1. Assurance engagements and external audit
保证约定和外部审计 :}#)ipr Jo;&~/V
Materiality, true and fair presentation, reasonable assurance "|&3z/AUh 物质性,真实公平的描述,合理的保证 wXnVQ-6H t(6i4c> Appointment, removal and resignation of auditors
QH7 GEj] 审计人员的的任命、免职和辞职 `h :!^"G 8n2;47 a Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "D4% A!i 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 T]/> c Fx1FxwIJ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;{R;lF, 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 |9FrVO$M eAP
8! Engagement letter 9 2D~trn 约定书(委托书) 6v%ePFul S{MB$JA 2. Planning and risk assessment
"u$XEA 规划和风险评估 3gJZlH5IR [x=(:soEqC General principles ld|GY>rH 一般原则 #M#$2Vt aEa+?6;D Plan and perform audits with an attitude of professional skepticism %`]!atH 持专业的怀疑态度计划和执行审计工作 D(<0tU^[ iY,oaC~?"N Audit risks = inherent risk ×control risk ×detection risk PX23M|$! 审计风险=内在风险×控制风险×检查风险 r
haq!s38: WL,2<[)Ew Risk-based approach
8sI$ 基于风险的办法 0/!0W%f[} -U_,RMw~ Understanding the entity and knowledge of the business Xj30bt 了解商业的实质和知识 H)&i
Fq {w"Cr0F, Assessing the risks of material misstatement and fraud pz/W#VN 评估材料错报和舞弊的风险 %FqQ+0^ %2\Pe 2Z Materiality (level), tolerable error x\:KfYr4Y; 重要性(级别),可容忍误差 }|M:MJ` q;sZwp< Analytical procedures ",Mrdxn7 分析程序 fJk'5kv [wQJVYv Planning an audit -,
g.39u 规划审计工作 ku}`PS0UGd &e*@:5Z:k Audit documentation: working papers k*,+ag*j 审计文件:工作底稿 {+{
p. ?Oy0p8 The work of others b"trg {e 其他机构的文件 3q@JhB {wz_ngQ Rely on the work of experts yQ<h>J> 依靠专家的工作 F)imeu [C;Neslo Rely on the work of internal audit `*kl> }$ 依靠内部审计工作 C
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48$l(l3 3. Internal control uD{ xs 内部控制 (64es)B}" -lv(@7o~ The evaluation of internal control systems 1Q9Hs(s 对内部控制系统的评估 ){eQ.yW |:2B )X Tests of control q*a~9.i@ 控制测试 bNm]h. q j9q Substantive procedures (time, nature, extent) {%y|A{}c 实质性程序(时间,性质,程度) uT<<G
)v) Z8Vof~ Transaction cycles: revenue, purchases, inventory, etc. O%F*i2I:+k 交易周期:收入,采购,库存等。 ~MYE8xrId ^f"|<r <X& fs*x& 4.Audit evidence Vwjic2lGI 审计证据 !yq98I' /<k5"C%z Obtain sufficient, appropriate audit evidence O?A% 获取足够、适当的审计证据 B J
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Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations utC^wA5U~ 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 cg9}T[A vW? /: The audit of specific items Cp>y<C" 审计的具体项目 =43NSY V3a6QcG Receivables: confirmation GY0OVAW6'c 应收帐款:确认 =
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Inventory: counting, cut-off, confirmation of inventory held by third parties %4YSuZg 存货:数量,减值,第三方持有存货的确认 KQw>6) f4+wP/n& Payables: supplier statement reconciliation, confirmation >NV1#\5_R@ 应付帐款:供应商的申明一致,确认 &_hEM~
{ B8.}9 Bank and cash: bank confirmation !u
.n 银行存款和现金:银行的确认 b+hN\/*] U&a(WQV9& Auditing sampling =]pEvj9o 审计抽样 + DE/DR: ) vVf- zU 5.Review
Ss\?SEq 复核 Xrpvq(] fM*?i"j;Y Subsequent events F8Mf,jnPs 随后发生的事件 m!P<#
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Ku:?{ X6qgApyE Going concern Q|S>C%4? 持续关注 b7T;6\[m ji.?bKqHE Management representations VhAJ1[k4! 与管理层的交涉沟通 )N1iGJO) Yw5-:w0f Audit finalization and the final review: unadjusted differences @M'qi=s* 审核定稿和最后审查:未经调整的差异 9nFWJn }4h0{H y
c 8h}` 6. Reporting yaWY>sB 报告 Y>
}\'$\b 学会计论坛bbs.xuekuaiji.com S'NLj( Appendix Y"yrc0'&T 附录 }:;UnE} Audit procedure DQ[7p( 审计程序 Wv;,@xTZ