1. Assurance engagements and external audit
保证约定和外部审计 ?\<2*sW [k Jk}L+X
vv Materiality, true and fair presentation, reasonable assurance Ke&lGf"5 物质性,真实公平的描述,合理的保证 f`:e#x P>)-uLc~W Appointment, removal and resignation of auditors ,au64sH 审计人员的的任命、免职和辞职 CbQ@l@d] [YHvyfk~_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion `]
LaX&u 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e&OMW,7 YQ,IdWav Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :0CR=]WM 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 p? iJ'K ;wL* Engagement letter YUT"A{L 约定书(委托书) IywovN Tr ,^26.p$ 2. Planning and risk assessment 6 KnD(im 规划和风险评估 O .TFV. !Ya
+ General principles >:W)9o 一般原则 DECX18D ?9H7Twi+T Plan and perform audits with an attitude of professional skepticism thipfS 持专业的怀疑态度计划和执行审计工作 c*RZbE9k &I'~:nWpt Audit risks = inherent risk ×control risk ×detection risk @
RTQJ+ms 审计风险=内在风险×控制风险×检查风险 XhWMvme IH\k_Yf#u Risk-based approach s.=)p"pTd 基于风险的办法 tborRi) M\\TQ(B Understanding the entity and knowledge of the business
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Lw41 了解商业的实质和知识 0a8nBo7A-X kgr:
85 Assessing the risks of material misstatement and fraud )tFFa*Z' 评估材料错报和舞弊的风险 @]3(l K8
|6r|x Materiality (level), tolerable error *n}9_V% 重要性(级别),可容忍误差 j@GMZz< _9!Ru!u~ Analytical procedures "Y(S G 分析程序 7w>"M o&(%:| Planning an audit )Bb :tz+ 规划审计工作 *ivbk /8 T?AGQcG
Audit documentation: working papers LTzf&TZbx5 审计文件:工作底稿 JGj_{|=: Mh~T.;f.qq The work of others $XyGCn 其他机构的文件 +S;8=lzuV <>j,Q Rely on the work of experts YgM6z K~ 依靠专家的工作 :6HMb^4 WCR+ZXI?1 Rely on the work of internal audit h
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| 依靠内部审计工作 6b<t|zb {E 6W]Mno 3. Internal control oC4rL\d{ 内部控制 ZN1QTb ~Rv U+D The evaluation of internal control systems 5VG@Q% 对内部控制系统的评估 {F@;45)o -F8%U:2a Tests of control TUpEhQ+* 控制测试 ^<y$+HcH QRdb~f;<hj Substantive procedures (time, nature, extent) 1d\K{ 7i# 实质性程序(时间,性质,程度) SCGQo.~, <}4|R_xY# Transaction cycles: revenue, purchases, inventory, etc. Z: Kob
b 交易周期:收入,采购,库存等。 p%3';7W\ nF=Ig-NX^ /f# rN_4 4.Audit evidence QQ!,W': 审计证据 29av8eW?3 8De
`.!Gg Obtain sufficient, appropriate audit evidence YLFTf1G9 获取足够、适当的审计证据 HH+rib'u u{H_q&1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations X='4N< 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 @&EP&
$* !2{MWj The audit of specific items "4"L"lJ
审计的具体项目 ~)ByARao= Wq,UxMz Receivables: confirmation koqH~>ZtD 应收帐款:确认 2l\Oufer" M2oKLRt)L Inventory: counting, cut-off, confirmation of inventory held by third parties \{UiGC K 存货:数量,减值,第三方持有存货的确认 97Q!Rot ,%,}[q?]d Payables: supplier statement reconciliation, confirmation 4cV(Z-\ 应付帐款:供应商的申明一致,确认 c69C=WQ w6wXe_N+M Bank and cash: bank confirmation ]h|GaHiE 银行存款和现金:银行的确认 w\@Anwj#L #vDe/o+= Auditing sampling WrG)&&d 审计抽样 Q0 ^?jh SQz>e 5.Review
DAvAozM 复核 Zmp ^!|=X! |UlScUI, Subsequent events ](a<b@p 随后发生的事件 xknP
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"3 L~0B FD`V39## i^gzl_! Going concern leyX:
+ 持续关注 ^$T>3@rDB TI*uNS;- Management representations 9wI1/> 与管理层的交涉沟通 z{%G +Uk/Zg
w^ Audit finalization and the final review: unadjusted differences f|<
*2Mk 审核定稿和最后审查:未经调整的差异 : 0%V:B U|y+k` =UYc~VUYnT 6. Reporting Rq\.RR]( 报告 R"82=">v 学会计论坛bbs.xuekuaiji.com QzV:^!0J Appendix Z&21gN 附录 Wm"W@LPx5 Audit procedure aIm\tPbb 审计程序 IRcZyry