1. Assurance engagements and external audit
保证约定和外部审计 "2j~3aWj \K=
PIcH Materiality, true and fair presentation, reasonable assurance /'+JP4mK 物质性,真实公平的描述,合理的保证 c=E.- QCnVZ" !( Appointment, removal and resignation of auditors AU\!5+RDB 审计人员的的任命、免职和辞职 }/FM#Xh
0$uS)J\;K Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }('QIvq2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 GUZi }a|= zOp"n\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior N=x,96CF 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ;:1mv Qp Vm Engagement letter ew~FN 约定书(委托书) hZG{"O!2s t":>O0>cz 2. Planning and risk assessment t')I c6.?i 规划和风险评估 D]_\i[x 5lY9 General principles =~*u(0sJa 一般原则 YZD]<ptR 9LRY Plan and perform audits with an attitude of professional skepticism (
#BA{9T,^ 持专业的怀疑态度计划和执行审计工作 {$.{VE+v5 G_o4A:2 Audit risks = inherent risk ×control risk ×detection risk >H! 2Wflm 审计风险=内在风险×控制风险×检查风险 L2tmo-]nw _"TG:RP Risk-based approach 1yf&ck1R 基于风险的办法 ;W:Q}[ }DwXs` M7 Understanding the entity and knowledge of the business evP`&23tP 了解商业的实质和知识 @UBp;pb}=h >
[7vXm4 Assessing the risks of material misstatement and fraud \NRRN eu| 评估材料错报和舞弊的风险 .!! yj,bQz v<**GW]neD Materiality (level), tolerable error 2|EoP-K7 重要性(级别),可容忍误差 %J'_c|EQM b*7i&q'H Analytical procedures Su~`jRN$ 分析程序 IS~oyFS {^iV<>J Planning an audit =cY]cPO 规划审计工作 umYdr'p!v ?Ci\3)u,P Audit documentation: working papers &kt#p;/p? 审计文件:工作底稿 ==9Ez d?qz7#kc The work of others /xnhHwJm 其他机构的文件 b1"wQM9 ,.B8hr@H6- Rely on the work of experts zyE yZc? 依靠专家的工作 "tIx$?I U/X ^ Rely on the work of internal audit 1OKJE(T 依靠内部审计工作 TY}?>t+ yo=d"*E4^ 3. Internal control hR2.w/2j 内部控制 x(Z@R\C-a UgJHSl The evaluation of internal control systems t!$/r]XM h 对内部控制系统的评估 X;0@41t' WJWrLu92\U Tests of control c@P, 控制测试 aJts 'aJ?Syn Substantive procedures (time, nature, extent) hB4.tMgZ 实质性程序(时间,性质,程度) s Y,3 Lj#6K@u@Z Transaction cycles: revenue, purchases, inventory, etc. sQ$FtKm6 交易周期:收入,采购,库存等。 s&l[GKR c4|.!AQ> /WMLr5 4.Audit evidence - K{ID$!p 审计证据 ))vwofkw4 R:E:Y|&# Obtain sufficient, appropriate audit evidence ~kga+H 获取足够、适当的审计证据 n >^?BU 4KKNw9L) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6r`g+Js/ 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 ~*qGH @QofsWC The audit of specific items }% =P(%- 审计的具体项目 >X]<s^
S;C3R5*: Receivables: confirmation -llujB%;,e 应收帐款:确认 RDbA"e5
x dK-G%5)r Inventory: counting, cut-off, confirmation of inventory held by third parties W~qo
`r 存货:数量,减值,第三方持有存货的确认 ?!ig/ufZ d$ /o\G Payables: supplier statement reconciliation, confirmation w;:,W
@K 应付帐款:供应商的申明一致,确认 UkC\[$-"\ E_z@\z MB Bank and cash: bank confirmation B sAglem 银行存款和现金:银行的确认 q:'(1y~ ^s-3U Auditing sampling (0S"ZT 审计抽样 >3JOQ;:d8 Q'N<jX[ 5.Review
` mi!"pm w 复核 *VpQ(" tP UQ"S Subsequent events AxeWj%w@ 随后发生的事件 T'X Rl@ $t]DxMd ;pNfdII( psMagzr&)e gm8H)y, Going concern :p{iBDA 持续关注 &sW/r::, $KiA~l Management representations ;RrfE8mGj 与管理层的交涉沟通 5H79) n> O;XF'r_ Audit finalization and the final review: unadjusted differences #X)s=Y&5!T 审核定稿和最后审查:未经调整的差异 m=R4A4Y7 </fnbyGR Yv{AoL~ 6. Reporting 1ayxE(vMcX 报告 6 3HxQH 学会计论坛bbs.xuekuaiji.com \6N\6=t!A Appendix T]:5y_4?[ 附录 c/s'&gG33z Audit procedure @{a(f; 审计程序 -*WD.|k