1. Assurance engagements and external audit
保证约定和外部审计 FMz>p1s|dK i)7B :uA Materiality, true and fair presentation, reasonable assurance a6 w'.]m 物质性,真实公平的描述,合理的保证 fzzk#jU hSG1f
` Appointment, removal and resignation of auditors J6Nh
pzp 审计人员的的任命、免职和辞职 &)!4rABn tfVlIY< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =*KY)X 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "]U_o<V !G;|~|fMV Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5QZ}KNJ|t~ 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 \ %QA)T% ?%Gzd(YEY Engagement letter C&;m56 约定书(委托书) R[}fr36>/ 8p PQ 2. Planning and risk assessment nT=XWM 规划和风险评估 $j/#IzD1D ]BfJ~+ N General principles 8JU{]Z!G<; 一般原则 a2B9
.;F |J:m{ Plan and perform audits with an attitude of professional skepticism x57O.WdN 持专业的怀疑态度计划和执行审计工作 N[kl3h%q `IJTO_ Audit risks = inherent risk ×control risk ×detection risk {}"a_L&[; 审计风险=内在风险×控制风险×检查风险 DtkOb,wY m3=Cg$n Risk-based approach Ys8D|HIk 基于风险的办法 -lb%X3` 7AQv4 Understanding the entity and knowledge of the business [E9)Da_)i 了解商业的实质和知识 ^tI4 FQ>Y \6;b.&%w2 Assessing the risks of material misstatement and fraud lF~!F<^9 评估材料错报和舞弊的风险 IgPU^?sp &<t`EI];)4 Materiality (level), tolerable error i&0Zli 重要性(级别),可容忍误差 ?gG%FzfQ/ '}F..w/ Analytical procedures M2LW[
z 分析程序 fk\hrVP ](>YjE0 Planning an audit L
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#"Yn 规划审计工作 n,Q^M$mS0 X 1}U Audit documentation: working papers Cw h[R 审计文件:工作底稿 B
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The work of others )|KZGr 其他机构的文件 UD^=@?^7 ';I(#J6 Rely on the work of experts Vs(D(d, 依靠专家的工作 + De-U. I36ClOG Rely on the work of internal audit ZV$!dHW/ 依靠内部审计工作 C^*}*hYk$ c!] yT0v&s 3. Internal control Wx8n) 内部控制 L 7l"*w( [S?`OF12 The evaluation of internal control systems tD6ukK1x 对内部控制系统的评估 CQ'4 ".7 Za7!n{?0 Tests of control
U|v@v@IBA 控制测试 U\dLq&=V 9XX:_9|I Substantive procedures (time, nature, extent) Wo6C0Z3g} 实质性程序(时间,性质,程度) Zz! yv(e)H `$yi18F Transaction cycles: revenue, purchases, inventory, etc. @[~j|YH} 交易周期:收入,采购,库存等。 -P28pVX` p)s*Cw rvPmd%nk- 4.Audit evidence SeBl*V 审计证据 mg<S7+ ,{BF`5bn| Obtain sufficient, appropriate audit evidence ltOsl-OpR 获取足够、适当的审计证据 LNM#\fb IQ5'4zQg= Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |] ]Rp 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 2E@g#:3 A4Tjfc,rx9 The audit of specific items pI}6AAs}Z 审计的具体项目 fn Pej?f: EgTj
Receivables: confirmation {emym$we 应收帐款:确认 dI~{0)s 'v%v*Ujf[ Inventory: counting, cut-off, confirmation of inventory held by third parties AP0z~e 存货:数量,减值,第三方持有存货的确认 XT{ukE
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HL8)G6 Payables: supplier statement reconciliation, confirmation UGQHwz 应付帐款:供应商的申明一致,确认 `9Q O'^) #
f }ORA Bank and cash: bank confirmation >!%+) 银行存款和现金:银行的确认 X"S")BQ
q vd0uI#g%# Auditing sampling 6<{SbE|G{ 审计抽样 < [q{0, j9*5Kj 5.Review
kD#hfYs)i 复核 4Vv$bbu+ 8-FW'bA Subsequent events (gb
vInZ 随后发生的事件 /8LTM|( /v7o!D1G I?KGb:]| $q0i=l&$& Jf@~/!m}' Going concern i=\`f& B 持续关注 k<k@Tlo B=|m._OL]n Management representations oe{,-<yck 与管理层的交涉沟通 IV|})[n* ~)
vz`bD1 Audit finalization and the final review: unadjusted differences *q0vp^? 审核定稿和最后审查:未经调整的差异 %B04|Q rl:D>t(:. hGj`IAW 6. Reporting ^) 5*?8# 报告 <MgC7S2I 学会计论坛bbs.xuekuaiji.com >5j&Q