1. Assurance engagements and external audit
保证约定和外部审计 .PCbGPbk
g@m__ Materiality, true and fair presentation, reasonable assurance ")u)AQ 物质性,真实公平的描述,合理的保证 FX+^S?x. 0xV[C4E[6 Appointment, removal and resignation of auditors T^g i^{ 审计人员的的任命、免职和辞职 %htbEKWR Hiih$O+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6Z-[-0o+g 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &D` $YUl@ ~g *`E!2 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,]4.|A_[Rq 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 [b
Em D RPkOtRKL=w Engagement letter Bm;@}Ly=G 约定书(委托书) XeozRfk%J| CWkAc5 2. Planning and risk assessment $oIGlKc:L 规划和风险评估 ?xt${?KP RohD.`D General principles OKCX>'j:S 一般原则 /?C6oj1 Yt;@@xe& Plan and perform audits with an attitude of professional skepticism t
p b(.`G 持专业的怀疑态度计划和执行审计工作 r]%.,i7~8 7T?7KS Audit risks = inherent risk ×control risk ×detection risk J|b:Zo9<f" 审计风险=内在风险×控制风险×检查风险 {\kDu#18Ld NmV]
[0(BS Risk-based approach %/wfY Rp* 基于风险的办法 yF1^/y!@ 7P DD Understanding the entity and knowledge of the business DO?
bJ01 了解商业的实质和知识 #~ [mn_C 3M{b:|3/q Assessing the risks of material misstatement and fraud 0>0:ls 评估材料错报和舞弊的风险 7
P]Sc #J4,mFMr Materiality (level), tolerable error @3>nVa 重要性(级别),可容忍误差 nb|"dK
| wqp(E+& Analytical procedures .w)T2(
分析程序 Alb5#tm:m ]TKM.[[ Planning an audit
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3 规划审计工作
Uf-`g> mQt?d?6 Audit documentation: working papers #|{^k u 审计文件:工作底稿 S?m4 _xXDvBU The work of others U_e e3KKA 其他机构的文件 J""N:X!1 HUY1
nb= Rely on the work of experts Jx= v6==7 依靠专家的工作 2BIOA#@t E- rXYNfy Rely on the work of internal audit cx(b5Z 依靠内部审计工作 O:G-I$F| ,h$j%->U 3. Internal control L}%4YB 内部控制 H>5@/0cL2 ?28aEX_w The evaluation of internal control systems c95{Xy 对内部控制系统的评估 ^7%
KS |/AY!Y3 Tests of control %+Khj@aX 控制测试 as| MB
( ~0@+8%^>; Substantive procedures (time, nature, extent) '|N9xLm 实质性程序(时间,性质,程度) VR_ bX|
@Y2&v956 Transaction cycles: revenue, purchases, inventory, etc. %j?<v@y 交易周期:收入,采购,库存等。 1~P ^g` awa
$o >|So`C3:e 4.Audit evidence @VcSK` 审计证据 !ZlNPPrq} .% EEly Obtain sufficient, appropriate audit evidence t Sf` 获取足够、适当的审计证据 Sud5F4S YG6Kvc6T Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations A PR%ZpG 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 *QpKeI qjp<_aw The audit of specific items .4wp 审计的具体项目 A">A
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]YY[i Receivables: confirmation ;1 02ddRV 应收帐款:确认 2 9=L7 jVpk) ;vC Inventory: counting, cut-off, confirmation of inventory held by third parties e
RjpR?!\ 存货:数量,减值,第三方持有存货的确认 i;$'haK< hol54)7$3: Payables: supplier statement reconciliation, confirmation =1"8ua 应付帐款:供应商的申明一致,确认 GlVD!0 i
XI:yE; Bank and cash: bank confirmation [UHDN:y 银行存款和现金:银行的确认 cTeEND) &~7b-foCq Auditing sampling j@b4)t 审计抽样 z_p/.kQ'5 lS(?x|dO 5.Review
Py8<db% 复核 +cVnF&@$ $Y4;Xe= Subsequent events !%?X% @9 随后发生的事件 \5_7!. jo4*,B1x 0VB~4NNR p|M 8ww ArUGa(;f Going concern :,=no>mMx 持续关注 ]64
mSB ~o+HAc`=v Management representations cFoDR 与管理层的交涉沟通 PQRh5km TK;*:K8oe Audit finalization and the final review: unadjusted differences D/Y .'
P:j 审核定稿和最后审查:未经调整的差异 Rt<8&.m4 t,.MtU>K@ n@xDF
a 6. Reporting qF(F<$B 报告 \dbjh{ 学会计论坛bbs.xuekuaiji.com 5xi f0h-` Appendix ']+ -u{+# 附录 +QIM~tt) Audit procedure \z<B=RT\ 审计程序 oO|zRK1;/