1. Assurance engagements and external audit
保证约定和外部审计 %k1q4qOG]^ .R<s<]
Materiality, true and fair presentation, reasonable assurance ,M+h9_&0? 物质性,真实公平的描述,合理的保证 EmBfiuX 6`$,-(J= Appointment, removal and resignation of auditors skmDsZzw
审计人员的的任命、免职和辞职 `Tm8TZd66 H|(*$!~e Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion d ~Z:$&r 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 I?:+~q}lZr hj#+8= Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3'gd'`Hn/ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 -Z\
UYt <O`q3u'l Engagement letter %n V@'3EI 约定书(委托书) lHj7O&+ U_zpLp
m^ 2. Planning and risk assessment c,[qjr#\> 规划和风险评估 x.yb4i=Jq iz,q8}/( General principles )}zA,FOA* 一般原则 ND99g Y
GcY2p< Plan and perform audits with an attitude of professional skepticism Ff1M~MhG 持专业的怀疑态度计划和执行审计工作 +wf& L JOE{&^j Audit risks = inherent risk ×control risk ×detection risk |L~gNC 审计风险=内在风险×控制风险×检查风险 DrVbx `[W)6OUCx} Risk-based approach &55uT;7] a 基于风险的办法 ht[TMdV }@Ll!, Understanding the entity and knowledge of the business BYA=M*f 了解商业的实质和知识 =tvm= 2Dwt4V Assessing the risks of material misstatement and fraud (WU~e!} 评估材料错报和舞弊的风险 {(zL"g46 `
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I}xq Materiality (level), tolerable error d+$[EDix 重要性(级别),可容忍误差 6I6ZVSxb (x*2BEn| Analytical procedures Y;F,GxR} 分析程序 \FaB!7*~ ^!s}2GcS` Planning an audit |H|eH~.yg& 规划审计工作 $K>d \{@+7 @+Anv
~B. Audit documentation: working papers y O9pEO|W 审计文件:工作底稿 =S?-=jPtg e715)_HD The work of others P^{`d_[K% 其他机构的文件 !nD[hI8P w]}cB+C+l# Rely on the work of experts 5;KT -(q~ 依靠专家的工作 q~A|R F@*r%[S/ Rely on the work of internal audit vXWESy 依靠内部审计工作 K|' ]Hje\ 0O9
Lg} 3. Internal control XajY'+DIsz 内部控制 w}KcLaI &wWGZ~T The evaluation of internal control systems
fVe-esAw 对内部控制系统的评估 @eD~FNf-] ?9.? w-Q' Tests of control #JT%]! 控制测试 "i5AAP?_]{ L bK1CGyA Substantive procedures (time, nature, extent) uZ{xt6 f 实质性程序(时间,性质,程度) |D_n4
#X7u c\?/^xr'!} Transaction cycles: revenue, purchases, inventory, etc. WlJRKM2 交易周期:收入,采购,库存等。 Y&Nv>o_}5 a/xCl
:=8q !"qEB2r 4.Audit evidence j1C0LP8 审计证据 ViC
76aJ G}OrpPP Obtain sufficient, appropriate audit evidence {>qrf: 获取足够、适当的审计证据 ?Pf
,5=*B ^|axt VhMO Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ZkG##Jp\> 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 J +Y|# U iO#xIl< The audit of specific items GTX&:5H\t 审计的具体项目 +/^q"/f F
TOP'Bmb Receivables: confirmation >L3p qK
应收帐款:确认 =>TtX@ Q{ e&I.kC"j6 Inventory: counting, cut-off, confirmation of inventory held by third parties NxRiE
e#m 存货:数量,减值,第三方持有存货的确认 bJ
u,R-f A}+r;Y8[h Payables: supplier statement reconciliation, confirmation ]5M
Rp7 应付帐款:供应商的申明一致,确认 (?=(eo<N lJp v Bank and cash: bank confirmation _-nN(
${{ 银行存款和现金:银行的确认 /IR5[67 0R{R=r] Auditing sampling o`]FH_ 审计抽样 8IcQpn# 5_T>HHR6 5.Review
HCCp<2D"C 复核
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YO Subsequent events CHSD8D 随后发生的事件 9d|7#)a; :)S4MoG X%qR6mMfT7
B#lj8I^| =<tEc+!T3 Going concern
0iq$bT| 持续关注 ;(Va_
}|,\?7, Management representations n_gB#L$ 与管理层的交涉沟通 biuo.OG] Q9
", Audit finalization and the final review: unadjusted differences VZl0)YLK 审核定稿和最后审查:未经调整的差异 7"U,N;y U/lra&P LA3,e (e 6. Reporting bpCe&*\6K 报告 &cejy>K 学会计论坛bbs.xuekuaiji.com 0|k[Wha# Appendix ;qQzF 附录 %}MM+1eu Audit procedure 7q=xW6 审计程序 ~d8o,.n`1