1. Assurance engagements and external audit
保证约定和外部审计 _qt a~-k} G5 Materiality, true and fair presentation, reasonable assurance MfFmJ7>Bg 物质性,真实公平的描述,合理的保证 q="ymx~ R \y
qM;2 Appointment, removal and resignation of auditors dOgc%(kz 审计人员的的任命、免职和辞职 V{qR/ irB}h!@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;\/RgN 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4Xn-L&0z 5g9K|- Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #Wv8+&n 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 8<EU|/O N#:W#C{16w Engagement letter nnd-d+$ 约定书(委托书) kCoEdQ_ *;T HD> 2. Planning and risk assessment }Q,BI*}* 规划和风险评估 +~lPf. "(\]-%:7 General principles ai4ro"H 一般原则 }:b) =fs OF!n}.O( Plan and perform audits with an attitude of professional skepticism 0
{Zwg0& 持专业的怀疑态度计划和执行审计工作 8..g\ZT !JjNm*F[ Audit risks = inherent risk ×control risk ×detection risk dFnu&u" 审计风险=内在风险×控制风险×检查风险 ?V)M! 0qN?4h)7 Risk-based approach f+QDjJ?z 基于风险的办法 IU]@%jA_:A ~c>]kL(, Understanding the entity and knowledge of the business jrYA5>=># 了解商业的实质和知识 ?SoRi</1 P[Id[}5Pw Assessing the risks of material misstatement and fraud M_;hfpJZ 评估材料错报和舞弊的风险 M8FC-zFs R&L^+? Materiality (level), tolerable error wF['oUwHH 重要性(级别),可容忍误差 Novn#0a nN[QUg Analytical procedures <gY.2#6C\% 分析程序 1tCe#*|95 a
,<u Planning an audit lhFv2.qR 规划审计工作 E.Arq6 D}pNsQ Audit documentation: working papers r@H7J 5<Y- 审计文件:工作底稿 X]Ma:1+ Jn1(- The work of others p=f8A71 其他机构的文件 t^<ki?* ]y/!GFQ Rely on the work of experts 9m2Yrj93 依靠专家的工作 }& e#b]&:* *W1:AGpz Rely on the work of internal audit E#M4{a1 依靠内部审计工作 OjY#xO+' 77zDHq= 3. Internal control 2?9gf,U 内部控制 0BHSeO, 1\if XJ The evaluation of internal control systems xz vbjS W 对内部控制系统的评估 tc)4$"9) dWDf(SS Tests of control os`#:Ao5 控制测试 4-\gha fGDjX!3-S Substantive procedures (time, nature, extent) 3*[YM7y 实质性程序(时间,性质,程度) An3%@; !"
7ip9a Transaction cycles: revenue, purchases, inventory, etc. $pYT#_P!/ 交易周期:收入,采购,库存等。 aQ.mvuMa7' 2z=aP!9] >{w"aJ" F 4.Audit evidence `1U?^9Nf 审计证据 dIRSgJ` oi/bp#(fa Obtain sufficient, appropriate audit evidence :~dI2e\: 获取足够、适当的审计证据 dfA4OZ& t(.xEl;Ma Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $+Vp> 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 HPeN0=7> #~@Cl9[)D The audit of specific items AU/L_hg 审计的具体项目 d^YM@>% I?IAZa) Receivables: confirmation @G>Q(a*, 应收帐款:确认 q.g0Oz@z xO` O$ie Inventory: counting, cut-off, confirmation of inventory held by third parties [(4s\c 存货:数量,减值,第三方持有存货的确认 Ok6c E aMycvYzH Payables: supplier statement reconciliation, confirmation o+.LG($+U 应付帐款:供应商的申明一致,确认 Q GQ}I IA?v[xu Bank and cash: bank confirmation YU24wTe;k 银行存款和现金:银行的确认 uS,XQy2 ojQjx|Q} Auditing sampling f<aJiVP 审计抽样 \4pWHE/ pz@wbu=($4 5.Review
eZ[O:W vk: 复核 c2fbqM~ ,Z6\%:/ Subsequent events zd+<1R; 随后发生的事件 ;p4|M 2YL)"
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Nt u!WjG@ Going concern b63 tjqk 持续关注 6YeEr!zt% BK16~Wl Management representations
&e~g}7 与管理层的交涉沟通 0($ O1j~$ UL
Audit finalization and the final review: unadjusted differences DU>#eR0G 审核定稿和最后审查:未经调整的差异 \ZPmPu9^( /kKF|Hg`c S>s{
t=AY~ 6. Reporting JVgV,4 1 报告 @z!|HLD+ 学会计论坛bbs.xuekuaiji.com %Vp'^,&S Appendix Y
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附录 +)eI8o0# Audit procedure LmQS;/: 审计程序 0pu=,