1. Assurance engagements and external audit
保证约定和外部审计 )=,%iL- ~Sq
!P Materiality, true and fair presentation, reasonable assurance CKC%|xke 物质性,真实公平的描述,合理的保证 >lyX";X# $raxf80A Appointment, removal and resignation of auditors c?@WNv 审计人员的的任命、免职和辞职 m}t.E RM^3Snd=V Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2'R;z<_ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wUUDq?!k\ ZkbaUIQ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4<`Qyul- 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 QU`M5{# &/%A 9R, Engagement letter R^_7B( 约定书(委托书) Eqx2.S Cxn<#Kf\-< 2. Planning and risk assessment ~|W0+ &): 规划和风险评估 j$2rU' #Az#dt]H General principles +sN'Y/- 一般原则 'brt?oZ% Y}db<Cz
X Plan and perform audits with an attitude of professional skepticism 4!%@{H`3 持专业的怀疑态度计划和执行审计工作 i}fAjS:W M:%6$`` Audit risks = inherent risk ×control risk ×detection risk /O,>s 审计风险=内在风险×控制风险×检查风险
dv?ael^ pN\YAc*@: Risk-based approach uc.dtq! 基于风险的办法 B8XW+U J%8M+!`F Understanding the entity and knowledge of the business v|\<N!g 了解商业的实质和知识 wR7Ja
cKv +[LG> Assessing the risks of material misstatement and fraud ,r=9$i_ 评估材料错报和舞弊的风险 ;$`5L"I5$ jkTh)Bm|' Materiality (level), tolerable error iD;pXE{2s% 重要性(级别),可容忍误差 Y]zy=8q }OQaQf9V{ Analytical procedures Z&f@)j 分析程序 :htz] ~0;l\^ Planning an audit _*tU.x|DP 规划审计工作 .G ^-.p 'H19@b5rx Audit documentation: working papers xj6@85^ 审计文件:工作底稿 W6e,S[J^FY JEw+5MO@ The work of others iy<|<*s2D 其他机构的文件 :i{Svb*_' -<g&U*/E Rely on the work of experts fU6O: - 依靠专家的工作 w^AY= Fc d4#CZv[g/ Rely on the work of internal audit JAQ y 依靠内部审计工作 q=EHB5!q Aof)WKo 3. Internal control 3/aK#TjK 内部控制 w5C$39e\G ?%|w?Fdx- The evaluation of internal control systems @r.w+E= 对内部控制系统的评估 R m&^[mv } @)r\t4m Tests of control cuw 7P 控制测试 H^VNw1. P{bRRn4Z Substantive procedures (time, nature, extent) 6`c5\G+ 实质性程序(时间,性质,程度) |)Q#U$ m K@f@vyw] Transaction cycles: revenue, purchases, inventory, etc. D]?eRO9' 交易周期:收入,采购,库存等。 2bs={p$}a qG6?k}\\ ; ,vGw<|o 4.Audit evidence yb-1zF| 审计证据 Jw4#u5$$Z >U~{WM$"Y Obtain sufficient, appropriate audit evidence N4[`pXM6 获取足够、适当的审计证据 $fzO:br5WJ \80W?9qj Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 'bd|Oww1u 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 l.@v@T(/ $_ Bo
G The audit of specific items xg;o<y KF 审计的具体项目 5LF &C0v o]@Mg5(8Q Receivables: confirmation |3bCq(ZR\P 应收帐款:确认 TQ,KPf$0U f?qp* Inventory: counting, cut-off, confirmation of inventory held by third parties ? PI2X.6 存货:数量,减值,第三方持有存货的确认 @W1F4HYds u_Wftb?9 Payables: supplier statement reconciliation, confirmation tl=H9w&@ 应付帐款:供应商的申明一致,确认 >p`ZcFNs" HM]mOmL90N Bank and cash: bank confirmation SSAf<44e 银行存款和现金:银行的确认 Xk
EJ_;: m|M'vzu1 Auditing sampling :~{Nf-y0`1 审计抽样 +_T`tmQ W5^<4Ya! 5.Review
6IPQ}/l 复核 ~Z>!SMXp< xU!eT'Y Subsequent events [0?W>A*h 随后发生的事件 S8d X8,qg ubQbEv{(, 4G_At l+UUv]:1 X{u\|e{ Going concern PB(q9gf"1} 持续关注 %B~@wc
I)W -<{;.~nI. Management representations g}OZ!mKd 与管理层的交涉沟通 69?wZfj' ;{Nc9d Audit finalization and the final review: unadjusted differences K(3_1*e 审核定稿和最后审查:未经调整的差异 i",7<01 KNG7$icG 3JFX~"rV9I 6. Reporting Fd;%wWY.zm 报告 [e`e bn[C 学会计论坛bbs.xuekuaiji.com #/0d Appendix wj2z?0}o 附录 VK>Cf> Audit procedure [vTk*#Cl4 审计程序 UbEK2&q/8