1. Assurance engagements and external audit
保证约定和外部审计 |vz;bJG vs|6ww Materiality, true and fair presentation, reasonable assurance #\BI-z
t 物质性,真实公平的描述,合理的保证 !^fR8Tp9 PAV2w_X~ Appointment, removal and resignation of auditors r5!M;hU1j 审计人员的的任命、免职和辞职
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Vh0v ~4MjJKzA Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion p,\bez
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2gAdZE&Y [V,
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Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior HF+fk*_Q 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 Y&f[2+?2NK o%PoSZZ Engagement letter IQ=|Kj9h
约定书(委托书) Z'dI!8(Nf NoZ4['NI\ 2. Planning and risk assessment E)wT+\ 规划和风险评估 14 'x-w^~k S\g7wXH General principles <S@mQJS!y 一般原则 l=~99mE YCBML!L Plan and perform audits with an attitude of professional skepticism `AHNk7 t= 持专业的怀疑态度计划和执行审计工作 H0 n@kKr |uwteG5?$s Audit risks = inherent risk ×control risk ×detection risk OXX(OCG> 审计风险=内在风险×控制风险×检查风险 dzNaow*0&V Rn(F#tI Risk-based approach
"rDzrz 基于风险的办法 ZX6=D>)u IOZ|85u= Understanding the entity and knowledge of the business Y_3YO2K] 了解商业的实质和知识 /\uH[[s -_*XhD Assessing the risks of material misstatement and fraud t>GLZzO 评估材料错报和舞弊的风险 Q0uO49sg zHc 4e
Materiality (level), tolerable error b;`#Sea 重要性(级别),可容忍误差 4i\aW:_'i `)!2E6 = Analytical procedures bc=u1=~w 分析程序 nB
Iv{ p F*~)e Planning an audit ?CW^*So 规划审计工作 _E<O+leWf -kri3?Y, Audit documentation: working papers (VI* c!N 审计文件:工作底稿 JS7}K)A2B6 iLd"tn' The work of others 6dR-HhF 其他机构的文件 ~v(M6dz~vk {S" Rely on the work of experts '"fU2M<. 依靠专家的工作 M|E
2&ht g yH7((#i Rely on the work of internal audit a0/n13c?G 依靠内部审计工作 7- 3N lp0T\
% 3. Internal control Y=Ar3O*F 内部控制 ];{l$-$$ Or#+E2%1E The evaluation of internal control systems <
J<;?%] 对内部控制系统的评估 uZ`d&CEh a.`JS Tests of control VRQbf 控制测试 JU=\]E@8c zTBi{KrZ Substantive procedures (time, nature, extent) W
"\tkh2 实质性程序(时间,性质,程度) pGbFg& OxHw1k Transaction cycles: revenue, purchases, inventory, etc. A]O5+"mc 交易周期:收入,采购,库存等。 <.7I8B7 E
^SM` K0DXOVT\ 4.Audit evidence J,0WQQnb 审计证据 Fb{`a[&
23\j1? Obtain sufficient, appropriate audit evidence lfpt:5a9& 获取足够、适当的审计证据 qnk,E- xlPcg7 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <E7Vbb9* 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 mp+\! kG;eOp16R The audit of specific items 9p\wTzA 审计的具体项目 (|a$N.e&K \l=KWa 3Q Receivables: confirmation ;LF)u2x= 应收帐款:确认 n"<GJ.{ K@j^gF/0B Inventory: counting, cut-off, confirmation of inventory held by third parties @(,{_c] 存货:数量,减值,第三方持有存货的确认 ox\B3U%`p} \BbOljM= Payables: supplier statement reconciliation, confirmation _^xh1=Qr}n 应付帐款:供应商的申明一致,确认 )*TW\v`B #-gGsj;F Bank and cash: bank confirmation X~)V )'R 银行存款和现金:银行的确认 6Er0
o{iI ej"o?1l@ Auditing sampling }KaCf,O 审计抽样 O2'bNR Q&.IlVB[ 5.Review
;oY(I7 复核 hV>4D&< ZXsY-5$#d- Subsequent events I"F
.%re 随后发生的事件 yjOu]K:X CNpe8M=/3 uku}Mr"p &8X
.!r`f q(jkit~`A Going concern /50g3?X, 持续关注 N&x WHFn]C R!_8jD:$ Management representations ,yM}]pwlB 与管理层的交涉沟通 aX[1H6&=7 68J 9T^84 Audit finalization and the final review: unadjusted differences 35%[DUkb 审核定稿和最后审查:未经调整的差异 =;k+g?.@I ~3'OiIw1@ !Hd
vCYB> 6. Reporting 6m-:F.k1( 报告 p29yaM 学会计论坛bbs.xuekuaiji.com Hn#GS9d_? Appendix ~_l6dDJ 附录 :!+}XT7)/ Audit procedure }:RT,< 审计程序 t> x-1vf%