1. Assurance engagements and external audit
保证约定和外部审计 dG~B3xg;5i <#x%A0 Materiality, true and fair presentation, reasonable assurance iJKm27 "> 物质性,真实公平的描述,合理的保证 >*i8RqU 9Or4`JOO Appointment, removal and resignation of auditors \PMKmJX0O 审计人员的的任命、免职和辞职 Y %D*O }Keon.N? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }Ka.bZS 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Jgv>$u /
-qt} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior gZ >orZL' 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 $*)(
8C l J!fc)h Engagement letter OTHd1PSOu 约定书(委托书) ;YXr G Ty4%du6?d 2. Planning and risk assessment ' /<b[ 规划和风险评估 k$x
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m General principles ^`r|3c0 一般原则 6p]R)K>wS @?cXa: tX Plan and perform audits with an attitude of professional skepticism ~Ow23N 持专业的怀疑态度计划和执行审计工作 s1vYZ : )"jh` Audit risks = inherent risk ×control risk ×detection risk yY-t4WeXP 审计风险=内在风险×控制风险×检查风险 2l/5i]Tq YM.IRj2/1 Risk-based approach H6\ x.J^, 基于风险的办法 W!0 <9.7 gwzE Understanding the entity and knowledge of the business ,
<j5i? 了解商业的实质和知识 hsVJ&-# )7%]<2V% Assessing the risks of material misstatement and fraud ,~?A.
5 评估材料错报和舞弊的风险 ^PR,TR. \bQ!>l\ Materiality (level), tolerable error ot<o& 重要性(级别),可容忍误差 Qbpl$L j!o3g;j Analytical procedures Q|z06_3i 分析程序 :#htOsP Vd>.fb\U2 Planning an audit 7b%Cl
规划审计工作 4S EC4yO n:."ZBtY* Audit documentation: working papers TaO;r=2 审计文件:工作底稿 Z=[a 8CU M`fXH 3D The work of others ugPI1'f 其他机构的文件 ko> O~@r VEKITBs Rely on the work of experts v!hs~DnUZ 依靠专家的工作 ]3u'Qv}o yBh"qnOT Rely on the work of internal audit `'.x*MNF 依靠内部审计工作 |(v=1#i ;C3?Ic 3. Internal control n(xlad 内部控制 `e|Lw m$qC
8z] The evaluation of internal control systems >683 4e 对内部控制系统的评估 ZDJWd=E 2Wf qgR[3 Tests of control mg/kyua^ 控制测试 .p~;U|h" H[k3)r2 Substantive procedures (time, nature, extent) tsVhPo]e0 实质性程序(时间,性质,程度) LK/V]YG )stWr r& Transaction cycles: revenue, purchases, inventory, etc. /l%qq*Ew 交易周期:收入,采购,库存等。 AlaN; Z9~Wlt'? 2Lgvy/uN 4.Audit evidence iB`]Z@ZC 审计证据 9<CUsq@i:
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j Obtain sufficient, appropriate audit evidence A"VXs1>_^ 获取足够、适当的审计证据 tvxcd*{
JlGD.!` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;-^9j)31+F 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 svjFy/T(lL lS-i9U/,> The audit of specific items K -1~K 审计的具体项目 b
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Receivables: confirmation (k.7q~: 应收帐款:确认 zNJyF;3 :"IH *7xp Inventory: counting, cut-off, confirmation of inventory held by third parties }AYSQ~: 存货:数量,减值,第三方持有存货的确认 =Fl4tY#X q#-H+7 5 Payables: supplier statement reconciliation, confirmation L%Q *\d
应付帐款:供应商的申明一致,确认 l #z`4< ^:ngHue8~ Bank and cash: bank confirmation |T"q,i9% 银行存款和现金:银行的确认 %$?Q% gRI|rDC)B Auditing sampling Mg/2w 审计抽样 u Aa>6R a Z,Wa-k 5.Review
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RE$-{i Subsequent events (oEA)yc| 随后发生的事件 !,uw./8@Ku jzMGRN/67 qrYeh`Mv ^
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~R" rdg1<Z Going concern ka%pS 持续关注 2Jv4l$$;* [~S0b Management representations !W^II>Y 与管理层的交涉沟通 x%&V!L -;z\BW5y Audit finalization and the final review: unadjusted differences _nq n| 审核定稿和最后审查:未经调整的差异 {v(|_j&:o C (
;7*] 8;3FTF 6. Reporting r'?&VS-Cj 报告 8!Kfe 学会计论坛bbs.xuekuaiji.com SUhP
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+ Appendix J1t?Qj;f3 附录 H/f=
2b Audit procedure 3I(H.u 审计程序 5]+eLKXB