1. Assurance engagements and external audit
保证约定和外部审计 \ef:H&r <_c8F!K)T Materiality, true and fair presentation, reasonable assurance 5M/~|"xk 物质性,真实公平的描述,合理的保证 loC~wm%Ql
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Pc^ Appointment, removal and resignation of auditors Sy']fGvx 审计人员的的任命、免职和辞职 }[R-)M ,OERDWW|6 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7MGvw-Tpb7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 o{hX?,4i P)cEYk Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u HW'F(; 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 |s;']
0HUylnXf0 Engagement letter oKCv$>Y 约定书(委托书) 7WwE] ^M Cv}^]_`Q 2. Planning and risk assessment uaz!ze+ 规划和风险评估 6']Hm
M L^r & .N\ General principles \EsT1aT 一般原则 a9UXg<4 'uE;8., Plan and perform audits with an attitude of professional skepticism >lfuo 持专业的怀疑态度计划和执行审计工作 x|O^#X(, uovv">Uw Audit risks = inherent risk ×control risk ×detection risk h[&"KA 审计风险=内在风险×控制风险×检查风险 YM};85 K \H~zN]3^
Risk-based approach zgH(/@P 基于风险的办法 6T4I,XrY_F i")0 3b Understanding the entity and knowledge of the business fvcS=nRQv 了解商业的实质和知识 9Msy=qvYG 1`YU9? Assessing the risks of material misstatement and fraud JXM]tV
评估材料错报和舞弊的风险 FJ-H
; &w#! Materiality (level), tolerable error +[<YE 重要性(级别),可容忍误差 y)U?.@ \+l*ZNYM3 Analytical procedures R(`:~@3\6 分析程序 ^lAM /
:aK?Dt Z Planning an audit 8!rdqI 规划审计工作 m3TR}=n BHf$ %?3z, Audit documentation: working papers __2<v?\ 审计文件:工作底稿 h%krA<G9 LP=j/qf| The work of others dH!z<~ 其他机构的文件 ,/D}a3JD BMy3tyO Rely on the work of experts ~Ix2O 依靠专家的工作 KWZhCS?[( G$>QH-p Rely on the work of internal audit Aeb(b+=
依靠内部审计工作 pK@=]K~l0 b7Jxv7$e
3. Internal control v6s,lC5qR 内部控制 w y|^=#k w?8SQI,~X The evaluation of internal control systems C/IF~<B 对内部控制系统的评估 *y!O\-\S#> xwf-kwF8^ Tests of control =c'4rJ$+ 控制测试 :-B+W9'5 4P&2Z0 Substantive procedures (time, nature, extent) 8o$rF7.- 实质性程序(时间,性质,程度) yQE'
!m !Aw^X} C Transaction cycles: revenue, purchases, inventory, etc. Lr:Qc#2 交易周期:收入,采购,库存等。 r<ucHRO# <Gi%+I@szl h6Z:+ 4.Audit evidence Gv_~@MN 审计证据 N)H "'#- G
aV&y Obtain sufficient, appropriate audit evidence gvA}s/ 获取足够、适当的审计证据 |QDoi[
* 5e/YEDP Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations G}fBd 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 <w{?b'/q x#J9GP. The audit of specific items WVdV:vJ- 审计的具体项目 lh8QtPe wlT8
| Receivables: confirmation %.Ma_4o
Z 应收帐款:确认
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( Inventory: counting, cut-off, confirmation of inventory held by third parties zuV%`n 存货:数量,减值,第三方持有存货的确认 :\\NK/" v Y0bK- Payables: supplier statement reconciliation, confirmation P:"R;YCvE 应付帐款:供应商的申明一致,确认 *an
Ng<@ >R+-mP!nj Bank and cash: bank confirmation ]JrD@ Vy 银行存款和现金:银行的确认 RdYmh>c 566!T_ Auditing sampling n#lbfN 4 审计抽样 >}+{;d mn7I# ~ 5.Review
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Ghgn<YG T/_u;My; Subsequent events Mg;pNK\n 随后发生的事件 rwRZGd *p L ;L: u>*a@3$f sbW+vc 9>)b6)J D Going concern ?zW'Hi 持续关注 ZnEgU}g<2 uNN/o}Qx Management representations :_8K8Sa 与管理层的交涉沟通 &C9IR,& |+Y-i4t Audit finalization and the final review: unadjusted differences e~]P _53 审核定稿和最后审查:未经调整的差异 f%]@e9dD ?Mjs [| uY]';OtG 6. Reporting Jt_=aMY:7 报告 Dvg' 学会计论坛bbs.xuekuaiji.com C4mkt2Eb0a Appendix U%h.l 附录 !> sA.L&= Audit procedure Y&
6jFT_ 审计程序 [vi
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