1. Assurance engagements and external audit
保证约定和外部审计 R*psL&N `_&7-;)i*\ Materiality, true and fair presentation, reasonable assurance =C2,?6! 物质性,真实公平的描述,合理的保证 &mp@;wI6@ JS1''^G&. Appointment, removal and resignation of auditors W 7Y5~%@ 审计人员的的任命、免职和辞职 ;GxKPy <P1sK/IZb Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion G8oOFBQD 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 H23-%+*J cw{[% 7 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior j"8|U
E 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 +3D3[.n =h2zIcj Engagement letter Doy7prKI8 约定书(委托书) 6<<ihm+ kC)ye"r 2. Planning and risk assessment u($y<Q)= 规划和风险评估 g&V1<n\b+ QR($KW( General principles gaw/3@ 一般原则 ajz%
3/R >*%mJX/F Plan and perform audits with an attitude of professional skepticism %<w)#eV? 持专业的怀疑态度计划和执行审计工作 $fA%_T_P'P BHw/~H d4 Audit risks = inherent risk ×control risk ×detection risk ;u0MY 审计风险=内在风险×控制风险×检查风险 ~vIQ-|8r: 7Z/KXc[b Risk-based approach >;.'
$- 基于风险的办法 {?' DZR s P*6B+8h"5g Understanding the entity and knowledge of the business s`G3SE 了解商业的实质和知识 D
f H>UA bm_'giQ: Assessing the risks of material misstatement and fraud i`R}IP?71 评估材料错报和舞弊的风险 @m[r0i0J" C-abc+/ Materiality (level), tolerable error fE;<)tU
重要性(级别),可容忍误差 L}1|R*b @e_ bG@ Analytical procedures W7lR54%| 分析程序 <m#ov G6 x_vaYU
l) Planning an audit c3&;Y0SD 规划审计工作 ~4\J}Kn emo@&6* Audit documentation: working papers {]/}3t 审计文件:工作底稿 ;{79d8/= #%xzy@` The work of others ew#t4~hh 其他机构的文件 ZzNp#FrX" -#
[=1Y Rely on the work of experts =Vv"\p8 依靠专家的工作 YzqUOMAt"V Pwn3/+"%K Rely on the work of internal audit mjDaus59
依靠内部审计工作 ndn)}Z!0h SM2QF 3. Internal control dMw0Aw,2]8 内部控制 h|tdK;) P5Y:c@u2 The evaluation of internal control systems 0HA` 对内部控制系统的评估 r
wtU@xsD v&p|9C@ Tests of control |UN0jR 控制测试 ~.?,*q7 0>?%{Xy Substantive procedures (time, nature, extent) A~_*vcz 实质性程序(时间,性质,程度) *UVo>; Fy^=LrH=D Transaction cycles: revenue, purchases, inventory, etc. {2EIvKu3: 交易周期:收入,采购,库存等。 G=R`O1-3 Nr?Z[6O| #d,+87]\= 4.Audit evidence b!C\J 审计证据 LD]a!eY hSQuML
Obtain sufficient, appropriate audit evidence }&+b\RE 获取足够、适当的审计证据 %l4LX~-: 6;WfsG5 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $9!2c / 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 [ZC{eg+D +yvtd]D$2W The audit of specific items (7l'e=J0 审计的具体项目 X}@^$'W m5c?A+@fZ Receivables: confirmation J!40`8i 应收帐款:确认 YIjY? i^SuVca Inventory: counting, cut-off, confirmation of inventory held by third parties _Mi`]VSq9 存货:数量,减值,第三方持有存货的确认 fhGI =hZ#Z]f Payables: supplier statement reconciliation, confirmation 3
q1LIM 应付帐款:供应商的申明一致,确认 Y.XNA]| km@V|"ac
_ Bank and cash: bank confirmation N`3q54_$ 银行存款和现金:银行的确认 dwd5P7
(_h=|VjK(I Auditing sampling z l?Gd4 审计抽样 Ass : @d&(*9Y 5.Review
.
V5Pr}"y 复核 GtR!a `1}WQS Subsequent events d}@b 3 随后发生的事件 }q<p;4<\F d 8YP<"V& &8p]yo2zO {)V!wSi S#h-X(4 Going concern =geopktpf 持续关注 PIk2mX/D_6 j) G<PW Management representations &B1j,$NRc 与管理层的交涉沟通 6T"4<w[ \9
,a"g Audit finalization and the final review: unadjusted differences ;Gc,-BDFw 审核定稿和最后审查:未经调整的差异 #`Af <{ZDD]UGs0 (AYzN3
?D 6. Reporting 7:[u.c
d 报告 (G1KMy 学会计论坛bbs.xuekuaiji.com dC'8orFG+ Appendix )RUx 附录 Qy4eDv5
Audit procedure A9 *P7 审计程序 ]A?(OA