!s{$.
5 The audit of specific items }la\?I 审计的具体项目 Lsa&A+fru ?n<b:oO Receivables: confirmation nTxeV% 应收帐款:确认 Qz/o-W; |;3Ru vX?+ Inventory: counting, cut-off, confirmation of inventory held by third parties ?Iy$'am]L 存货:数量,减值,第三方持有存货的确认 0;
GnR 0 !dQG 5v Payables: supplier statement reconciliation, confirmation ov&4&v 应付帐款:供应商的申明一致,确认 6p`AdDV A8 V7\ Bank and cash: bank confirmation `(s&H8x# 银行存款和现金:银行的确认 $GhdH) rmXxid Auditing sampling )jkX&7x 审计抽样 m`luMt9 R&}"En`$s 5.Review
?oF+?l 复核 "`]G>,r_ }pOL[$L Subsequent events "]h4L 随后发生的事件
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&:LY"[` MzZYzz Going concern kSx^Uu* 持续关注 s%F}4W2s ?
HwW~aO Management representations 2z9\p%MX 与管理层的交涉沟通 |hBX" *ue-
x!"c Audit finalization and the final review: unadjusted differences 2Zt :]be 审核定稿和最后审查:未经调整的差异 _~V7m mLApF
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NX%IJ 报告 &KinCh7l L 学会计论坛bbs.xuekuaiji.com / blVm1F Appendix "FA&Qm0 附录 )p*I(y Audit procedure (IdXJvKU! 审计程序 k"_i7