1. Assurance engagements and external audit
保证约定和外部审计 mR\`DltoV <ljI;xE Materiality, true and fair presentation, reasonable assurance n<sd!xmqFx 物质性,真实公平的描述,合理的保证 Zv11uH-C A1)wo^, Appointment, removal and resignation of auditors v
K7\JZ> 审计人员的的任命、免职和辞职 p.I.iAk%G^ @vL20O. Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion G+xt5n.% 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .:p2Tbo fkSO( C) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !Cgx. 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 fDE%R={!n5 SK1!thQy Engagement letter Y2B&go 约定书(委托书) ah
@uUHB NN0$}ac p 2. Planning and risk assessment YprHwL 规划和风险评估 ;6@r-r 6u`F
d# General principles k#8Ti"0 一般原则 c4&' D;= H>9CW<8 Plan and perform audits with an attitude of professional skepticism [b{CkX06 持专业的怀疑态度计划和执行审计工作
5D M"0 ZyOv.,y Audit risks = inherent risk ×control risk ×detection risk Fhv/[j^X 审计风险=内在风险×控制风险×检查风险 Mb3}7 @/[ %ms'n Risk-based approach 6sIL.S~c) 基于风险的办法
L9pvG(R% l4n)#?Q? Understanding the entity and knowledge of the business u2oKH{/z 了解商业的实质和知识 P%)gO +`7KSwa Assessing the risks of material misstatement and fraud izh<I0 评估材料错报和舞弊的风险 hA\K</h. x21dku<6K[ Materiality (level), tolerable error 1/p*tZP8i 重要性(级别),可容忍误差 z
<mK>$ yc|VJ2R* Analytical procedures $^u}
a 分析程序 ~GE$myUT\p qE'9QQ>:b Planning an audit LIg{J% 规划审计工作 S'oGt&Z< + <,gB $j Audit documentation: working papers ]Jh+'RK\# 审计文件:工作底稿 %m:m}ziLQ aP'"G^F The work of others "V{yi!D{< 其他机构的文件 AiD[SR Ax !+P\\2~ Rely on the work of experts 0$7.g!h? 依靠专家的工作 s2j['g5 6}FO[ Rely on the work of internal audit /1?R?N2>0 依靠内部审计工作 eIl]oC7* iC
iZJ" 3. Internal control uEc<}pV 内部控制 $gBd <N9|c Xl@
cHO=i The evaluation of internal control systems 7ugZE93! 对内部控制系统的评估 7d92Pe CK,
6ytB Tests of control q80S[au 控制测试 `jS T FKe, qTqa Substantive procedures (time, nature, extent) zhY+x<- 实质性程序(时间,性质,程度) 1-RIN}CSd p4p@^@<>X Transaction cycles: revenue, purchases, inventory, etc. ;S xFp 交易周期:收入,采购,库存等。 <F11m( 1s1=rZ! sB69R:U; 4.Audit evidence O
Fje+S 审计证据 LJoGpr8 \M'-O YH_[ Obtain sufficient, appropriate audit evidence 64:fs?H 获取足够、适当的审计证据
A.UUW a<]B B$~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations t4?DpE 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 +2 Af&~T $ cj>2. The audit of specific items bI|2@HV2 审计的具体项目 jD7Nb lX G%d
( Receivables: confirmation Fs[aa#v4B 应收帐款:确认 <3,<\ub =)|-?\[w Inventory: counting, cut-off, confirmation of inventory held by third parties #p[',$cC 存货:数量,减值,第三方持有存货的确认 l7De6A" vFEQ7qI Payables: supplier statement reconciliation, confirmation \c^45<G2qA 应付帐款:供应商的申明一致,确认 {}:ToIp %4HRW;IU Bank and cash: bank confirmation +**!@uY 银行存款和现金:银行的确认 BC'llD LkQX?2>] Auditing sampling |>z3E z 审计抽样 "kZ[N'z( u+{a8= 5.Review
G\TfL^A 复核 ws^4?O 3j3N!T9 Subsequent events |F#1C9]P 随后发生的事件 ]r_;dY a }`+B=h-dW /rSH"$
n("0%@ov t|m=J`a{q; Going concern GRY2?'` 持续关注 LY+|[qka qTQBt} Management representations *{+G=d 与管理层的交涉沟通 }pJwj fw[y+Bi&
? Audit finalization and the final review: unadjusted differences wb~@7,D 审核定稿和最后审查:未经调整的差异 [LRLJ_~g5 @gG<le6 "*})3['n 6. Reporting 6d+p7x 报告 $v Z$'( 学会计论坛bbs.xuekuaiji.com O`vTnrY Appendix 0>zbCubPH 附录 S6[v;{xJ Audit procedure Ag@; 审计程序 VWO9=A*Y|