1. Assurance engagements and external audit
保证约定和外部审计 c^[1]'y ,TfI Materiality, true and fair presentation, reasonable assurance Y4~wNs6 物质性,真实公平的描述,合理的保证 [nPzhXs Sfr\%Buv Appointment, removal and resignation of auditors O3w_vm' 审计人员的的任命、免职和辞职 7p>-oR" Uc4L|: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion J!K/7uS 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 T.m)c%]^/ Z564K7IV Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Lugk`NUvF 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 {+UNjKQC ZNH*[[Pf Engagement letter k.%W8C<Pa 约定书(委托书) tm36Lw .jGsO0 2. Planning and risk assessment 7s fuju( 规划和风险评估 LOb'<R\p 4-nr_
WCm4 General principles #+ lq7HJ1 一般原则 <11Tqb ]R0A{+]n Plan and perform audits with an attitude of professional skepticism I }W-5% 持专业的怀疑态度计划和执行审计工作 `Py=
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6rUX Audit risks = inherent risk ×control risk ×detection risk /&!d 审计风险=内在风险×控制风险×检查风险 +_XbHjhN/ I#hg(7|", Risk-based approach ;R|#ae@ 基于风险的办法 !wb~A0m w KMk|y> Understanding the entity and knowledge of the business [?f.0q 了解商业的实质和知识 wyA(}iSq WoWM Assessing the risks of material misstatement and fraud 0)Um
W{ 评估材料错报和舞弊的风险 =wR]X*Pan >\oJ&gdc Materiality (level), tolerable error JQh s=Xg 重要性(级别),可容忍误差 m<'xlF 7D~O/#dcc Analytical procedures 16> >4U:Y 分析程序
hy&Hl 5NvyK[w] Planning an audit L9
YwOSb. 规划审计工作 @G$<6CG\ .fh?=B[o# Audit documentation: working papers u+gXBU 审计文件:工作底稿 \/4%[Q2QDm >]Yha}6h The work of others 8OtUY}R 其他机构的文件 Yg,WdVI&@ Qu>zO !x Rely on the work of experts aE cg_es 依靠专家的工作 AW;)_|xM N[bf.5T Rely on the work of internal audit 6.
7Kp 依靠内部审计工作 Oi[9b L(n~@gq 3. Internal control Z
*<x 内部控制 ~q|e];tA q.b4m 'J The evaluation of internal control systems -GWzMBS S 对内部控制系统的评估 GGL4<P7 t7+Ic Tests of control
Z#t)Z " 控制测试 tP(bRQ> |Ge/|;.v` Substantive procedures (time, nature, extent) -+_aL
4. 实质性程序(时间,性质,程度) v4##(~Tu YB1DL^: Transaction cycles: revenue, purchases, inventory, etc. %+B-Z/1} 交易周期:收入,采购,库存等。 }
=m?gF%3 W#_gvW GJt9hDM$0 4.Audit evidence & c9Fw:f; 审计证据 Wk6&TrWlY x&/Syb Obtain sufficient, appropriate audit evidence f=O>\ 获取足够、适当的审计证据 X6*y/KGN u2O^3rG- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations YJvT
p~ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Hg_
XD, PyxN _agf The audit of specific items 1nTaKK
q 审计的具体项目 a&aIkD 4x?u5L
9o Receivables: confirmation @%G"i:HZ& 应收帐款:确认 sH,)e'0 (0m$W< Inventory: counting, cut-off, confirmation of inventory held by third parties YIUmCx0a 存货:数量,减值,第三方持有存货的确认 fvMhq:Bu SA n=9MG Payables: supplier statement reconciliation, confirmation |A/_Qe|s2 应付帐款:供应商的申明一致,确认 UMW^0>Z!v F8;4Oj Bank and cash: bank confirmation by<@Zwtf
银行存款和现金:银行的确认 QR$sIu@% d]~1.i Auditing sampling H08YMP>dc 审计抽样 'wlP` 7&Tn )mVYqlU" 5.Review
-?` l<y( 复核 WzbN=&
C]h '?GZ"C2 Subsequent events L=!kDU 随后发生的事件 Sz@?%PnU| kR?n%`&k %_O>Hy|p n(Op< VgoKi Going concern <
^!eaBR4 持续关注 ?o5#Ve$-X }(}vlL Management representations rB|:r\Z(jG 与管理层的交涉沟通 jV&W[xKa y/VmjsN} Audit finalization and the final review: unadjusted differences zGz'2,o3 审核定稿和最后审查:未经调整的差异 ;OqLNfU3y UI|@5:J 2#}IGZ`Yp/ 6. Reporting b+apN ph 报告 s(Bi&C\ 学会计论坛bbs.xuekuaiji.com \1D,Kx;Cb Appendix `z`;eR2oX 附录 I19F\
L`4 Audit procedure sn`?Foh 审计程序 Bin&:%|9?