1. Assurance engagements and external audit
保证约定和外部审计 zgnZ72% 9sI&&Jg Materiality, true and fair presentation, reasonable assurance ,8`CsY^1 物质性,真实公平的描述,合理的保证 &<>NP?j} nkxv,_)ZT Appointment, removal and resignation of auditors ~ubcD6f 审计人员的的任命、免职和辞职 ;_oJGII?br
O!U8"Yr$ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion xe&w.aBI> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 EW~M,+? wxc24y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $[xS>iuD 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 QEQ/ tZL {;@ Engagement letter Aw)I:d7F 约定书(委托书) csd~)a nb gy*c$[NS$ 2. Planning and risk assessment >oGs
0mej 规划和风险评估 _Oc(K
"v Q{:=z6& General principles @km@\w 一般原则 U^&,xz$Cg 7@NV|Idtd Plan and perform audits with an attitude of professional skepticism @d1YN]ede 持专业的怀疑态度计划和执行审计工作 ~#];&WE crbph.0 Audit risks = inherent risk ×control risk ×detection risk H2JKQm_ 审计风险=内在风险×控制风险×检查风险 '5xvR G bP)(4+t~ Risk-based approach }Sr=|j 基于风险的办法 n|N?[)^k U0ZPY )7k Understanding the entity and knowledge of the business L&,&SDr 了解商业的实质和知识 &~KAZ}xu Z'!i"Jzq|{ Assessing the risks of material misstatement and fraud VxAG=E 评估材料错报和舞弊的风险 o6/"IIso3 $V\Dl]a1 Materiality (level), tolerable error yBl9 a-2A 重要性(级别),可容忍误差 %5ovW<E: k4-S
:kVo Analytical procedures vs%d}]v 分析程序 :LxsiDrF[ )&s9QBo{b Planning an audit 5kik+ 规划审计工作 Pq(7lua7 NA!?.zn Audit documentation: working papers c\le8C3 审计文件:工作底稿 qO RL
7?{ ;wa#m1 The work of others CxD=8X9m 其他机构的文件
1}Th@Vq :Xs3Vh,V Rely on the work of experts FI"KJk' 依靠专家的工作 \k9]c3V 4Ifz-t/ Rely on the work of internal audit Sfa;;7W@R 依靠内部审计工作 hYb
aVE 2(2UAB"u 3. Internal control _ -|+k 内部控制 SajasjE!^1 QmC#1%@a The evaluation of internal control systems A=+1PgL66 对内部控制系统的评估 )W/_2Q. 64qqJmG3 Tests of control %z6_ ,|% 控制测试 <8ih >s(C OK(xG3T Substantive procedures (time, nature, extent) +Kp8X53 实质性程序(时间,性质,程度) 6>gm!6` b#(X+I Transaction cycles: revenue, purchases, inventory, etc. D]twid~OS 交易周期:收入,采购,库存等。 5VSc5*[ 1 T}jK^" 8[H bg 4.Audit evidence W1JvLU5L*r 审计证据 meYGIP:n TF?~vS%@P Obtain sufficient, appropriate audit evidence =wMq!mBd 获取足够、适当的审计证据 +y^'\KN Gc_KS'K@$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >mj WC) U 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 #sE:xIR c-* *~tb( The audit of specific items B9wQ;[gQB 审计的具体项目
/*(&Dmt> (QS 0 Receivables: confirmation i3cMRcS; 应收帐款:确认 AquO#A[,# nG%<n Inventory: counting, cut-off, confirmation of inventory held by third parties `SA1V),~ 存货:数量,减值,第三方持有存货的确认 '=(D7F; =
&^tfD Payables: supplier statement reconciliation, confirmation X!6$<8+1OV 应付帐款:供应商的申明一致,确认 0jt@|3 32Wa{LG;2 Bank and cash: bank confirmation ?CldcxM# 银行存款和现金:银行的确认 ,0eXg OQVo4yl" Auditing sampling p
}e| E! 审计抽样 j_.tg7X `neo.] 5.Review
11%Zx3 复核 o$ #q/L P?@o? Subsequent events h0C>z2iH 随后发生的事件 s@p:
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z18T' Lb?0< Going concern e?N3&ezp 持续关注 Z`#XB2, &[
,* Management representations o7^0Lo5Z? 与管理层的交涉沟通 iI;np+uYk )6%a9&~H Audit finalization and the final review: unadjusted differences fNV-_^,R9 审核定稿和最后审查:未经调整的差异 NZ?dJ"eq7 wEw;],ur k\RS L 6. Reporting X<H{ 报告 5lyHg{iqD 学会计论坛bbs.xuekuaiji.com wRZS+^hx Appendix Lj/ 附录 ZH`(n5 Audit procedure Y?-Ef
sK 审计程序 `NNP}O2