1. Assurance engagements and external audit
保证约定和外部审计 bxO[y<|XL ,
9"du Materiality, true and fair presentation, reasonable assurance >o%X;U
3 物质性,真实公平的描述,合理的保证 )2q
r^) \){_\{& Appointment, removal and resignation of auditors 9G"4w` P 审计人员的的任命、免职和辞职 /|#2ehE _/"e'@z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion G$)tp^%] 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ZoYllk '4D7: Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 65VTKlDD 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 }eI9me@Aa eD3\>Y.z Engagement letter J_j4Zb% K 约定书(委托书) m:Rm(ga9 8zcSh/ 2. Planning and risk assessment
m5a'Vs 规划和风险评估 L]Xx-S k {vd1,HZ General principles c6=XJvz 一般原则 v-^<,|vm2f Ao*:$:k Plan and perform audits with an attitude of professional skepticism HRQfT>"/ 持专业的怀疑态度计划和执行审计工作 I 9?X J5O/c
,?g Audit risks = inherent risk ×control risk ×detection risk KY0<N9{ 审计风险=内在风险×控制风险×检查风险 XMykUr e| U%Hcck' Risk-based approach A|@d{g 基于风险的办法 m6H+4@Z-;( :8hX kQ Understanding the entity and knowledge of the business ke KsLrd 了解商业的实质和知识 *b!.9p K PR AP~P&^ Assessing the risks of material misstatement and fraud Os].
IL$ 评估材料错报和舞弊的风险 r+6 DlT
a %Wm) Materiality (level), tolerable error ??|,wI
Rz 重要性(级别),可容忍误差 {zc*yV\ <Wj/A/ Analytical procedures S$P=;#r 分析程序 O<mA+yk /UY'E<wBx Planning an audit
Jk:ZO|'Z 规划审计工作 0"N4WH O beT[7uVj_ Audit documentation: working papers V?>&9D"m 审计文件:工作底稿 {w,<igh #,FXc~ V The work of others &oJ
[ *pQ 其他机构的文件 NXz/1ut% O-pH~E Rely on the work of experts kp!(e0n 依靠专家的工作 EFu$>Z4 KG96;l@'( Rely on the work of internal audit ti]8_vP}* 依靠内部审计工作 $]W*;MTI} s0h0EpED 3. Internal control 9"/=D9o9 内部控制 : Q2=t! ;NAKU The evaluation of internal control systems e5lJ)
_o 对内部控制系统的评估 {A%&D^o) 0C"2?etMx Tests of control _`laP5~ 控制测试 U+(
qfa5( k^B7M} Substantive procedures (time, nature, extent) 7C_U:x 实质性程序(时间,性质,程度) BvH I}=
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1<8 p Transaction cycles: revenue, purchases, inventory, etc. $bBUL C 交易周期:收入,采购,库存等。 B{S^t\T$ 31%3&B:Ts =+<DNW@% 4.Audit evidence x[BA <UNO 审计证据 8u"C7} N_ !>+m46A Obtain sufficient, appropriate audit evidence .%\||1F< 获取足够、适当的审计证据 D$D;'Kij
gF;C% } Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;
qUd]c9oi 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 CHL5@gg@>y c"Q9ob The audit of specific items })q8{Qj! 审计的具体项目 9`@}KnvB? 5twG2p8 Receivables: confirmation /R(
.7 N 应收帐款:确认 w2`JFxQ^x u)/i$N Inventory: counting, cut-off, confirmation of inventory held by third parties EU
Oa8Z 存货:数量,减值,第三方持有存货的确认 mVK^gJ3 r-[YJzf@P Payables: supplier statement reconciliation, confirmation Y]B9*^d< 应付帐款:供应商的申明一致,确认 <BBSC K8QEHc:
Bank and cash: bank confirmation
%T;VS-f 银行存款和现金:银行的确认 bZ+Hu~ em ]0^otM Auditing sampling I=YZ!* f/` 审计抽样 0nR_I^ PA,\o8]x 5.Review
^~bAixH^k 复核 :D !/.0 Oe k$f,J- Subsequent events #,!/Cnqis 随后发生的事件 7Fb!
;W#X 6Q*zZ]kg ytfr'sr/ gA2]kZg %kQ[zd^ Going concern 'm/`= QX 持续关注 Z[\nyj 99b"WH^3$y Management representations WtMDHfwqu\ 与管理层的交涉沟通 P Qi= i[vOpg]J Audit finalization and the final review: unadjusted differences NnY+=#j7
L 审核定稿和最后审查:未经调整的差异 'puiahA 0!1cHB/c 5j5}c`: 6. Reporting r+h$]OJ 报告 5&134!hC 学会计论坛bbs.xuekuaiji.com IBh?vh Appendix ^VjF W 附录 -}H
EV#ev Audit procedure O[9A} g2~ 审计程序 ;\Pq