1. Assurance engagements and external audit
保证约定和外部审计 i+~BVb GQA\JYw|oY Materiality, true and fair presentation, reasonable assurance G?XA",AC 物质性,真实公平的描述,合理的保证 "gm5DE em
0Y' J Appointment, removal and resignation of auditors cYC^;,C &| 审计人员的的任命、免职和辞职 UXpp1/d|e +By
'6?22 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #\D74$D 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 SN L-6]j 8u
H8) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior BQg3+w:> 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 6XU p$Pd( le
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II9 Engagement letter ~;Y Tz 约定书(委托书) Ny
$3$5/ eh]syeKBj 2. Planning and risk assessment ,&M#[>\(3 规划和风险评估 Q25VG5G Gbclu.4 General principles ;l @lA)i 一般原则 $m*Gu:#xm& $*%, Plan and perform audits with an attitude of professional skepticism V|sV U 持专业的怀疑态度计划和执行审计工作 |D/a}Av>B 2Z
uo).2a. Audit risks = inherent risk ×control risk ×detection risk $rr@3H+
审计风险=内在风险×控制风险×检查风险 Q/0gd? U? '&Y_
,-i Risk-based approach (Ll'j0]k> 基于风险的办法 U887@-!3 (Y7zaAG] Understanding the entity and knowledge of the business /P TRe5-7 了解商业的实质和知识 {dpDQP +! <anKw| Assessing the risks of material misstatement and fraud O]@#53)Tz 评估材料错报和舞弊的风险 $,, PF/N8c ! {G
0' Materiality (level), tolerable error 3Zd,"/RH 重要性(级别),可容忍误差 u|Mx} 1eshuL Analytical procedures I%a-5f$0 分析程序 `=#jWZ.8m =_|G q| Planning an audit -XCs?@8EQ 规划审计工作 g:JSy [NO4Wzc Audit documentation: working papers ;2&" 审计文件:工作底稿 N\|z{vn +8N6tw/& The work of others 8^j~uH 其他机构的文件 7(.Z8AO &*+$38XE^ Rely on the work of experts C,l,fT 依靠专家的工作 r W[;3yMf
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Rely on the work of internal audit -#;xfJE 依靠内部审计工作 HV/:OCK R`a~8QVh&5 3. Internal control I]e+5 E0 内部控制 S}%
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pF[-fO The evaluation of internal control systems -W('^v_* 对内部控制系统的评估 Z8xB
a0 Z)E)-2U$@ Tests of control <Jhd%O 控制测试 SU~.baP? lNg){3 Substantive procedures (time, nature, extent) 9N9&y^SmD 实质性程序(时间,性质,程度) #d\&6'O C){Q;`M-< Transaction cycles: revenue, purchases, inventory, etc. (
uD^_N]3 交易周期:收入,采购,库存等。 7mMGH
( \N0vA~N. Z@+nkTJ9&t 4.Audit evidence = N*Jis 审计证据 4mo/MK&M: eP>_CrJb Obtain sufficient, appropriate audit evidence ,k4pW&A 获取足够、适当的审计证据 \
M\7k5$ ; o_0~l=-/ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [ZSC]w^ 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 P1LO
j o(jLirnk The audit of specific items !mUJ["# 审计的具体项目 pK3A/ry< a&b/C*R_ Receivables: confirmation zs#-E_^%M 应收帐款:确认 !X-\;3kC0 63u%=-T%a
Inventory: counting, cut-off, confirmation of inventory held by third parties <>\|hno} 存货:数量,减值,第三方持有存货的确认
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FJ~d&L\l Payables: supplier statement reconciliation, confirmation )x/#sW%) 应付帐款:供应商的申明一致,确认 ;Y*K!iFWH WC~;t4 Bank and cash: bank confirmation xE<H@@w 银行存款和现金:银行的确认 }UW*[dCf>C ,jg #^47I Auditing sampling (cLK hn@ 审计抽样 %BkE %ZcZ Y%"$v0D 5.Review
lUEbxN 复核 P knOeW"j :gwmk9LZ Subsequent events iLSUz j` 随后发生的事件 'xqyG XI iiq
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Going concern :;eOhZ=_ 持续关注 U U_0@V< xQvI$vP Management representations W$hCI)m( 与管理层的交涉沟通 Ljz)%y[s ]w6F%d Audit finalization and the final review: unadjusted differences (v/L 审核定稿和最后审查:未经调整的差异 x&;AY 9abUh3 C<^i`[&P$ 6. Reporting tB>!1}v 报告 WS n>P7sY 学会计论坛bbs.xuekuaiji.com <h/q^| tZ{ Appendix ON\bD?(VY 附录 D|ze0A@ Audit procedure 5\quh2Q
_ 审计程序 ]}g\te