1. Assurance engagements and external audit
保证约定和外部审计 o?j8"^!7 "*N#-=MJF Materiality, true and fair presentation, reasonable assurance _ qwf3Q@ 物质性,真实公平的描述,合理的保证 +v:]#1 mH4u@aQ} Appointment, removal and resignation of auditors |v5
ge3- 审计人员的的任命、免职和辞职
;Q4,I[?% * fj`+J Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :@ VC Kq! 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E)f9`][ o?Cc Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior -.ZP<,?@F 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 s S#/JLDx] /!A"[Tyt Engagement letter ~K99DK. 约定书(委托书) o0S
8ki H$ g* 2. Planning and risk assessment a?8)47) 规划和风险评估 }#%Ye CA? S<*IoZ?T General principles ;aX?K/ 一般原则 aR('u:@jHi (_CvN=A Plan and perform audits with an attitude of professional skepticism 3 H5 持专业的怀疑态度计划和执行审计工作 n:) [%on )b>misb/ Audit risks = inherent risk ×control risk ×detection risk ,|>>z#Rr(n 审计风险=内在风险×控制风险×检查风险 0GeL">v,:= VBF:MAA Risk-based approach )T^wc: 基于风险的办法 rqdN%=C ",Vx.LV Understanding the entity and knowledge of the business j
s"5{w& 了解商业的实质和知识 OdY9g2y#m F kf4R5Y? Assessing the risks of material misstatement and fraud VNIl%9:-l 评估材料错报和舞弊的风险 gO"G/ XM*5I4V Materiality (level), tolerable error v1X[/\;U 重要性(级别),可容忍误差 6
R})KIG Ak('4j!*}^ Analytical procedures &z:bZH]DH 分析程序 8F`8=L NO QRBx}!:NZ# Planning an audit qQG? k~r 规划审计工作 ag47 $9( JoiGuZd> Audit documentation: working papers w5~j|c=_W 审计文件:工作底稿 j>:N0:
l'wu- The work of others l"nS+z 其他机构的文件 ~LV]cX2J( xT*c## Rely on the work of experts `67i1w` 依靠专家的工作 Q~svtN nK?S2/o#A Rely on the work of internal audit 4
l-UrnZ 依靠内部审计工作 ?Z?(ky! ;DYS1vG o 3. Internal control YW/
V}C'> 内部控制 r~f
;g9I PQSmBTs. The evaluation of internal control systems Dv/7w[F 对内部控制系统的评估 U.P1KRY|= ;R#RdUFH Tests of control R#;xBBt8 控制测试 O_4B>
)zd GWPBP-)0 Substantive procedures (time, nature, extent) Xo~q}(ze^ 实质性程序(时间,性质,程度) 6Q]c} Q>Z~={" Transaction cycles: revenue, purchases, inventory, etc. g@4~, 交易周期:收入,采购,库存等。 j7gTVfO !3k-' ),z& 7_l
Wr 4.Audit evidence 9wldd*r 审计证据 v^t7)nx^ &;P\e Obtain sufficient, appropriate audit evidence 37a1O>A 获取足够、适当的审计证据 qmFbq<& MkJBKS Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations =d^hiR!GN 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 iO?^y(phC
wLqj<ot The audit of specific items f)z(9JJL 审计的具体项目 Komdz/g Aixe?A_x Receivables: confirmation NFEr ,n 应收帐款:确认 jmaw-Rx UhS:tT]7 Inventory: counting, cut-off, confirmation of inventory held by third parties !'F1Ht 存货:数量,减值,第三方持有存货的确认 2672oFD {x,)OgK!{ Payables: supplier statement reconciliation, confirmation tNzO1BK 应付帐款:供应商的申明一致,确认 ut560,h~ S!=R\_{u$ Bank and cash: bank confirmation g1[BrT, 银行存款和现金:银行的确认 r2.w4RMFua _&V,yp!|
Auditing sampling F9K0 审计抽样 f*Q9u >1p *(q?O_3,b 5.Review
$u~ui@kB 复核 a<r,LE M NwY
Subsequent events w[gt9]}N 随后发生的事件 q 9xA.*
a}FyJp ?VE'!DW mKO~`Wq%@ {zm8` Going concern r1%{\< 持续关注 W&
0R/y7 !PEKMDh Management representations |w*
s:p 与管理层的交涉沟通 fTy:Re rmkBp_i{| Audit finalization and the final review: unadjusted differences rY^uOrR>j* 审核定稿和最后审查:未经调整的差异 MT>(d*0s *,lDo9 L k
nK 6. Reporting ,s3| 报告 PL$XXj>|: 学会计论坛bbs.xuekuaiji.com &>+T*-' Appendix [=jZP,b&), 附录 Ii[U% Audit procedure @hg[v`~ 审计程序 L
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