1. Assurance engagements and external audit
保证约定和外部审计 l I-p_K tJD]
(F Materiality, true and fair presentation, reasonable assurance Wk7WK` >i 物质性,真实公平的描述,合理的保证 :d'
5O8 5vOC CW Appointment, removal and resignation of auditors <[Oo*:A!7 审计人员的的任命、免职和辞职 T[uDZYx k*$3i Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tL(B pL' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2C
"=!' 4u1KF:g Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !`wW_W 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 5M){!8"S)# XW~bu2%{7" Engagement letter *Xr$/N 约定书(委托书) _%pAlo_6 I$jvXl=$ 2. Planning and risk assessment C7qYiSv 规划和风险评估 8tc*.H{^+ 1:NS}r+>3. General principles shFc[A,r} 一般原则 b:MG@Hxc Ot9V< D6h Plan and perform audits with an attitude of professional skepticism HD-Erop 持专业的怀疑态度计划和执行审计工作 W|R-J uofLhy! Audit risks = inherent risk ×control risk ×detection risk 3Sh+
u>w 审计风险=内在风险×控制风险×检查风险 $99R| ^ e3(<8]`b[ Risk-based approach v 81rfB5 基于风险的办法 #gv4
^R_e Understanding the entity and knowledge of the business HnZPw&* 了解商业的实质和知识 7_)|I?
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q@69q Assessing the risks of material misstatement and fraud lOerrP6f( 评估材料错报和舞弊的风险
Pl )"u:ytK{ Materiality (level), tolerable error ]0~qi@ 重要性(级别),可容忍误差 |f' 8p8J e!0OW7kV Analytical procedures dHII.=lT 分析程序 &8?`< []}N Planning an audit la,
h 规划审计工作 |B[eJq xFb3O|TC Audit documentation: working papers l)|lTOjb 审计文件:工作底稿 [)|+F
wJ '}{?AUDx The work of others d-$_|G+ 其他机构的文件 +zO]N
& ?q$P>guH6- Rely on the work of experts 2Rptxb_@ 依靠专家的工作 %$9bce-fcG e}"wL g] Rely on the work of internal audit !nw[ 依靠内部审计工作 -2*>`,Uu L;)v&a7[P 3. Internal control 8pe0$r`b 内部控制 nQLs<]h1 z`#_F}v,m/ The evaluation of internal control systems X;EJ&g/ 对内部控制系统的评估 +/N1_ 0m=(W^c Tests of control 3,$iGe 控制测试 " $)yB zSgjp\ Substantive procedures (time, nature, extent) -9&g[ 实质性程序(时间,性质,程度) pVG>A&4 p24.bLr Transaction cycles: revenue, purchases, inventory, etc. H1T~u{8j} 交易周期:收入,采购,库存等。 Pj!%ym3A *m&&1W_ v
Ln> 4SK 4.Audit evidence W_JhNe 审计证据 VGJDqm! ` :5,e/5, Obtain sufficient, appropriate audit evidence Xj,j0 获取足够、适当的审计证据 8=4^Lm ;=p;v .l Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations uUS)#qM| 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 </Z
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The audit of specific items sU%"azc 审计的具体项目 r@|ZlM@O X_?%A54z? Receivables: confirmation ?>?ZAr 应收帐款:确认 gKQ@!UU8 cx:jUsb6 Inventory: counting, cut-off, confirmation of inventory held by third parties
0w}{(P; 存货:数量,减值,第三方持有存货的确认 &kx\W) hht+bpHl Payables: supplier statement reconciliation, confirmation #pa\2d| 应付帐款:供应商的申明一致,确认 cYD1~JX. \e0x,2 Bank and cash: bank confirmation %zQ2:iT5@= 银行存款和现金:银行的确认 %kW3hQ<$ llqDT-cp Auditing sampling 4K #^dJnC 审计抽样 C$y fMK,,N >fwlg- 5.Review
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复核 )$F6 z1qUz7 Subsequent events UP*yeT,P, 随后发生的事件 ZjavD^ky p[gAZ9 cJV!>0ua ]>*I) H)
+1f{_v Going concern c8\g"T 持续关注 l~{T#Q %\ _h7: Management representations )SD_}BY%k 与管理层的交涉沟通 8fEAYRGd !g/_w Audit finalization and the final review: unadjusted differences !
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U'n 审核定稿和最后审查:未经调整的差异 ]o!&2:'N` J ZNyC!u ugRV5bUk 6. Reporting <H_LFrB$W 报告 EKJH_!% 学会计论坛bbs.xuekuaiji.com {{GHzW Appendix ;<~
j)8 附录 X)Ocn`| Audit procedure B8>FCF&}E 审计程序 %rX\
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