1. Assurance engagements and external audit
保证约定和外部审计 imcq
H y~)rZ-eSB Materiality, true and fair presentation, reasonable assurance R:+2}kS5e{ 物质性,真实公平的描述,合理的保证 J)O1)fR iV X 12 Appointment, removal and resignation of auditors KjR^6v 审计人员的的任命、免职和辞职 W@NM~+)e >sAZT:&gv Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion %mR roR6 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 D[. ; H)V fuM+{1}/E Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %GUu{n<6 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 !6_lD0 ]^,<Ez Engagement letter wN,DTmtD
约定书(委托书) G)28#aH y7#$:+jQv 2. Planning and risk assessment b#p)bcz!I 规划和风险评估 /60`"xH +W+O7SK\y General principles @-dM'R6C 一般原则 iTTe`Zr5y jbQ2G|:Q Plan and perform audits with an attitude of professional skepticism QF/A-[V 持专业的怀疑态度计划和执行审计工作 h4CDZ srfFJX7* Audit risks = inherent risk ×control risk ×detection risk A:Z$i5%' 审计风险=内在风险×控制风险×检查风险 c-z2[a8 MCHRNhb9 Risk-based approach ZN!OM)@:! 基于风险的办法 j""I,$t P<b.;Oz__- Understanding the entity and knowledge of the business sGIY\% 了解商业的实质和知识 & f7 {3BK y3T-^ Assessing the risks of material misstatement and fraud ,eq[X\B> 评估材料错报和舞弊的风险 m7X&"0X frS1<+ Materiality (level), tolerable error ~S}>|
q$ 重要性(级别),可容忍误差 dzDh V{ %zE_Q Analytical procedures X
Q.czj 分析程序 Iu6KW :x Ko6tp9G Planning an audit Z;shFMu 规划审计工作 =jdO2MgSg* ,j
wU\xo`C Audit documentation: working papers [ P\3XSR 审计文件:工作底稿 \KfngYD]W KZO! The work of others <ml
Qn?u 其他机构的文件 PT4Xr=z = +7?p&-r)x Rely on the work of experts K[Rl R+j 依靠专家的工作 T[M?:~ >nmby|XtW Rely on the work of internal audit {\22C `9t 依靠内部审计工作 $Ch!]lJA )#[?pYd 3. Internal control :@w
;no>=* 内部控制 6Uq@v8mh 6'W79 The evaluation of internal control systems =O~1L m; 对内部控制系统的评估 %Qc#v$;+J ^7v}wpwX\ Tests of control :~loy' 控制测试 N8(xz-6
VVeO>j d Substantive procedures (time, nature, extent) |RwpIe8~ 实质性程序(时间,性质,程度) =zXpeo&|m r AMnM>` Transaction cycles: revenue, purchases, inventory, etc. !o~% F5|t 交易周期:收入,采购,库存等。 [P)'LY6F
s]`&9{=E <uNBsYMuC 4.Audit evidence ~PaD _W#xP 审计证据 BZE
Y^G Woa5Ov!n0 Obtain sufficient, appropriate audit evidence %lz \w{ 获取足够、适当的审计证据 9Q-/Yh |J2_2a/" Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `g6XVa*%# 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 wl^bvHG k\|G%0Jw The audit of specific items :bwdEni1P 审计的具体项目 3B/ GcltfM Da1BxbDeI Receivables: confirmation DbJ:KQ!* 应收帐款:确认 >x@]wsj sR,]eo<p& Inventory: counting, cut-off, confirmation of inventory held by third parties 3sc5meSu' 存货:数量,减值,第三方持有存货的确认 B1c`(mHl hXM8`iFW5 Payables: supplier statement reconciliation, confirmation K"VphKvR
应付帐款:供应商的申明一致,确认 Q6Y1Jr">X }!\NdQs Bank and cash: bank confirmation
%Fq"4% 银行存款和现金:银行的确认 SSycQ4[{o CCfuz & Auditing sampling 67%eAS 审计抽样 ^Tc&?\3 +oBf\!{cW 5.Review
(7`goi7M 复核 ^M6v;8EU \+fP&
Subsequent events QKc3Q5)@j 随后发生的事件 W=}l=o!G. ]Rohf WHX xr?=gY3E; rJ ?Y~Q m'Z233Nt" Going concern c.6u)"@$
持续关注 En
8-Hc#NC hD{+V!{ Management representations (*7edc"F 与管理层的交涉沟通 ##Z:/SU SEXe
K2v Audit finalization and the final review: unadjusted differences )52:@=h*l 审核定稿和最后审查:未经调整的差异 ySP1WK mA(K`"Bfh 9X,dV7 yW 6. Reporting ;[0<QmeI! 报告 ,$Qa]UN5Q 学会计论坛bbs.xuekuaiji.com d~C
YZ Appendix cZ\#074u/ 附录 l*HONl&j Audit procedure ]
M"{=z 审计程序 1""9+4