1. Assurance engagements and external audit
保证约定和外部审计 Rp$}YN .7n\d55a Materiality, true and fair presentation, reasonable assurance np~~mdmRK 物质性,真实公平的描述,合理的保证 "s\L~R.& 4lZ$;:Jg Appointment, removal and resignation of auditors Y#g4$"G9 审计人员的的任命、免职和辞职 j(~ *'&|( TRsE % Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion iOG[>u0h 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 z
$MV%F P6MRd/y | Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ne^imht 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 n-DVT;y Ld B($4, Engagement letter .Lfo)?zG 约定书(委托书) n8.kE)? 5Ba[k[b^ 2. Planning and risk assessment =|=.>?t6Z0 规划和风险评估 n`4K4y%Dy} v!%5&: c3 General principles ntmyNf?; 一般原则 x"~~l C)cwAU|h# Plan and perform audits with an attitude of professional skepticism Yq/.-4y 持专业的怀疑态度计划和执行审计工作 &.Zb,r$Y
8Dvazg}4 Audit risks = inherent risk ×control risk ×detection risk HI@syFaJM 审计风险=内在风险×控制风险×检查风险 frBX{L }W
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cp Risk-based approach BATG FS& 基于风险的办法 vVE7fq3 nVJPR Understanding the entity and knowledge of the business Zy_V9j[n 了解商业的实质和知识 z~A]9|/61v +kFxi2L6 Assessing the risks of material misstatement and fraud ,~?YBLw@c 评估材料错报和舞弊的风险 D\e8,,H 2}W0
F2* Materiality (level), tolerable error k#5}\w! 重要性(级别),可容忍误差 `8FUX= Sh B4]`-mahO Analytical procedures 5y?-fT]X 分析程序 C{d7J'Avk F-*2LMe Planning an audit is/scv< 规划审计工作 {8I. `U Zy09L}5 9P Audit documentation: working papers M2U&?V C! 审计文件:工作底稿 *&
m#qEv M|] "W The work of others E#F/88( 其他机构的文件 a/< Csad Dwl3Cj Rely on the work of experts v
36%Pj` 依靠专家的工作 m RZ:ie (x q% Rely on the work of internal audit K!KMQr` 依靠内部审计工作 <G*nDFWf
]@Sj`J[fd 3. Internal control : g.46dp4 内部控制
IVW1]y 6eokCc"o The evaluation of internal control systems 5xOv Y 对内部控制系统的评估 ce6__f5?
,$eK-w Tests of control U#1bp}y 控制测试 m
%PC8bf`S kD}Y|*]5-5 Substantive procedures (time, nature, extent) )P|[r 实质性程序(时间,性质,程度) F9*
g= 3T&6opaF Transaction cycles: revenue, purchases, inventory, etc. pc?>cs8 交易周期:收入,采购,库存等。 tbO
H#| @ps1Dr4s f$'2}'.!$ 4.Audit evidence V:G>G'Eh0 审计证据 v|E"[P2e OnWx#84 Obtain sufficient, appropriate audit evidence
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UL^$& 获取足够、适当的审计证据 i>_u
_)- hTbI -u7BF Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations b2@VxdFN 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 nW|wY. F V,4pi The audit of specific items b^[F""!e 审计的具体项目 sFBneBub ^3hn0DVQ Receivables: confirmation FCkf# 应收帐款:确认 b]a@ =f(cH152T Inventory: counting, cut-off, confirmation of inventory held by third parties
&ZTr 存货:数量,减值,第三方持有存货的确认 K6ol
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x\i'I Payables: supplier statement reconciliation, confirmation eX_D/25 $ 应付帐款:供应商的申明一致,确认 ^V%rag
kapC%/6" Bank and cash: bank confirmation N
D<HXO 银行存款和现金:银行的确认 `
}3qhar RyRpl*^ Auditing sampling jzK5-;b 审计抽样 1EyL#;k (|d34D
OJ 5.Review
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F 复核 zB?
V_aT R=Tqj,6 Subsequent events F_bF 随后发生的事件 HV/c c" *|_"W+JC j w* IO 7n90f2"m 2y%,p{="
Going concern
l$hJE;n 持续关注 DD44"w_9 x2QIPUlf Management representations :{q"G#
与管理层的交涉沟通 Skz|*n|
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:`8ZBz~ Audit finalization and the final review: unadjusted differences vLxQ *50v$ 审核定稿和最后审查:未经调整的差异 Erk?}
E $x6$*K(F MC,>pR{ 6. Reporting =YG _z
^' 报告 <A9y9|>o 学会计论坛bbs.xuekuaiji.com 8?Z4-6!{V, Appendix *.&