1. Assurance engagements and external audit
保证约定和外部审计 |EApKxaKD F,W(H@ ~x Materiality, true and fair presentation, reasonable assurance 9W8Dp?: 物质性,真实公平的描述,合理的保证 lL^7x ff0B*0 Appointment, removal and resignation of auditors nGf@zJDb 审计人员的的任命、免职和辞职 g %Am[fb
y5#_@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion zPXd]jIwV 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
ks;%f34 WS(c0c Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +!<`$+W 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 pr?/rXw #-W5$1 Engagement letter Ac54VN 约定书(委托书) `7j,njCX. )ad-s 2. Planning and risk assessment }lY-_y 规划和风险评估 `MD/CFl4 oHYD6qJX{ General principles <(^pHv7Q 一般原则 0(kp>%mbB E%e-R6gl Plan and perform audits with an attitude of professional skepticism 4EK[g
M8 持专业的怀疑态度计划和执行审计工作 |(V3 .jKO 6f Audit risks = inherent risk ×control risk ×detection risk mvw:E_ 审计风险=内在风险×控制风险×检查风险 Hke\W'& dO@iq^9- Risk-based approach BpC Sf.zZ 基于风险的办法 O^GX Fz^ 3LmHH
= Understanding the entity and knowledge of the business )t4C*+9<U 了解商业的实质和知识 -FI1$ ra&C|"~E Assessing the risks of material misstatement and fraud v\Hyu1;8 评估材料错报和舞弊的风险 wnX6XyUH ,Tx8^|b#F Materiality (level), tolerable error V6k9L*VP 重要性(级别),可容忍误差 (}:xs,Ax 6PH*]#PfoD Analytical procedures H,}?YW 分析程序 (tgaH,G V*aTDU%-. Planning an audit v^tKT& 规划审计工作 |`nVr>QF& ;
p9D2& Audit documentation: working papers -&?- 审计文件:工作底稿 QZlUUj\
@oEDtN The work of others S%oGBY*Z 其他机构的文件 2Kidbf iCS/~[ Rely on the work of experts m+g>s&1H
依靠专家的工作 =FnZk J Ba6xkEd Rely on the work of internal audit 4pqZ!@45| 依靠内部审计工作 ?KN_J *"ShE=\p 3. Internal control H4,yuV 内部控制 \K6J{;# L xh0A2bw'OP The evaluation of internal control systems {@A2jk\ 对内部控制系统的评估 d%hA~E1rR 2"O Y]d Tests of control (R-Q9F+; 控制测试 brWt .p`'^$X^ Substantive procedures (time, nature, extent) Q)>'fZ) 实质性程序(时间,性质,程度) ${wE5^ky H~Cfni; Transaction cycles: revenue, purchases, inventory, etc. TE~@Bl;{?c 交易周期:收入,采购,库存等。 jq)|U
q'6 C)w*aU,( `vw.~OBl 4.Audit evidence L nGSYrx1 审计证据 bG)MG0<TT "puz-W'n Obtain sufficient, appropriate audit evidence Xdt+\}\ 获取足够、适当的审计证据 N3p3"4_]fy R
28* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations t^hkGYj!2 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 &u-Bu;G.e Ysu/7o4 The audit of specific items $ *A
3p 审计的具体项目 <Tf;p8# qS
al~ Receivables: confirmation OB22P% 应收帐款:确认 L:-lqag!
V-jL`(JF% Inventory: counting, cut-off, confirmation of inventory held by third parties Vi WgX. 存货:数量,减值,第三方持有存货的确认 W<"\hQI T"U t). Payables: supplier statement reconciliation, confirmation 3G^Ed)JvE 应付帐款:供应商的申明一致,确认 9 NQq=@ 9DX3]Z\7X Bank and cash: bank confirmation |U
$-d^ZJ 银行存款和现金:银行的确认 K5&C}Ey1 46Nf|~ Auditing sampling Q%^bA,$&D 审计抽样 Ck?: 8YlF (+dRD]|T 5.Review
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-A7 复核 $:!T/*p* "6Uj:
9 Subsequent events }3w b*,Sbz 随后发生的事件 E e>j7k.G. A#&qoZ(C Xkom@F~] &Q>'U6"% yXg1N
N Going concern \*aLyyy3 持续关注 !U:s.^{ 3ohcHQ/a Management representations MXk. 2 与管理层的交涉沟通 TZNgtR{q
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x5 Audit finalization and the final review: unadjusted differences -oBas4J 审核定稿和最后审查:未经调整的差异 +t4m
\/y u7Y< ~ 5KE%@,k k 6. Reporting O7'3}P; 报告 z/k~+-6O 学会计论坛bbs.xuekuaiji.com KxmPL Appendix wS*CcIwj 附录 ?3,tG z) Audit procedure
iLcadX 审计程序 G D{fXhgk