1. Assurance engagements and external audit
保证约定和外部审计 ?7rD42\8H {*nEKPq(_* Materiality, true and fair presentation, reasonable assurance 4 f3=`[% 物质性,真实公平的描述,合理的保证 wV
%8v\ <dJIq"){ Appointment, removal and resignation of auditors ]g7HEB.Y 审计人员的的任命、免职和辞职 )1BiEK`v $OT}`Te~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion x{QBMe` 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,?
#*eJD 7zi"caY Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior xtu]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 ){jqfkL ][rTQt m Engagement letter afV
P-m4L 约定书(委托书) E.U0qK], #
s,Y%
Bce 2. Planning and risk assessment +Gp!cGaAm 规划和风险评估 /W? z0tk`
B[Ix?V4yy General principles K#iK6)tS 一般原则 ,Os7T 1> &,_?>.\[< Plan and perform audits with an attitude of professional skepticism f^ywW[dF 持专业的怀疑态度计划和执行审计工作 7s$6XO! `Q+
i-y Audit risks = inherent risk ×control risk ×detection risk D@}St:m} 审计风险=内在风险×控制风险×检查风险 _u`
B3iG L;nZ0)@@l Risk-based approach S]5VEn;pV 基于风险的办法 *u<rU,C8 #?A]v>I;C Understanding the entity and knowledge of the business 5_PWGaQa 了解商业的实质和知识 1Q0%7zRirI k62$:9`5 Assessing the risks of material misstatement and fraud 65;|cmjv 评估材料错报和舞弊的风险 }ty"fI3&iY
v hR twi Materiality (level), tolerable error
`X3Xz! 重要性(级别),可容忍误差 zZ<ns+h @'@s*9Nr Analytical procedures Bmi:2} j 分析程序 8H&_, ; 5#yJK>a7
Planning an audit ze*&*csO 规划审计工作 Zm`'MsgFr |R[v@c`pn Audit documentation: working papers QQ5lW 审计文件:工作底稿 &NlS = Bm65W The work of others 782[yLyv 其他机构的文件 u-8X$aJ l6', Rely on the work of experts L`<T'3G 依靠专家的工作 ?"5~Wwp.T jc${.?m Rely on the work of internal audit L"Qh_+
依靠内部审计工作 1}i&HIr!b \[@Q}k[ 3. Internal control #Nu%] 内部控制 bEVO<x+ ?|%\<h@; The evaluation of internal control systems stf,<W 对内部控制系统的评估 _)HD4,` zz7Y/653 Tests of control x`};{o
z; 控制测试 Bf D,z /}h
71V! Substantive procedures (time, nature, extent) j
AJ/ 实质性程序(时间,性质,程度) ^8o_Iz)r, pDLu +}@ Transaction cycles: revenue, purchases, inventory, etc. */0vJz%<.M 交易周期:收入,采购,库存等。 B[)
[fE lM@<_=2
o2[vM$] 4.Audit evidence : ;E
7+m 审计证据 icKg7-$N <3i4NXnL2 Obtain sufficient, appropriate audit evidence wGov|[X 获取足够、适当的审计证据 M<SbVP|V" 3s+<
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 3p?<iVE 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 s=\LewF1< Q1O_CC} The audit of specific items Gvt;Q,hH 审计的具体项目 E<X{72fb> Wx']tFn" Receivables: confirmation 3*X,{% 应收帐款:确认 dy2
_@/T7 }[=xe(4]D Inventory: counting, cut-off, confirmation of inventory held by third parties |Ak =-. 存货:数量,减值,第三方持有存货的确认 =Do3#Xe2V pJ2:` f<; Payables: supplier statement reconciliation, confirmation m>Yo9/XpZ 应付帐款:供应商的申明一致,确认 =sUl`L+w,L 3<e(@W}n-M Bank and cash: bank confirmation XEvGhy# 银行存款和现金:银行的确认 ?$)x$nS` +q`rz Auditing sampling O X5Co<u 审计抽样 ex@,F,u>o h X>VVeIZ 5.Review
4."o.:8x 复核 KG4#BY&^ |1<]o;: Subsequent events k *G!. 随后发生的事件 \GbHS*\+ (T%F!2i([U dIBKE0` :XPC0^4s $ +
GFOO Going concern |%2/I>o 持续关注 /A[oj2un
')~Y Management representations N SxPN: 与管理层的交涉沟通 `lu"y F $$bTd3N+ Audit finalization and the final review: unadjusted differences {LB
}v;?l 审核定稿和最后审查:未经调整的差异 HP4'8#3o "&~?Hzm YP$*;l 6. Reporting /]MB6E7& 报告 R[>;_}5"> 学会计论坛bbs.xuekuaiji.com @sgT[P*ut Appendix
XRz%KVysp 附录 kYI(<oTY~ Audit procedure aCYm$6LmA 审计程序 TsFdy{/o*