1. Assurance engagements and external audit
保证约定和外部审计 jBv$^L sdf% Materiality, true and fair presentation, reasonable assurance >C3NtGvy 物质性,真实公平的描述,合理的保证 ZCBPO~&hO' ay(!H~q_U Appointment, removal and resignation of auditors A,gx5!J 审计人员的的任命、免职和辞职 ZB[(Tv1 JblmXqtC Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5)yOw|Bd 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,iVPcza ~"0@u Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5ttMua <G? 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 v
(ka,Dk3 um jhG6 Engagement letter 3u*hTT 约定书(委托书) Wu!t C ck+b/.gw` 2. Planning and risk assessment k\pDJ7wF^ 规划和风险评估 i~)NQmH< u<]
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General principles )_8}53C 一般原则 NLQE"\#a fYhR#FVI Plan and perform audits with an attitude of professional skepticism \V^*44+
<! 持专业的怀疑态度计划和执行审计工作 [8@kx Cq 90s;/y( Audit risks = inherent risk ×control risk ×detection risk T^$g N| 审计风险=内在风险×控制风险×检查风险 (a
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U,<]J*b(@4 Risk-based approach 5r4gmy> 基于风险的办法 #%^\\|'z -@2'
I++"@ Understanding the entity and knowledge of the business 4TUtY: 了解商业的实质和知识 -\kXH"% |mxNUo- Assessing the risks of material misstatement and fraud i-,D_ 评估材料错报和舞弊的风险 K 3Yw8t2J {p
DTy7!Hs Materiality (level), tolerable error st?
gA"5w 重要性(级别),可容忍误差 / Mod=/e +2DE/wE]e+ Analytical procedures > BNw 分析程序 jJ
aV PK6*}y Planning an audit VLsh=v
规划审计工作 8xF)_UV :N@U[Wx0A Audit documentation: working papers lq>pH5x 审计文件:工作底稿 5vTv$
2@ zF5q=9 4$ The work of others ja[OcR-tX 其他机构的文件 LJGJ|P p9-0?(] Rely on the work of experts M$Fth*q{GD 依靠专家的工作 S_!hsY u#`+[AC` Rely on the work of internal audit TbLe6x 依靠内部审计工作 qy_%~c87
[yw%i h) 3. Internal control Ly9Q}dL 内部控制 P:sAqvH6 ]9jZndgC The evaluation of internal control systems s^w\zz Yb 对内部控制系统的评估 4\M8BRuE SLkuT`* Tests of control 4`nqAX~'f 控制测试 ]
cIu|bRO P##Z[$IJ3 Substantive procedures (time, nature, extent) 2;G98H 实质性程序(时间,性质,程度) mD7}t .f>,6? Transaction cycles: revenue, purchases, inventory, etc. 0G5'Y;8 交易周期:收入,采购,库存等。 {j?7d; 'j -!cIesK;< {Eu'v$c! 4.Audit evidence 91up^ 审计证据 M% @ o{V#f_o Obtain sufficient, appropriate audit evidence R<_?W#$j 获取足够、适当的审计证据 ga-{!$b* sAi&A9"* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cw;co@!$ 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 Y0@yD#,0~ CtM'L The audit of specific items !.EcP=S 审计的具体项目 !z MDP/V +Hj/0pp Receivables: confirmation @l~7x 应收帐款:确认 3 jF|Ic HA!t$[_Ve Inventory: counting, cut-off, confirmation of inventory held by third parties FI{AZb_' 存货:数量,减值,第三方持有存货的确认 1Bg_FPu (SF1y/g@= Payables: supplier statement reconciliation, confirmation =
EW3&+Lt 应付帐款:供应商的申明一致,确认 3_W{T@T WL l_'2h Bank and cash: bank confirmation &~#iIk~% 银行存款和现金:银行的确认 .+yW%~0 $n-Af0tK Auditing sampling 'T7 x@a`b) 审计抽样 M)JADX d&jjWlHgEN 5.Review
ne4c%?>t 复核 4T`&Sl o.Oq__ >$H Subsequent events ;/'|WLI9 随后发生的事件 ',ZF5T5z@ #~k[ 6YR 0 J &YQ]l 6tn+m54_ :CaTP% GW Going concern l~J*' m2 持续关注 7Fz
xe$A ^e%}[q[>| Management representations jl}$HEI5m} 与管理层的交涉沟通 P~RhUKfd - $JO8'TP Audit finalization and the final review: unadjusted differences |]W2EV ,b 审核定稿和最后审查:未经调整的差异 1fFj:p./l_ I@\+l6&#; /0lC KU!= 6. Reporting _BS
9GB 报告 +xp]:h| 学会计论坛bbs.xuekuaiji.com Ei5 wel6! Appendix LA4<#KP 附录 +Ok%e.\ZM Audit procedure uS<_4A;sD, 审计程序 %NajFjBI