1. Assurance engagements and external audit
保证约定和外部审计 WAt= T3 {8* d{0l Materiality, true and fair presentation, reasonable assurance zm!M'|~@7 物质性,真实公平的描述,合理的保证 Sx8RH),k nEt{ltsS0 Appointment, removal and resignation of auditors "wy2u~ 审计人员的的任命、免职和辞职 ~pT1,1 9Iu"DOxX% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6Ki!j< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?}e^-//*i \
)WS^KR% Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior p'`?CJq8 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 r;^%D( ,njlKkFw^Z Engagement letter Y&<]:) 约定书(委托书) YP
Qix uH&B=w 2. Planning and risk assessment ZEK,Z[' 规划和风险评估 Jmuyd\?,b jp;]dyU General principles PI.Zd1r 一般原则 1xEFMHjy jM}(?^@ Plan and perform audits with an attitude of professional skepticism VOJ/I Dl 4 持专业的怀疑态度计划和执行审计工作 ff;~k?L !bCSt?}@u Audit risks = inherent risk ×control risk ×detection risk ODEFs?%' 审计风险=内在风险×控制风险×检查风险 !r8_'K5R( I_m3|VCa|t Risk-based approach +MZI \> 基于风险的办法 %VGW]!QR YkFAu8b> Understanding the entity and knowledge of the business ypgM&"eR 了解商业的实质和知识 jddhX]>I PJ)l{c Assessing the risks of material misstatement and fraud b"aF-,M> 评估材料错报和舞弊的风险 C
:An *c\XQy Materiality (level), tolerable error @eM$S5&n$ 重要性(级别),可容忍误差 DcNp-X40I d>?C?F Analytical procedures '?jsH+j+ 分析程序 $ q*a}d[Q )m#Y^ Planning an audit 1>u
AVPa 规划审计工作 l$Vy\CfK3n &b`'RZe Audit documentation: working papers {P_i5V?
审计文件:工作底稿 h
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V 5E]iv^q% The work of others 74ho= 其他机构的文件 aAbA)'G otdRz<C Rely on the work of experts O\ _ro. 依靠专家的工作 /7])]vZ_ = Rely on the work of internal audit 2GORGS% 依靠内部审计工作 =^GPQ
_" \I:27:iAL 3. Internal control ^8EW
/$k 内部控制 zBl L98 PDPK|FU The evaluation of internal control systems g<(!>:h 对内部控制系统的评估 wgIm{;T[u Yb^e7Eug Tests of control Pc*lHoVL 控制测试 ZM})l9_o" YnuY/zDF Substantive procedures (time, nature, extent)
pHoHngyi& 实质性程序(时间,性质,程度) $cIaLq ?IYu"UO<)| Transaction cycles: revenue, purchases, inventory, etc. kmc_%Wm} 交易周期:收入,采购,库存等。 HA8A}d~ "D8WdV( T 5Zh2Q@ 4.Audit evidence qF4tjza;k 审计证据 (_|*&au J z?<B@\~ Obtain sufficient, appropriate audit evidence Cyd/HTNh< 获取足够、适当的审计证据 bJetqF6n o_`6oC"s Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >z
qaV@T 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
NdRcA i_Hm?Bi!F The audit of specific items 5"@>>"3U 审计的具体项目 #lrwKHZ+ VS/M@y_./ Receivables: confirmation &n;*'M
应收帐款:确认 bw zx_F/ e)wi}\:q_ Inventory: counting, cut-off, confirmation of inventory held by third parties !DzeJWM| 存货:数量,减值,第三方持有存货的确认 ,IyQmN y p~@,zetS Payables: supplier statement reconciliation, confirmation
O_8 SlW0e 应付帐款:供应商的申明一致,确认 $*942. =Q 2PYn zAsl Bank and cash: bank confirmation !Z tqh Xr 银行存款和现金:银行的确认 kW)3naUf< o3dqsQE% Auditing sampling #Z1-+X8P 审计抽样 g5@JA^\vZT La )M 5.Review
Q3tyK{JE 复核 ?).;cG:< >9!J?HA Subsequent events {6H[[7i 随后发生的事件 >Xk42zvqn f-enF)z .p!
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4v S Going concern #vBrRHuA#" 持续关注 w2.]
3QAZ -y-}g[` Management representations V?j,$LixY 与管理层的交涉沟通 (p{%]M YK6LJv} Audit finalization and the final review: unadjusted differences x|a&wC2,{ 审核定稿和最后审查:未经调整的差异 s{@R|5 EL`|>/[J g8N"-j&@ 6. Reporting uC;_?Bve 报告 E`oA(x7l 学会计论坛bbs.xuekuaiji.com oj djy#: Appendix ?YW~7zG 附录 `f; w Audit procedure (U.Go/A#wE 审计程序 ?Z 2,?G