1. Assurance engagements and external audit
保证约定和外部审计 w`;>+_ E7 .qjdi`v Materiality, true and fair presentation, reasonable assurance V)g{ Ew]: 物质性,真实公平的描述,合理的保证 rAZsVnk? :Z'q1kW@" Appointment, removal and resignation of auditors >UUT9:,plA 审计人员的的任命、免职和辞职 ~GZpAPg* 'E#;`}&Ah Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tQ >
IJ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 gcNpA?mC|u s.oh6wz Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior uk)6% 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 AECaX4h+_ hd E? %A Engagement letter (#"iZv
, 约定书(委托书) ,*Z:a4 +S3r]D3v/ 2. Planning and risk assessment E:C-k^/[Y 规划和风险评估 c3NUJ~>=y V;}6C&aP. General principles 9q=\
_[\[ 一般原则 a6v ls]? x\m?* 5p Plan and perform audits with an attitude of professional skepticism yA#
-}Y|]b 持专业的怀疑态度计划和执行审计工作 l~v
BA$, aC#8%Spj Audit risks = inherent risk ×control risk ×detection risk !gfz4f& 审计风险=内在风险×控制风险×检查风险 Q|`sYm'. ?{Gf'Y}y& Risk-based approach 6+;B2;*3 基于风险的办法 OVE5:)$x yj+HU5L4 Understanding the entity and knowledge of the business NgXV|) L 了解商业的实质和知识 #g6*s+Gm 4xE [S Assessing the risks of material misstatement and fraud 7Vd"AVn}g 评估材料错报和舞弊的风险 p*^[
~} N (.DX</f/4 Materiality (level), tolerable error V9"?}cR/W; 重要性(级别),可容忍误差 1*>lYd8_ a.5^zq7#! Analytical procedures ~!Q\\_
分析程序 -#ta/*TT: 1tNmiAu Planning an audit YdI&OzaroE 规划审计工作 uWSfr(loX =H\ig%%E@ Audit documentation: working papers %O< qw 审计文件:工作底稿 v'QmuMWF Lb>UraUvL The work of others cG`R\$ 其他机构的文件 /4f4H?A - HP
/@ _qk Rely on the work of experts vV?=r5j 依靠专家的工作 ~e)`D nJ )|` #BC Rely on the work of internal audit pM^r8kIH 依靠内部审计工作 3]iBX`Ni #(5hV7i 3. Internal control @%5$x]^ 内部控制 S1R:/9
z UUF;Q0X The evaluation of internal control systems ]qLro< 对内部控制系统的评估 H#LlxD)q AxOn~fZ! Tests of control 9Xu
O\+z 控制测试 lR9~LNK? -PI_* Substantive procedures (time, nature, extent) =nmvG%.hd 实质性程序(时间,性质,程度) i8tH0w/(M c-2##Pf_8O Transaction cycles: revenue, purchases, inventory, etc. iA^GA8dn 交易周期:收入,采购,库存等。 Zu$30&U 'WA]DlO HZ#<+~J 4.Audit evidence uH 6QK\ 审计证据 3r)<:4a
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+` Obtain sufficient, appropriate audit evidence B[]v[q< 获取足够、适当的审计证据 TzCNY@y {=Y.Z1E: Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \*5_gPj!d 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 pV3o\bk! ^E5[~C*o3 The audit of specific items Z5vpo$l 审计的具体项目 )T=cd 8mCL3F Receivables: confirmation DKjkO5R\ 应收帐款:确认 l~/g^lN K'`N(WiL Inventory: counting, cut-off, confirmation of inventory held by third parties "uz}`G~O 存货:数量,减值,第三方持有存货的确认 aK%i=6j! o+H;ZGT5H Payables: supplier statement reconciliation, confirmation X\I"%6$ 应付帐款:供应商的申明一致,确认 H^N@fG<*dh 0V5 RZ`. Bank and cash: bank confirmation gUoL8~ 银行存款和现金:银行的确认 *uLlf'qU] LV:`siK Auditing sampling 6%K,3R-d 审计抽样 03iD(,@ Cyw
Q 5.Review
A&$oiLc 复核 tr]=q9
6QCU:2IiL Subsequent events ]"3(UKx 随后发生的事件 Hd1e9Q,:| Z|FWQ8gZ4m 6S;-fj D3^Yc:[_@ 50:$km\ Going concern ;_yp@.,\T 持续关注 PKT/U^2X] ::\7s Management representations Z;^UY\&X 与管理层的交涉沟通 IT3xX=|b PD$gW`V Audit finalization and the final review: unadjusted differences g,5r)FU` 审核定稿和最后审查:未经调整的差异 F 8\nAX B r GaCja W2F %E 6. Reporting ( aGwe@AS 报告 7I/ 学会计论坛bbs.xuekuaiji.com ? jywW$ Appendix pU4B6KTW 附录 .[v4'ww^ Audit procedure ,cR=W|6cQm 审计程序 H0Q.; !^