1. Assurance engagements and external audit
保证约定和外部审计 kR2kV"-l We&~]-b AW Materiality, true and fair presentation, reasonable assurance [IT*>;b+? 物质性,真实公平的描述,合理的保证 w&yK*nBK F?#^wm5TZ Appointment, removal and resignation of auditors xE.K 审计人员的的任命、免职和辞职 $VOSd<87 %5#ts/f Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion h"Qp e'D} 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 mw2/jA7 '4-J0S<<_ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Lc.=CBQ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 h3-y}.VjG `}t<5_ Engagement letter _m .u@+g 约定书(委托书) w<=?%+n m)l<2`CM 2. Planning and risk assessment xNlxi 规划和风险评估 g\_J 1vKAJ<4W General principles @r7ekyO8) 一般原则 .SZ ZT0Z NWnUXR Plan and perform audits with an attitude of professional skepticism }8
V/Cd9 持专业的怀疑态度计划和执行审计工作 zh8\
_>+ Cngi5._Lb Audit risks = inherent risk ×control risk ×detection risk +i"^"/2f{ 审计风险=内在风险×控制风险×检查风险 !1G6ZC:z jSi\/(E Risk-based approach t&5N{C: 基于风险的办法 ykAZP[^' P/%5J3_, Understanding the entity and knowledge of the business BwpEIV@b] 了解商业的实质和知识 CK[w0VCT P){b"
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f Assessing the risks of material misstatement and fraud i7rO5< 评估材料错报和舞弊的风险 @8\7H'K"\ 1ym^G0"s Materiality (level), tolerable error p
>Z18 重要性(级别),可容忍误差 jEK{QOq0 t`F<lOKj Analytical procedures 0iS"V^aH 分析程序 tUOqF iO$Z?Dyg9 Planning an audit w3hG\2)[HS 规划审计工作
hIBW$ dWKjVf Audit documentation: working papers HNXMM 审计文件:工作底稿 $TU:iv1Fm {&u`d.Lk2p The work of others prypo.RI 其他机构的文件 RaT.%:CRm LIah'6qR Rely on the work of experts +K2p2Dw(k 依靠专家的工作 9Rf})$o+ @wVq%GG} Rely on the work of internal audit 4hl`~&yDf 依靠内部审计工作 Z [[AmxE'l ,a6Oi=+>/U 3. Internal control d ,"L8 内部控制 T)CEcz :t)<$dtf[ The evaluation of internal control systems BYuoeN! 对内部控制系统的评估 2)-V\:;js GkU]>8E'" Tests of control [B_(,/? 控制测试 ;\mTm;]G K
^6fg,& Substantive procedures (time, nature, extent) v%
c-El% 实质性程序(时间,性质,程度) P<E!ix (Ts#^qC Transaction cycles: revenue, purchases, inventory, etc. Jxo#sV-
交易周期:收入,采购,库存等。 5w9oMM{ _6Z}_SiOl sKCfI] 4.Audit evidence 1yK=Yf%B 审计证据 f.e4 C, W)LtnD2 w Obtain sufficient, appropriate audit evidence sUe<21: 获取足够、适当的审计证据 6s<w}
O bnZ`Wc*5b Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -|cB7P 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 7g%.:H= n/
m7+=]v The audit of specific items IKs2.sj"o 审计的具体项目 P`$Y73L ,6Ua+\|
Receivables: confirmation `mp3ORR;$ 应收帐款:确认 9{-
Sa cedH#;V!j Inventory: counting, cut-off, confirmation of inventory held by third parties - ]Mbe2; 存货:数量,减值,第三方持有存货的确认 [g Y.h/ Om,M8!E Payables: supplier statement reconciliation, confirmation }"
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jB 应付帐款:供应商的申明一致,确认 IEj=pI 4xsnN@b Bank and cash: bank confirmation _/pdZM,V 银行存款和现金:银行的确认 o|njgmF;\ J_@`:l0,z Auditing sampling #U?=D/ 审计抽样 j"Y5j
B` 0(h'ZV 5.Review
tj<0q<is 复核 U/j+\Kc~ i-W!`1LH' Subsequent events y&(R1Y75 随后发生的事件 {!av3Pz\ O{&wqV5m" Xxmvg.Nl w=}R'O;k
P$hmDTn72 Going concern /OsTZ"*.2/ 持续关注 r$/.x6g// S!{Kn ;@ Management representations jHx)q|2\ 与管理层的交涉沟通 ;FH_qF`.
Z#_ +yw Audit finalization and the final review: unadjusted differences )an,-EIX% 审核定稿和最后审查:未经调整的差异 'i7!"Y6> 15U[F0b ?]Z EK8c 6. Reporting eT ZQ[qMp 报告 ZNjqH[ 学会计论坛bbs.xuekuaiji.com f%ynod8 Appendix nv-_\M 附录 #h~v(Z} Audit procedure :978D0
}{p 审计程序 %>)&QZig/