1. Assurance engagements and external audit
保证约定和外部审计
\-GV8A2:k *0 i Materiality, true and fair presentation, reasonable assurance +6*oO| 物质性,真实公平的描述,合理的保证 t"2WJ-1k} V J){@ Appointment, removal and resignation of auditors 9V?MJZ@aG 审计人员的的任命、免职和辞职 c1wgb8 L}nj#z4g Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Xa*52Q`_ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wC!(STu
]SBv3Q0D7 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior sa#
=#0yg 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 *Zt)J8C }n6BI}n
Engagement letter zVxiCyU 约定书(委托书) ~Az20RrK) u~LisZ&tP 2. Planning and risk assessment ?Y
)Qy, 规划和风险评估 X_HR$il H b] General principles 5Ag]1k{ 一般原则 9`dQ7z.8t rMe`HM@ Plan and perform audits with an attitude of professional skepticism Vt
n$*ML 持专业的怀疑态度计划和执行审计工作 $Y$!nPO m{pL<
g^M Audit risks = inherent risk ×control risk ×detection risk J2aA"BhdC" 审计风险=内在风险×控制风险×检查风险 m
%ET!+ 85"DS-+e Risk-based approach ;TmwIZ 基于风险的办法 1Na CGD" yu#Jw Understanding the entity and knowledge of the business sN-5vYfC* 了解商业的实质和知识 &^9f)xb WRVKh Assessing the risks of material misstatement and fraud DbPw)aCj 评估材料错报和舞弊的风险 jt3s;U*
@=Ly#HuUM Materiality (level), tolerable error ^%go\ C ; 重要性(级别),可容忍误差 m|24)%Vj;= GgA =EdJn Analytical procedures bRNE:))r_ 分析程序 ,"h$!k"$g EoQ.d|:g Planning an audit mWmDH74 规划审计工作 z+wV(i97 0R_ZP
12 Audit documentation: working papers w$Dp m.0( 审计文件:工作底稿 .4_~ku VrF]X#\) The work of others
O(&EnNm[2 其他机构的文件 bXJ,L$q
Oq+C<}eg Rely on the work of experts
M/UJb1< 依靠专家的工作 ]PUyX8'~ }{iR+MX Rely on the work of internal audit l*nSgUg 依靠内部审计工作 (5km]`7z E_
mgYW*5 3. Internal control @q^WD_k 内部控制 .WyI.Y1 +"'h?7'C The evaluation of internal control systems ?[XH`c, 对内部控制系统的评估 }E?s*iP (6 0,0
|s Tests of control !vImmhI!I 控制测试 "Jv&=zJ ~0/=5 dC Substantive procedures (time, nature, extent) %#7M~RB[ 实质性程序(时间,性质,程度) )j6S<mn s)]|zu0"Ku Transaction cycles: revenue, purchases, inventory, etc. o"[qPZd> 交易周期:收入,采购,库存等。 x!I7vs~~zW m{b(^K9} :M=!MgD3w 4.Audit evidence 3l4k2 审计证据 nHZ 4):` G4g},p! Obtain sufficient, appropriate audit evidence <#`<Ys3b*! 获取足够、适当的审计证据 N.&)22<m9 DCwldkdJN Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations r43dnwX 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 W9eR3q _ZR2?y-M The audit of specific items [fO]oTh 审计的具体项目 ;K:.*sAa [=V8 Receivables: confirmation )Xg#x: 应收帐款:确认 bz}T}nj Xc
Pn Inventory: counting, cut-off, confirmation of inventory held by third parties dX+DE(
y 存货:数量,减值,第三方持有存货的确认 xhimRi OsC1(
'4@ Payables: supplier statement reconciliation, confirmation ={z YcVI 应付帐款:供应商的申明一致,确认 hKX-]+6" t5 5k#`Z Bank and cash: bank confirmation ]^j)4us 银行存款和现金:银行的确认 *B3` #t :SYg)|s Auditing sampling "]JS,g {m 审计抽样
Y9PG W}T+8+RU 5.Review
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jh/M`| 复核 ,Hj=]e2? 3!*J;Y Subsequent events :[AW 随后发生的事件 ,&l>^w/ YpNTq_S1, noL<pkks~R ~~yo& ] a&y%|Gs^f Going concern RJd55+h 持续关注 ZEApE+m S{
*RF) Management representations l&T;G9z 与管理层的交涉沟通 8G{} r eb+[=nmP Audit finalization and the final review: unadjusted differences L{\B9b2 审核定稿和最后审查:未经调整的差异 ((
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%k`3 d3Y#_!) 6. Reporting Ng;E]2" 报告 A:;KU 学会计论坛bbs.xuekuaiji.com vT[%*)` Appendix ^iTjr$hQ; 附录 ot,<iE#za Audit procedure JO1c9NyKr 审计程序 <L5[#V_