1. Assurance engagements and external audit
保证约定和外部审计 )E;+C2G @X`~r8& Materiality, true and fair presentation, reasonable assurance AA][}lU:5 物质性,真实公平的描述,合理的保证 [MSLVTR k.bzh. Appointment, removal and resignation of auditors eduaG,+k7p 审计人员的的任命、免职和辞职 LhM{LUi [ZwZGAP Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion is=sV:j: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 FR~YO|4? V
]b1cDx{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !iKR~&UpAL 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 y,qP$5xiq u@|izRk Engagement letter xlPUum-o 约定书(委托书) mk>L:+ p- 5)J& 2. Planning and risk assessment a<X8l^Ln 规划和风险评估 DLMG
<4Cd~ \s<7!NAE4 General principles qz7:jq3N-{ 一般原则 _\E{T5 z0J$9hEg89 Plan and perform audits with an attitude of professional skepticism p.KX[I 持专业的怀疑态度计划和执行审计工作 e&[gde( ""Ul6hRgv Audit risks = inherent risk ×control risk ×detection risk dz/'
m7 审计风险=内在风险×控制风险×检查风险 U3r[ysf "zW3dKVc Risk-based approach nb(4"|8} 基于风险的办法 "|W .o=R ;t47cUm6j Understanding the entity and knowledge of the business =ark?<E 了解商业的实质和知识 8@%Xd^ gLv|Hu7 Assessing the risks of material misstatement and fraud
;/i"W 评估材料错报和舞弊的风险 H
<CsB *]2LN$ Materiality (level), tolerable error F-}-/N]o
q 重要性(级别),可容忍误差 htc& !m xGbr>OqkTX Analytical procedures NfLvK o8 分析程序 A^7!:^%K &pwSd Planning an audit fr'M)ox1 规划审计工作 I(BG%CO9 Ke[doQ#c Audit documentation: working papers Dd|}LV 审计文件:工作底稿 tf64<j6 '^ '4C'J The work of others ^q6H
=Dl 其他机构的文件 0
eZfHW& Wz$%o'OnC Rely on the work of experts 3nuf3) 依靠专家的工作 M ,V+bt z
M6yUEg Rely on the work of internal audit !mFo:nQ)} 依靠内部审计工作 ln.kEhQ3B GF~^-5 3. Internal control xO'I*) 内部控制 2&91C[da0 :1u>T3L.z The evaluation of internal control systems !f_GR Pj' 对内部控制系统的评估 K#M
h P8NKpO\ Tests of control PK1j$&F 控制测试 a?' 3 ZCPK{Ru QE Substantive procedures (time, nature, extent) RsBo\#` 实质性程序(时间,性质,程度) oTZ?x}Z1 hZnT`!iFE^ Transaction cycles: revenue, purchases, inventory, etc. m}.ru)
^p 交易周期:收入,采购,库存等。 |Hn[XRsf aKs!*uo0H ^&<~6y}U^ 4.Audit evidence `7jm 审计证据 ~Wu Elns ezTu1-m Obtain sufficient, appropriate audit evidence 43rM?_72 获取足够、适当的审计证据
N>`+{ YVVX7hB Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations g$VcT\X 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
.Pq8C O%9Cq}* The audit of specific items VL5kjF3/ 审计的具体项目 7UHqiA`L $oE 4q6b Receivables: confirmation ~C5iyXR 应收帐款:确认 T\c;Ra 0kgK~\^,.O Inventory: counting, cut-off, confirmation of inventory held by third parties LoHWkNZ5: 存货:数量,减值,第三方持有存货的确认 e<5+&Cj Ary$,3X2 Payables: supplier statement reconciliation, confirmation oSNB\G< 应付帐款:供应商的申明一致,确认 8DTk<5mW~ Z{#^lhHx Bank and cash: bank confirmation IZ')1 银行存款和现金:银行的确认 fEs957$ OdQ>h$ gZ Auditing sampling el!Bi>b9c! 审计抽样 M)Rp+uQ y:4Sw#M%( 5.Review
+ WPi} 复核 qh$D;t1= p@i U}SUaE Subsequent events `Q26Dk 随后发生的事件 f<SSg*A; d1e'!y}R5 7~\Dzcfk"P Tp`)cdcC[ ?3SlvKI}H` Going concern +azPpGZ= 持续关注 VK`_Qc#B uW>AH@Pij Management representations };9dd3X 与管理层的交涉沟通 UShn)3F 2DQ'h}BI Audit finalization and the final review: unadjusted differences ORQGay 审核定稿和最后审查:未经调整的差异 d\;M F &4*&L.hPM^ *(?YgV 6. Reporting 7P/j\frW 报告 vlIdi@V 学会计论坛bbs.xuekuaiji.com <eN>X:_N Appendix C,2IET 附录 I.x0$ac7 Audit procedure /
l(:H 审计程序 pE `Q4:<A