1. Assurance engagements and external audit
保证约定和外部审计 *j`{ K !8z,}HUdK Materiality, true and fair presentation, reasonable assurance nc0!ag 物质性,真实公平的描述,合理的保证 DGQGV[9%4C cyQ&w>' Appointment, removal and resignation of auditors <8'-azpJ6< 审计人员的的任命、免职和辞职 RCgn\ Z^fkv Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion P:p@Iep 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3BSJ|o<"= ZQ0R3=52r Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4ox[, 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 %GY U$aA ipIexv1/S Engagement letter `<3/k 约定书(委托书) a$~pAy5C /W vgC) 2. Planning and risk assessment rEM#J"wF 规划和风险评估 tbNIl cAWS U6B-{l:W General principles 6dzY9 一般原则 h VQj$TA GJ3@".+6 Plan and perform audits with an attitude of professional skepticism z-Ndv;: 持专业的怀疑态度计划和执行审计工作 5*n3*rbU: ]W7e2:Hra Audit risks = inherent risk ×control risk ×detection risk }kCaTI?@# 审计风险=内在风险×控制风险×检查风险 j3J\%7^i LXGlG Risk-based approach DO^K8~] 基于风险的办法 HqZ3] (PM!{u= Understanding the entity and knowledge of the business AM
m)E 了解商业的实质和知识 L
PDx3MS qkg`4'rLg Assessing the risks of material misstatement and fraud zFq8xw 评估材料错报和舞弊的风险 X<j(AAHE y9#r
SA* Materiality (level), tolerable error ';\v:dP 重要性(级别),可容忍误差 9k`}fk\M 6^'BhHP Analytical procedures 4$wn8!x2| 分析程序
DC5^k[m %+{[ %?xh Planning an audit $YNW T\FE 规划审计工作 '&O
J hLE k'(eQ5R3L Audit documentation: working papers (sfy14>\ 审计文件:工作底稿 n'42CE lDV}vuM<4 The work of others >,&@j,?'] 其他机构的文件 RdirEH*H 8(b
C. Rely on the work of experts /ZeN\ybx 依靠专家的工作 T"tR*2HwSd G%RL8HU Rely on the work of internal audit T|L_+(M{ 依靠内部审计工作 [ 1$p}x Si:
$zGL$( 3. Internal control qpCNvhi 内部控制 C;EC4n+s [`]h23vRW The evaluation of internal control systems mk'$ |2O 对内部控制系统的评估 A.%MrgOOX K!\$M BI Tests of control "3r7/>xy 控制测试 h5do?b v! )v+R+3< Substantive procedures (time, nature, extent) /M3UK 实质性程序(时间,性质,程度) U=G}@Y .C=I~Z Transaction cycles: revenue, purchases, inventory, etc. .Z0$KQ'iy 交易周期:收入,采购,库存等。 icw (y(W YWXY4*G Pcs62aE 4.Audit evidence Ul`~d
!3zH 审计证据 &-hz&/A, WC pCWtmy Obtain sufficient, appropriate audit evidence u |EECjJn 获取足够、适当的审计证据 Uh tk`2O Bw`7ND}&
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations "7.
lsL5 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 A;'*>NS /KCJ)0UU The audit of specific items 3%NbT 审计的具体项目 M
`=bJO: )}[:.Zg,3/ Receivables: confirmation *Bj7\8cKC 应收帐款:确认 itpljh -<jd/ 5 Inventory: counting, cut-off, confirmation of inventory held by third parties Shm$>\~= 存货:数量,减值,第三方持有存货的确认 -{=c T?"+ $UX^$gG Payables: supplier statement reconciliation, confirmation iL ](w3EM 应付帐款:供应商的申明一致,确认 \LI 2=J* u[>hs
\3k Bank and cash: bank confirmation ,m08t9F 银行存款和现金:银行的确认 nbhzLUK OfAh?^R Auditing sampling +kXj+2 审计抽样 CB1AL]|3 TlA*~HG<Q 5.Review
)=:gO`"D 复核 pVGH)6P>| ,];4+&|8kW Subsequent events 3SU:Xd(\o 随后发生的事件 j0
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_$ eKT'd#o2R </%n:<z4 yE80*C~d Going concern &E{i#r)'T 持续关注 2o\GU 4YmN3i Management representations JBCJVWUt 与管理层的交涉沟通 "\:ZH[j 1,/L&_=_A Audit finalization and the final review: unadjusted differences qOi3`6LCV 审核定稿和最后审查:未经调整的差异 82q_"y>6 $:aKb#l) Q~L"Mr8>V 6. Reporting ~:|qdv%\ 报告
Du*O| 学会计论坛bbs.xuekuaiji.com &M6cCT]&M Appendix EA/+~ux 附录 potb6jc? Audit procedure qU/,&C 审计程序 ju@5D
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