1. Assurance engagements and external audit
保证约定和外部审计 *(icR >zFD$ Materiality, true and fair presentation, reasonable assurance zMr&1*CDX 物质性,真实公平的描述,合理的保证 Mo_$b8i hl**zF Appointment, removal and resignation of auditors &;s<dDQK 审计人员的的任命、免职和辞职 y=#j`MH{> e]+7DE Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2Q}7fht 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 bfhz?,b ).Q[!lly Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior rEmwKZF' 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 \TZ|S,FS t?HF-zQ Engagement letter J
B(<.E2 约定书(委托书) aV#h5s |WBZN1W) 2. Planning and risk assessment u(AA`S" 规划和风险评估 Gp8psH %P;[fJ
`G General principles *y?[<2"$ 一般原则 bf(+ldq **n y! Plan and perform audits with an attitude of professional skepticism ncj!KyU 持专业的怀疑态度计划和执行审计工作 >C*4_J7 q=+wI"[ Audit risks = inherent risk ×control risk ×detection risk 0X#+#[W 审计风险=内在风险×控制风险×检查风险 AJdp6@O+ m2Q$+p@ Risk-based approach WU7cF81$ 基于风险的办法 Bh,Q8%\6 NZP7r;u Understanding the entity and knowledge of the business @<a| 了解商业的实质和知识
#n#HzbT ++0rF\& Assessing the risks of material misstatement and fraud (7~%B" 评估材料错报和舞弊的风险 8 ip^] "O``7HA} Materiality (level), tolerable error *{4
ETr7 重要性(级别),可容忍误差 /S[?{Q A F)7j@h^ Analytical procedures ']h
IfOD"r 分析程序 ]);NnsG Sk$KqHX( Planning an audit )'t&q/Wn 规划审计工作 },s_nJR:8 %mu>-h ac Audit documentation: working papers >uHb
^ 审计文件:工作底稿 7gr^z)${J S eOy7 The work of others =|"=l1 其他机构的文件 C5MqwNX N8QH*FX/F1 Rely on the work of experts OT@yPG 依靠专家的工作 Mt=R*M}D0 }#bZ8tm& Rely on the work of internal audit dXK-&Po' 依靠内部审计工作 :X Lp qlvwK&W<QM 3. Internal control .`+yo0O: 内部控制 wV>c" J ]Zk}ZG>6 The evaluation of internal control systems >jKjh!`)!e 对内部控制系统的评估 ^vM_kArA zofx+g\(W Tests of control 7@3sUA_Go 控制测试 g>T He<;4?: Substantive procedures (time, nature, extent) M $uf:+F 实质性程序(时间,性质,程度) JnHNkCaU N%u Transaction cycles: revenue, purchases, inventory, etc. Yv=g^tw 交易周期:收入,采购,库存等。 [T]Bf o SBL+e]P g}Mi9Kp 4.Audit evidence @,e8t BL 审计证据 ?BsH{QRYQ #j.FJFGX Obtain sufficient, appropriate audit evidence ayeCi8 获取足够、适当的审计证据 Cm410 =b z7k$0& Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations AqqHD=Yp 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 WUY,. 8 gwq`_/d} The audit of specific items URQ@=W7 审计的具体项目 cmIT$?J ;W~4L+e Receivables: confirmation ~1ps7[ 应收帐款:确认 o3\,gzJ cd&B?\I Inventory: counting, cut-off, confirmation of inventory held by third parties &?r*p0MQC 存货:数量,减值,第三方持有存货的确认 1daL y )cKj iXn Payables: supplier statement reconciliation, confirmation Gk 6fO 应付帐款:供应商的申明一致,确认 ?Q?598MC PkO!'X Bank and cash: bank confirmation $P;UoqG<& 银行存款和现金:银行的确认 }<&d]N K"^cq~ Auditing sampling A_i zSzC1 审计抽样 bQj`g2eyM 0e\y~#- 5.Review
1!1
DuQ 复核 FJF3B)Va| gi1j/j7 Subsequent events B%
mtp;) P 随后发生的事件 ;AJ<
LC <p/MyqZf +(y>qd Wp`C:H W #47Cz Going concern r@Nl2 持续关注 &+]x;K ,(;5%+#n Management representations 4i`S+`# 与管理层的交涉沟通
2+Zti8 !xymoiArp Audit finalization and the final review: unadjusted differences ])=H 审核定稿和最后审查:未经调整的差异 kF?S 2(vH -O %[!&` &rP~`4Mkp 6. Reporting }k| g%HJ 报告 !-ZP*V3}h 学会计论坛bbs.xuekuaiji.com 7IQqN&J Appendix +dM.-wW 附录 "f<#.}8 Audit procedure G:DSWW} 审计程序 o6|"J%9GX