1. Assurance engagements and external audit
保证约定和外部审计 @c5TSHSL. n&&X{Rl Materiality, true and fair presentation, reasonable assurance hH%@8'1v 物质性,真实公平的描述,合理的保证 )y._]is)b h\jwXMi,tj Appointment, removal and resignation of auditors _%Jqyc"- 审计人员的的任命、免职和辞职 uP<tP: >8E
Im Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion hbn2(e;FZ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 RHeql*` W*N^G p@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior % gmf 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 )p 2kx 9z,V]v= Engagement letter OTSbhI'v 约定书(委托书) HPT$)NeNc `Fnt#F} 2. Planning and risk assessment u|i.6:/= 规划和风险评估 Eqnc("m) <w<&,xM General principles <$/'iRtRzW 一般原则 qauk,t cjp
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hoW Plan and perform audits with an attitude of professional skepticism WF`y j%0 持专业的怀疑态度计划和执行审计工作 6_rS!X xV}-[W5sr' Audit risks = inherent risk ×control risk ×detection risk ^GHA,cSf 审计风险=内在风险×控制风险×检查风险 {p-&8- =UT*1-yhR Risk-based approach @LqLtr@A 基于风险的办法 "'~55bG tWT@%(
2~0 Understanding the entity and knowledge of the business UTC|8 了解商业的实质和知识 1ti+
Q0~ C/U^8,6\n Assessing the risks of material misstatement and fraud [HLXWu3 评估材料错报和舞弊的风险 R$sG*=a!8j ncjtv"2R Materiality (level), tolerable error =*_T;;E 重要性(级别),可容忍误差 \%g#
__\ f+d[Q1 Analytical procedures \ ?sM 分析程序 ==
=M/}r s8Bbet Planning an audit ;%{REa 规划审计工作 T 5$db-^ t Y'fFz^Ho Audit documentation: working papers L/t'|<m 审计文件:工作底稿 E>NRC\^@ Ahv %Q%m%2 The work of others * `1W}) 其他机构的文件 eEl}.W} {)=h Rely on the work of experts \jH^OXxb 依靠专家的工作 8&t3a+8l bVO{,P2o Rely on the work of internal audit }V:ZGP#!' 依靠内部审计工作 dTcrJ|/Y MROe"Xj 3. Internal control rlV:%
k 内部控制 :|%k*z ,aq0Q<}~lc The evaluation of internal control systems jJc:%h$|2 对内部控制系统的评估 N/CL?Z>c xL&M8: Tests of control j%%& G$Tfu 控制测试 p(vmMWR! +J[<zxh\ Substantive procedures (time, nature, extent) F/.nr 实质性程序(时间,性质,程度) p$.m=+K~ p^J=*jm)x Transaction cycles: revenue, purchases, inventory, etc. g4z*6L,u 交易周期:收入,采购,库存等。 3}hJ`xQ "=H(\V .0 }eg$d 4.Audit evidence [C@|qAh 审计证据 >x'R7z23 (t[sSl Obtain sufficient, appropriate audit evidence b5!D('w>] 获取足够、适当的审计证据 8U86-'Pq P]cC2L@Vbi Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations fD:BKJ
Q 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 |f67aN
|k,M$@5s The audit of specific items `|=hl~ 审计的具体项目 WtS5i7:<Y 3:wN^!A}ve Receivables: confirmation {$AwG#kt 应收帐款:确认 mZ_643| :LrB9Cf$n Inventory: counting, cut-off, confirmation of inventory held by third parties e2F{}N 存货:数量,减值,第三方持有存货的确认 Bl$Hg,in- {#U3A_y Payables: supplier statement reconciliation, confirmation FW=`Fm@z%% 应付帐款:供应商的申明一致,确认 4 x|yzUx (Y!{ UNq5 Bank and cash: bank confirmation 6> DmcG:. 银行存款和现金:银行的确认 @y1:=["b u7(<YSOs Auditing sampling nY M2Vxi0+ 审计抽样 ka=EOi
X. U,Q 5.Review
9u0<$UY% 复核 ks19e>'5Q `En>o~ L; Subsequent events BS*Y3 $ 随后发生的事件 W#Eg\nT ?Z(xu~^/ [ikW3 '99, BWF>;*Xro GtLnh~) Going concern !-AK@`i. 持续关注 WJU[+|J as^!c! Management representations /0 2-0mNv 与管理层的交涉沟通 .dPy<6E 2%_UOEayU Audit finalization and the final review: unadjusted differences FKWL{"y 审核定稿和最后审查:未经调整的差异 3]rd!Gp=* | K w}S/F H: rrY 6. Reporting wA< Fw
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B%X)J 学会计论坛bbs.xuekuaiji.com }cO}H2m Appendix wOV}
<.W 附录 }. t8Cy9G Audit procedure UPcx xtC 审计程序 'U*Kb