1. Assurance engagements and external audit
保证约定和外部审计 O8.xt|
\85%d0@3 Materiality, true and fair presentation, reasonable assurance +"-l~`+<es 物质性,真实公平的描述,合理的保证 :@i+yN cV iSO xQ Appointment, removal and resignation of auditors jKmjZz8L]% 审计人员的的任命、免职和辞职 )iw-l~y; yF(9=z"? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <VhmtT%7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 L"
ejA $B-/>Rz Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior se %#U40* 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 )&_bY~P {.$7g8]I Engagement letter UDr1t n 约定书(委托书) 9JP:wE~y gZtQtFi 2. Planning and risk assessment @/kI;8 规划和风险评估 +8zACs{p P}8hK General principles Ag9GYm 一般原则 d]e36Dwk 39 }e
}W" Plan and perform audits with an attitude of professional skepticism ;SU<T^a 持专业的怀疑态度计划和执行审计工作 IW!x!~e uSR%6=$ Audit risks = inherent risk ×control risk ×detection risk ,nYa+e 审计风险=内在风险×控制风险×检查风险 xcw:H&\w
6 uuEvH<1 Risk-based approach CmBPCjh 基于风险的办法 VYb,Hmm>kC @`KbzN_h/ Understanding the entity and knowledge of the business u!D?^:u=) 了解商业的实质和知识 5go)D+6s fQib?g/G Assessing the risks of material misstatement and fraud 5V/&4$.U! 评估材料错报和舞弊的风险 u;$qJjS
N ks.p)F>] Materiality (level), tolerable error 3iw3:1RZUZ 重要性(级别),可容忍误差 CbM
~\6R U>*@VOgB Analytical procedures e">&B]#} 分析程序 0x~+=GUN 8i]
S[$Fc Planning an audit Vwp>:'Pu 规划审计工作 ppIXS( VQ('ejv}/ Audit documentation: working papers aU;X&g+_) 审计文件:工作底稿 }}k%.Qb 3\Xk)a_ The work of others gH(#<f@ZI 其他机构的文件 h<?Px"& J 7fypUQ:y Rely on the work of experts Fy5:|CN 依靠专家的工作 OSO MFt h$`m0-' Rely on the work of internal audit
bMc[0 依靠内部审计工作
8g8eY pG ,K}"o~z 3. Internal control
spP[S"gI 内部控制 ROTKK8:+: r
jn:E The evaluation of internal control systems g0B-<>E 对内部控制系统的评估 b&
yuy CP9 Q|'oJ Tests of control D,..gsg 控制测试 dn'|~zf. ^"<Bk<b( Substantive procedures (time, nature, extent) C"n!mr{srt 实质性程序(时间,性质,程度) \1<aBgKi =A,T:!}' Transaction cycles: revenue, purchases, inventory, etc. 1ik.|T<f0 交易周期:收入,采购,库存等。 kO`!!M[Oo k+[oYd IY.M#Q] 4.Audit evidence lPz`?Hn 审计证据 }8 ;,2E*z "a;$uW
@.6 Obtain sufficient, appropriate audit evidence =),ZZD#J 获取足够、适当的审计证据 .7
j#F 7)D[ }UXz Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations RU/WI<O 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 @>VX]Qe^X
3-{WFnA The audit of specific items p&\QkI= 审计的具体项目 Heqr1btK sE]z.Po= Receivables: confirmation 9E5*%Hu_ 应收帐款:确认 <z60EvHg 3BK
8{/ Inventory: counting, cut-off, confirmation of inventory held by third parties m==DBh 存货:数量,减值,第三方持有存货的确认 JO]?u(m01 _t]Q*i0p Payables: supplier statement reconciliation, confirmation _T.`+0UV 应付帐款:供应商的申明一致,确认 *eXs7 "H XjzGtZ#6 Bank and cash: bank confirmation 0u"j^v 银行存款和现金:银行的确认 (ZF~
t^Bs3;E^ Auditing sampling A]QGaWK 审计抽样 21<Sfsc$ SefF Ci%4 5.Review
-h|[8UG^b 复核 g@O?0
,+1 #(}{*dR Subsequent events {7X9P<<L7 随后发生的事件 (JOR:
1aT G?~Yw'R^8 RI
'}C`%v .0/"~5 '"%hX&]5 Going concern |R91|-H 持续关注 -{A64gfFxT jN=
!Q&^i[ Management representations E rA*a3 与管理层的交涉沟通 g|^U?|;p EN^L.q9# Audit finalization and the final review: unadjusted differences LD WYFOGQ 审核定稿和最后审查:未经调整的差异 FN26f*/ Zl#';~9W
`|nJAW3 6. Reporting g]MgT-C| 报告 j/wQ2"@a 学会计论坛bbs.xuekuaiji.com ou)0tX3j Appendix Rbgy?8#9 附录 mm!JNb9( Audit procedure p+nB@fN/ 审计程序 T{3-H(-gA