1. Assurance engagements and external audit
保证约定和外部审计 4Mk-2 Dx 5es[Ph|K5 Materiality, true and fair presentation, reasonable assurance LjL[V'JL 物质性,真实公平的描述,合理的保证 n JPyM/p iAT)VQ& Appointment, removal and resignation of auditors 2G$SpfeIu 审计人员的的任命、免职和辞职 eC5 $#,HiC 6wco&7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .B#l5pfvP 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Ii7QJ:^ 2[0JO.K
4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior PoEqurH0 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 SIBoCs5 n wI!O Engagement letter vI$t+m: 约定书(委托书) #:T-hRu ,=?{("+ 2. Planning and risk assessment GGhM;%H_99 规划和风险评估 cYXM__ .>z][2oz General principles Bgmn2- 一般原则 wts=[U`( b64
@s2] Plan and perform audits with an attitude of professional skepticism ]|<w\\^A 持专业的怀疑态度计划和执行审计工作 5*[2yKsTi :4v3\+T Audit risks = inherent risk ×control risk ×detection risk eY{+~|KZ 审计风险=内在风险×控制风险×检查风险 [AV4m
]%Zz \Q Risk-based approach 1-.~7yC 基于风险的办法 (C]o,7cYS hzk6rYg1 Understanding the entity and knowledge of the business Kscd}f)yx? 了解商业的实质和知识 ~b{Gz6u> VLBE'3Qg1 Assessing the risks of material misstatement and fraud ^5r9 5 评估材料错报和舞弊的风险 %e*@CbO$ y4+;z2'> Materiality (level), tolerable error iAa;6mH 重要性(级别),可容忍误差 r!
Ay:r AIA6yeaU Analytical procedures L@JOGCYy 分析程序 p }[zt#v 3>
/K0N|$ Planning an audit Xl74@wq 规划审计工作 1:Si,d,wh Wu)>U Audit documentation: working papers ja=F 7Usb 审计文件:工作底稿 u1xSp<59C ^&g=u5
d0 The work of others u4Em%:Xj 其他机构的文件 |p$spQ ]
}f9JNf$ Rely on the work of experts _HhbIU 依靠专家的工作 tE7[Smzuf MQin"\ Rely on the work of internal audit TIvRhbu 依靠内部审计工作 A<;SnXm H(Eh c 3. Internal control #nh|=X 内部控制 Ytgj|@jsp [5Lz/ix= The evaluation of internal control systems Ali9pvE 对内部控制系统的评估 (rg;IXAq% iX3HtIBj' Tests of control }jill+] 控制测试 O#Wh
TDF" C!7>1I~5 Substantive procedures (time, nature, extent) 8b0d]*q 实质性程序(时间,性质,程度) aM4k *|H? ,]T2$?| Transaction cycles: revenue, purchases, inventory, etc. /rSH"$ 交易周期:收入,采购,库存等。
n("0%@ov t|m=J`a{q; GRY2?'` 4.Audit evidence &IlU|4`R% 审计证据 zRPeNdX )Pv9_XKJ Obtain sufficient, appropriate audit evidence `=7j$#6U 获取足够、适当的审计证据 CW<N: F.9 -kbg\,PW Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations T9s2bC.z55 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 }-
Wa`t7U MTUn3;c/ The audit of specific items IT$25ZF 审计的具体项目 '? jlH0; ^n+ !4(@= Receivables: confirmation <I"S#M7-s 应收帐款:确认
j!3 Gz ;`6^6p\p Inventory: counting, cut-off, confirmation of inventory held by third parties o: ;"w"G 存货:数量,减值,第三方持有存货的确认 <jed!x MMj9{ou Payables: supplier statement reconciliation, confirmation 2
=_gf 应付帐款:供应商的申明一致,确认 Ge<nxl<Bd >a
}f{\Q Bank and cash: bank confirmation `UBYp p 银行存款和现金:银行的确认 o;?/HE%,[ QD%L0;j Auditing sampling `:axzCrCfR 审计抽样 /B}lO0]: 'e6WDC1Am( 5.Review
@lvyDu6e 复核 K#"O
a
h cH>%r^G\ Subsequent events YQY%M>F@d% 随后发生的事件 RZ+`T+zL DY^;EZ!hb B7!3-1<k> H<3I 5Kgt ~s5SZK* Going concern [p<w._b i 持续关注 xt*u4% Q1+dCCY#F Management representations 1/"WD?a
与管理层的交涉沟通 4t)/ f%*/cpA) Audit finalization and the final review: unadjusted differences ]9@F~) 审核定稿和最后审查:未经调整的差异 f&
CBU [KxF'm z9 gg8Uo G 6. Reporting [Vma^B$7Vj 报告 cb}[S:&| 学会计论坛bbs.xuekuaiji.com _F`lq_C Appendix R2
V4# 附录 s)pbS}L Audit procedure !@v7Zu43, 审计程序 iTQD