1. Assurance engagements and external audit
保证约定和外部审计 sd
Z=3) aNfgSo05@n Materiality, true and fair presentation, reasonable assurance 76xgExOU?C 物质性,真实公平的描述,合理的保证 S tn[M| VM|8HR7U Appointment, removal and resignation of auditors q18dSu 审计人员的的任命、免职和辞职 +STT(b Mn :Ruj;j Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 3
nb3rHQ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0s=GM|y Xo }w$q5 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior HH8a"Hq) 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 ePB=aCZ ?^0#:QevC Engagement letter @zSoPDYv, 约定书(委托书) RQv`D&u_ .b5B7x} 2. Planning and risk assessment foaNB=, 规划和风险评估 $
5 luAhyEp General principles t4h5R 一般原则 4TUe*F@
ML ;<MHDmD Plan and perform audits with an attitude of professional skepticism [JsQ/|=z 持专业的怀疑态度计划和执行审计工作 2i8'*L+j XW`&1qx Audit risks = inherent risk ×control risk ×detection risk [G4#DP\t>p 审计风险=内在风险×控制风险×检查风险 h?fv
:^vSi oQFpIX;\m Risk-based approach fytgS(?I' 基于风险的办法 \/lH]u\x {
H"xC~. Understanding the entity and knowledge of the business ;w[|IRa 了解商业的实质和知识 (8k3z` O zY&^:> Assessing the risks of material misstatement and fraud %F1 Ce/ 评估材料错报和舞弊的风险 sm/l'e M {_`X Materiality (level), tolerable error ^BSMlKyB 重要性(级别),可容忍误差 `[/B
G)4 99H!~bSS Analytical procedures Q{V|{yV^y 分析程序 X|@|ZRN !dStl:B Planning an audit (H0nO7Bk 规划审计工作 v6T
H- M%sWtgw( Audit documentation: working papers jja9:$# 审计文件:工作底稿 FG1$_zN | A1>R8Zuhy The work of others <JDkvpckx. 其他机构的文件 !2$O^
}6" #2{ };) Rely on the work of experts gey`HhZp) 依靠专家的工作 dy#dug6j
&-s!ko4z Rely on the work of internal audit
q/<.^X 依靠内部审计工作 YjoN:z`b jvCk+n[ 3. Internal control i{
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内部控制 mvlK~c8 $yI!YX& The evaluation of internal control systems >/eQjp?: 对内部控制系统的评估 aZ@Ke$jD g_5:o
3s Tests of control }"2
0: 控制测试 TBvv(_ V<?t(_Y Substantive procedures (time, nature, extent) }`\+_@w 实质性程序(时间,性质,程度) j ]F
Zy #p6#,PZ Transaction cycles: revenue, purchases, inventory, etc. *GTCVxu 交易周期:收入,采购,库存等。 TCv}N0 b_z;^y~ #=q)>+\ 4.Audit evidence `` 6?;Y 审计证据 Nq"/:3@4 XW%!#S&;X Obtain sufficient, appropriate audit evidence khyn4
获取足够、适当的审计证据 F]0O4p~fl {xMY2I++ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations vn KKK. E 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 Yhb=^)@)) \:'=ccf The audit of specific items l{E+j% 审计的具体项目 #xNLr
8m2-fuJz Receivables: confirmation Yq
$(Ex 应收帐款:确认 BOoLs(p k]] (I<2 Inventory: counting, cut-off, confirmation of inventory held by third parties '/Hx0]V 存货:数量,减值,第三方持有存货的确认 8~u#?xs6 7eqax33f Payables: supplier statement reconciliation, confirmation hmHm;
l 应付帐款:供应商的申明一致,确认 HUfH/x3zj] CZS{^6Ye Bank and cash: bank confirmation ?*tb|AL(R 银行存款和现金:银行的确认 9axJ2J'g o=X6PoJN_ Auditing sampling ZYos.ay 审计抽样 q1;}~}W;z4 7^A;.x 5.Review
qHt!)j9GKv 复核 f.!)O@HzH l23_K7 Subsequent events |-bSoq7t 随后发生的事件 Q?B5@J jV;&*4if <iajtq<Z q.`+d[Q2 Eb7qM.Q] & Going concern hw:zak#j, 持续关注 ]j(2FM)# y]xG@;4M Management representations }eX zs_ 与管理层的交涉沟通 {.GC7dx x00"d$! Audit finalization and the final review: unadjusted differences )2C_6eR 审核定稿和最后审查:未经调整的差异 q
g?q|W {s6;6>-kPW +R@5e+auQ. 6. Reporting {w$1_GU 报告 12M&qqV 学会计论坛bbs.xuekuaiji.com u.YPb@ Appendix Uc/MPCqZ 附录 w4H3($
K Audit procedure ~@S5*(&8 审计程序 f^@`[MJj1C