1. Assurance engagements and external audit
保证约定和外部审计 x6vkd%fCj ]
^J Materiality, true and fair presentation, reasonable assurance (.b!kfC 物质性,真实公平的描述,合理的保证 0QEcJ]Qb8 yP34h*0B Appointment, removal and resignation of auditors :\%hv>}| 审计人员的的任命、免职和辞职 $-(lp0\*
BLm}mb#/{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?DY6V;&F@f 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }$* z:E 9MbF: Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior @}'?o_/C 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 _6]tbni?v 8sq0 BH Engagement letter zY].ZS=7 约定书(委托书) c#@L~< J?jxD/9Yb 2. Planning and risk assessment 8/~@3-9EK 规划和风险评估 T
^/\Rr ;h#Q!M&e# General principles VuH}@ 一般原则 +KIBbXF7 CU/Id`"tW Plan and perform audits with an attitude of professional skepticism D"{%[;J 持专业的怀疑态度计划和执行审计工作 JYLAu4s6 X& XD2o"rt Audit risks = inherent risk ×control risk ×detection risk &C#?&AQ 审计风险=内在风险×控制风险×检查风险 d-I=xpB w~n+hhMF Risk-based approach DH.CAV 基于风险的办法 7bR[.|T -JclEp Understanding the entity and knowledge of the business nr&9\lG]G 了解商业的实质和知识 ]@l;;Sp cxIAI=JK Assessing the risks of material misstatement and fraud
FWLLbL5t 评估材料错报和舞弊的风险 U:|:Y=O?Q yx7y3TSq Materiality (level), tolerable error 0 4a@ 重要性(级别),可容忍误差 'Xasd3*Py 02^Nf7DMR Analytical procedures )0=H)k0 分析程序 QjTs$#eMW ~^o YPd52* Planning an audit jTqEV
( 规划审计工作 *(sv5c!0M8 Zb+n\sv4 Audit documentation: working papers d[p?B-7% 审计文件:工作底稿 NH'QMjL) ?VyiR40-Cx The work of others Uu|R]azbO 其他机构的文件 /^`do3a} p)~EG=p Rely on the work of experts c >xHaA:V 依靠专家的工作 c3O&sa
V! =bQ\BY# Rely on the work of internal audit v\5`n@}4 依靠内部审计工作 f;bfR&v I0_>ryA 3. Internal control =ibKdPtTh^ 内部控制 6Zv-kG +,eF(VS! The evaluation of internal control systems '.I0n 对内部控制系统的评估 161IWos Ubh)}G,Mg Tests of control |doG}C 控制测试 T~d_?UAw$ B06W(y,3Q> Substantive procedures (time, nature, extent) L(HAAqRnJ 实质性程序(时间,性质,程度) pwNF\ ={ t]ID Transaction cycles: revenue, purchases, inventory, etc. 9]g`VD6<v 交易周期:收入,采购,库存等。 H)X&5E X//=OpS` <Q_E3lQy/ 4.Audit evidence 5W09>C>OC 审计证据 ?4_ME3$t Hr*xA x Obtain sufficient, appropriate audit evidence >ni0:^vp 获取足够、适当的审计证据
ixB"6O 7_L$ XIa Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations z :A_ 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 :\%ZTBLL g!`^!Q/($ The audit of specific items Pt/F$A{Cj 审计的具体项目 C
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P1z"j: Receivables: confirmation Lv>O BHD 应收帐款:确认 ".k
H5(: pR!m Inventory: counting, cut-off, confirmation of inventory held by third parties @/='BVb'T 存货:数量,减值,第三方持有存货的确认 q( %)^C C-^8;xd Payables: supplier statement reconciliation, confirmation c7]0>nU; 应付帐款:供应商的申明一致,确认 xN!In-v[j; Am >b 7Z! Bank and cash: bank confirmation $ou/ Fn 银行存款和现金:银行的确认
4G j bj@f<f` Auditing sampling ~eXI}KhBw6 审计抽样 x}O J~Yk] j/1f|x 5.Review
3.h0 复核 Q3[nS(#Z/= U XOf Subsequent events ~bgM*4GW 随后发生的事件 sRC?l_n; =0>[-:Z H?;@r1ZAn C-&s$5MzGb i4)]lWnd Going concern _TbvQY 持续关注 }D!o=Mg^ *`t3z-L Management representations Z OqD.=O( 与管理层的交涉沟通 HE+D]7^ 'wo}1^V Audit finalization and the final review: unadjusted differences ,hCbx#h 审核定稿和最后审查:未经调整的差异 {z@a{L:SC !y3XIbdS" fjm3X$tR 6. Reporting fbJa$ 报告 m>!aI?g 学会计论坛bbs.xuekuaiji.com ceae~ Appendix &Zo+F]3d 附录 w]US-
7 Audit procedure %z-n2% 审计程序 a@!
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