1. Assurance engagements and external audit
保证约定和外部审计 TV Zf@U B)x^S
> Materiality, true and fair presentation, reasonable assurance F Jp<J 物质性,真实公平的描述,合理的保证 b:PzqMh{G kr\#CW0? Appointment, removal and resignation of auditors 6{w'q&LYcE 审计人员的的任命、免职和辞职 jA? 7>"| F AQx8P Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Y1;jRIOA 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 P\y ZcL `i
vE:3k Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior q%/\
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 ~bqw !rz 7sU+:a Engagement letter ^KJi|'B 约定书(委托书) |&MOus#v G b4p"3 2. Planning and risk assessment Mn 8|
Knh 规划和风险评估 0Q~\1D 9g b
w! General principles <Zo{D |hW 一般原则 Xb~i?T;f :(K JLa] Plan and perform audits with an attitude of professional skepticism OWp`Wat 持专业的怀疑态度计划和执行审计工作 RNopx3 !y862oKD Audit risks = inherent risk ×control risk ×detection risk q26qY5D 审计风险=内在风险×控制风险×检查风险 vW0U~(XlN 50dx[v8 Risk-based approach ,ZZ5A;) 基于风险的办法 y[/:?O}g4 )m
Ii. Understanding the entity and knowledge of the business jFl!<ooCo 了解商业的实质和知识 q#F+^)DD [ !ZM*)6^ Assessing the risks of material misstatement and fraud y:Ag mr
,S 评估材料错报和舞弊的风险 l>6p')F! E_0i9 Materiality (level), tolerable error y,6KU$G 重要性(级别),可容忍误差 P\h1%a/D JH#p;7; Analytical procedures {Q)sR* d 分析程序 bduHYs+rq `*xSn+wL`_ Planning an audit ^[6#Kw&E 规划审计工作 |+Xh ^E lpjby[S Audit documentation: working papers D|2
lBU 审计文件:工作底稿 8g?2( MT; 9fY of The work of others %6x3G 其他机构的文件 F5H]$AjW ;)vs=DK:) Rely on the work of experts O4!!*0(+91 依靠专家的工作 ?z3|^oU~d p::`1 Rely on the work of internal audit uM[[skc 依靠内部审计工作 \Hu?K\SWs D7Ds*X`!l 3. Internal control wS [k} 内部控制 AgWG4C= R8|FqBs
The evaluation of internal control systems /S9n!H:MT 对内部控制系统的评估 KcM+8W\
XUK%O8N#9 Tests of control -3SRGr 控制测试 i x_a p+;x&h)[l Substantive procedures (time, nature, extent) P u}PE-b 实质性程序(时间,性质,程度) %1M!4**W b{,vZhP- Transaction cycles: revenue, purchases, inventory, etc. F~3 &@TWi 交易周期:收入,采购,库存等。 kZQ$Iv+^( n*hRlL h:
zi8;( 4.Audit evidence P9]95.j 审计证据 \r}*<CRr6 LufZ, Obtain sufficient, appropriate audit evidence Mvk#$:8e 获取足够、适当的审计证据 !^3j9<|@' }S9uh-j6l Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations u]<`y6=&C 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 F5<GGEQb ?Q6ZZQ~ The audit of specific items P#2;1ki> 审计的具体项目 d-"[-+)- Ot3+<{ Receivables: confirmation yF1^/y!@ 应收帐款:确认 LESF
*rh= u_S>`I Inventory: counting, cut-off, confirmation of inventory held by third parties (d-j/v*4 存货:数量,减值,第三方持有存货的确认 W97
&[([ 4\Cb4jq%/ Payables: supplier statement reconciliation, confirmation G/8G`teAZ 应付帐款:供应商的申明一致,确认 0Y\7A _ 3>|1RB Bank and cash: bank confirmation y{\(|j 银行存款和现金:银行的确认 Alb5#tm:m d?(eL(W Auditing sampling l7GLN1#m 审计抽样 b"z9Dp v 2@f E! 5.Review
S?m4 复核 q\87<=9J p%*!]JRS Subsequent events q,eXH8 x 随后发生的事件 z/7"! h2edA#bub veGRwir s)|l-I agW#"9]WM Going concern 3mM.#2=@> 持续关注 ek4?|!kQD w~=@+U$f Management representations &:*|K xX 与管理层的交涉沟通 |/AY!Y3 Nh|QYxOP Audit finalization and the final review: unadjusted differences ~0@+8%^>; 审核定稿和最后审查:未经调整的差异
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$o 6. Reporting c{t(),nAA 报告 !ZlNPPrq} 学会计论坛bbs.xuekuaiji.com ~2*8pb 4 Appendix Sud5F4S 附录 >T<"fEBI Audit procedure nANoy6z:
审计程序 JMq00_