1. Assurance engagements and external audit
保证约定和外部审计 [y
y D- _=Y]ZX`j Materiality, true and fair presentation, reasonable assurance
6h
N~< 物质性,真实公平的描述,合理的保证 $Yt29AQ c=l
3Sz?
Appointment, removal and resignation of auditors L!E/ )#{ 审计人员的的任命、免职和辞职 [L1pDICoy 9?r|Y@xh ] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion UXvk5t1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %t0
Fx lgZ3=h Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior sk~rjH]-g$ 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 ^*C+^l&J!
:X[(ymWNE Engagement letter tRYMK+ 约定书(委托书) ZVpMR0! >Dpz0v
2. Planning and risk assessment S .rT5A[ 规划和风险评估 @oC8: /%Bc*k=ox
General principles .+7GecYz 一般原则 i^(_Gk @.fuR#
Plan and perform audits with an attitude of professional skepticism SMaC{RPQ 持专业的怀疑态度计划和执行审计工作 euM7>
$` $]4^ENkI Audit risks = inherent risk ×control risk ×detection risk ~=
HN30 审计风险=内在风险×控制风险×检查风险 gZgb-$b fGJPZe Risk-based approach ks7g*; 3{@ 基于风险的办法 ~C<
X~$y& [JFmhLP9 Understanding the entity and knowledge of the business In|:6YDL& 了解商业的实质和知识 s)"C~w^ %'j)~ Assessing the risks of material misstatement and fraud 9i WDEk 评估材料错报和舞弊的风险 c&2ZjM |@={:gRJ{x Materiality (level), tolerable error JxI}#iA 重要性(级别),可容忍误差 &|u 7/NXb Analytical procedures $b\`N2J-_ 分析程序 p~I+ZYWF' m/n_e g Planning an audit l2>G +t (, 规划审计工作 9@Yk8 tfj6#{M5 Audit documentation: working papers 8qn1?Lb 审计文件:工作底稿 QJp
_>K ZA zn-n The work of others J&S$F:HM 其他机构的文件 zcD&xoL\H jdQ`Y+BC Rely on the work of experts 4H8vB^ 依靠专家的工作 EtJyI&7VK aOfL;I Rely on the work of internal audit D61CO-E(D 依靠内部审计工作 0 V*Di2 |\2zw _o 3. Internal control Oi&.pY:X- 内部控制 !>
-cMI6E v0 |A
N The evaluation of internal control systems rH8^Fl&jT 对内部控制系统的评估 Bv
\ihUg/ +Zt
qR Tests of control E"bYl3 控制测试 n[lf==R 8I$B^,N Substantive procedures (time, nature, extent) W$ #FM$U 实质性程序(时间,性质,程度) ?1i>b-> n;Tpf<*U Transaction cycles: revenue, purchases, inventory, etc. ^kx
kP}[Z. 交易周期:收入,采购,库存等。 5b3Wt7 :}TT1@ eX7Ev'(H 4.Audit evidence i
i0AhQ 审计证据 y7dnXO!g9- 4.7OX&L'G Obtain sufficient, appropriate audit evidence v'Gqdd-#) 获取足够、适当的审计证据 s/UIo^m bKj#HHy\I Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ge:UliHJ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 }UZ$<81= 7g_:Gv~v The audit of specific items T j9;". 审计的具体项目 X{\
>TOk H7?C>+ay Receivables: confirmation 1.!rq,+>1 应收帐款:确认 U|6 ME%xm _aL:XKM Inventory: counting, cut-off, confirmation of inventory held by third parties _H>ABo 存货:数量,减值,第三方持有存货的确认 Pc
C9)x pbKDtqSnz Payables: supplier statement reconciliation, confirmation &\4AvaeA8y 应付帐款:供应商的申明一致,确认 Um]>B`."wK w'K\}G~ Bank and cash: bank confirmation mza1Q~< 银行存款和现金:银行的确认 x0@J~
_0 ZN-J!e"` Auditing sampling n^'ip{ 审计抽样 7
lY&/-V e5maZ(.;F 5.Review
==`K$rM 复核 I
\zM\^S>] &^FCp'J- Subsequent events 2;r(?ebw 随后发生的事件 ?~uTbNR a{^[< %YG ~ql 8:0QI kqk KL,=Z&.<= Going concern Y v }G"-= 持续关注 frbKi _1 o1YX^-<[F Management representations {\jh?P| 与管理层的交涉沟通 U(]a(k<r ?Z
{4iF Audit finalization and the final review: unadjusted differences Q
,30 审核定稿和最后审查:未经调整的差异 [?iA`#^d [
\ LA 6 /gh_'& 6. Reporting "8%B
(a
5A 报告 |8PUmax 学会计论坛bbs.xuekuaiji.com )Q9m,/F Appendix $Ua
vM| 附录 =i } Audit procedure K,bv\j;f 审计程序 &1YqPk