1. Assurance engagements and external audit
保证约定和外部审计 2K!3+D" 4s^5t6 Materiality, true and fair presentation, reasonable assurance IBf&'/ 8\ 物质性,真实公平的描述,合理的保证 ln'7kg G7pj.rQ Appointment, removal and resignation of auditors nE+sbfC 审计人员的的任命、免职和辞职 ?2%
d;tW ['sj'3cW- Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m-dne/%_ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 234OJ?
F5gL-\6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V
z8o 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
2+TCFpv >,y291p2 Engagement letter ]=2Ba<)m 约定书(委托书) 8*H-</ = g6IG>
) 2. Planning and risk assessment LgjL+w19 规划和风险评估 2Auhv!xV U voX\ General principles y!6B Gz 一般原则 gV):3mWC (LA%q6 Plan and perform audits with an attitude of professional skepticism 0_}OKn
)J 持专业的怀疑态度计划和执行审计工作 wP/&k`HQ#i s&iM.
[k Audit risks = inherent risk ×control risk ×detection risk #gMMhB= 审计风险=内在风险×控制风险×检查风险 1%
]|O "2i{ L ' Risk-based approach !Sy._NE`z 基于风险的办法 EQSOEf[ }BK
Ez[G( Understanding the entity and knowledge of the business fB:9:NX 了解商业的实质和知识 8E&}+DR? :@r E& Assessing the risks of material misstatement and fraud 8s/gjEwA 评估材料错报和舞弊的风险 ^rfY9qMJr8 Ah;2\0|t Materiality (level), tolerable error 9
#TzW9 重要性(级别),可容忍误差 ^&zwO7cS lTvI;zy Analytical procedures "yCCei,hA? 分析程序 ]iRE^o6 K19/M1~ Planning an audit 3xxQL,FV 规划审计工作 x9Y1v1!5Pu gD3s,<>o Audit documentation: working papers
01g=Cg
审计文件:工作底稿 WW{5[;LYiB h$)(-_c3 The work of others a*$
to/^r 其他机构的文件 %%`Nq&' Bq.@Cx
K Rely on the work of experts g34<0%6jd 依靠专家的工作 {E-.W"t4 SG_^Rd9
D Rely on the work of internal audit :'91qA%Wr 依靠内部审计工作 = I,O+^ svCD&~|K# 3. Internal control 6v(}<2~ 内部控制 KtchKpv [9(tIb!x The evaluation of internal control systems jl;_lcO
对内部控制系统的评估 y >r7(qg btHN Tests of control S<rdPS*P 控制测试 ']Gqa$(YC |iKk'Rta4 Substantive procedures (time, nature, extent) I|9(*tq) 实质性程序(时间,性质,程度) ye:pGa w
7cW9@xPe Transaction cycles: revenue, purchases, inventory, etc. Ig}G"GR 交易周期:收入,采购,库存等。 a
yn6k=F C93BK)$} P?p>'avP 4.Audit evidence SNV~;@(h 审计证据 3sIW4Cs7)U [bk2RaX:i Obtain sufficient, appropriate audit evidence +%Q: 获取足够、适当的审计证据 1j0OV9 -| ) DXN|<A Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations g@wF2= 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 6E/>]3~! d9>*a$x;/ The audit of specific items o(w!x![" 审计的具体项目 3:@2gp!tq :,gnOfV= Receivables: confirmation 6zh<PETa03 应收帐款:确认 F-[zuYGp NAjY,)>'K Inventory: counting, cut-off, confirmation of inventory held by third parties C~4_Vc* 存货:数量,减值,第三方持有存货的确认 BZq_om6 XI:8_F;Q Payables: supplier statement reconciliation, confirmation F1) B-wW 应付帐款:供应商的申明一致,确认 _;(`u!@/{ J ^gtSn^ Bank and cash: bank confirmation 9pUvw_9MY 银行存款和现金:银行的确认 A'r 3%mC oNQ;9&Z,^2 Auditing sampling W&CQ87b 审计抽样 b~X^vXIv%% K~ ,|~ 5.Review
J!5BH2bg 复核 xFxl9oM." 1c_gh12 Subsequent events cKuU#&FaV 随后发生的事件 VeiJ1=hc 56gpAc jXA!9_L7 Mx<z34(T S$J}>a#Ry Going concern QR4rQu 持续关注 Tlrr02>B{ H,,-;tN? Management representations {6{y"8 与管理层的交涉沟通 KiW4>@tY ,K9\;{C Audit finalization and the final review: unadjusted differences 2{;&c 审核定稿和最后审查:未经调整的差异 9rXbv4{ jJFWPD]u X8~dFjhX 6. Reporting >dKK [E/[d 报告 L#sw@UCK 学会计论坛bbs.xuekuaiji.com !OWPwBm; Appendix
)Y%>t 附录 j
!^Tw.Ty Audit procedure ?CO\jW_
*n 审计程序 06DT2