1. Assurance engagements and external audit
保证约定和外部审计 4K0Fc^- >>T,M@s-: Materiality, true and fair presentation, reasonable assurance L~!Lq4]V\g 物质性,真实公平的描述,合理的保证 RV>n Op}R MZ:Ty,pw:O Appointment, removal and resignation of auditors },%,v2} 审计人员的的任命、免职和辞职 '-V[tyE 30{+gYA Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion TeHxqWx 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6g)
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W2]%QN=m$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7b*9
Th*a 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 p?#xd!tc2N
us )NgG Engagement letter :a*F>S! 约定书(委托书) ow7*HN* I3AxKA 2. Planning and risk assessment ~)#xOE} 规划和风险评估 A",Xn
/d !|-:"hE1h General principles q9B5>Ye) 一般原则 b8h6fB:2 v
M $Tn Plan and perform audits with an attitude of professional skepticism BWLeitS/ 持专业的怀疑态度计划和执行审计工作 (Eo#oX CA3`Ee+rD Audit risks = inherent risk ×control risk ×detection risk ^)1!TewCY 审计风险=内在风险×控制风险×检查风险 yJ2A!id {
PkPKp Risk-based approach ;5:3 =F>ao 基于风险的办法 i|N(=Z
= Wl{wY,u Understanding the entity and knowledge of the business Z9UNp[0 了解商业的实质和知识 6Z!OD(/e /jN&VpDG Assessing the risks of material misstatement and fraud mU;\,96# 评估材料错报和舞弊的风险 (P 9$Ei0fv vJg^uf) Materiality (level), tolerable error g.x]x#BC 重要性(级别),可容忍误差 bkL5srH #IxCI)!I{[ Analytical procedures "FXT8Qxg 分析程序 x<>In"QV (@cZmU, Planning an audit Y4)=D@JI 规划审计工作 |c:xK{Ik o%l|16DR Audit documentation: working papers aZL
FsSY 审计文件:工作底稿 KTjf2/ $jN,]N~ The work of others a WMEo`O% 其他机构的文件 ^:]~6p# }tPI#[cfK Rely on the work of experts +\~Mx>Cn 依靠专家的工作 *h2
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` Rely on the work of internal audit oT[8Iu 依靠内部审计工作 T0l
bMp N}7tjk 3. Internal control Jc, {n* 内部控制 T^.W' X-J<gI(Y The evaluation of internal control systems <'<{|$Pw 对内部控制系统的评估 ]`
}R,'P &&($LnyA] Tests of control X]v.Yk=wu 控制测试 ^
,yh384 28d=-s=[ Substantive procedures (time, nature, extent) ~
H $q 实质性程序(时间,性质,程度) Pt8 U0)i) qJLtqv Transaction cycles: revenue, purchases, inventory, etc. }~$96|J 交易周期:收入,采购,库存等。 l;'c6o0e AE&IN.-
"P{T] 4.Audit evidence EFS2 zU 审计证据 e X q}0-*f "ju0S & Obtain sufficient, appropriate audit evidence
yf7$m_$C' 获取足够、适当的审计证据 \k)(:[^FY A+bU{oLr Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations tS&rR0<OW 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Vq1ve;(8s pTk1iGfB The audit of specific items M}BqSzd* 审计的具体项目 {h *Pkn1 E
T}Dh3A Receivables: confirmation 4O** %!| 应收帐款:确认 rg{|/ ;imT Ae 3:" Inventory: counting, cut-off, confirmation of inventory held by third parties 4]3(Vyh` 存货:数量,减值,第三方持有存货的确认 J\x.:=V s6J`i&uu Payables: supplier statement reconciliation, confirmation <X1^w 应付帐款:供应商的申明一致,确认 U>s$}Y:+Z nnPY8pdjSD Bank and cash: bank confirmation U#U nM,3% 银行存款和现金:银行的确认 }0?\H)/edP #Jqa_$\. Auditing sampling Wa+q[E 审计抽样 01" b9`jU N M_Xy<.~E 5.Review
1C'_I 复核 #DFfySH)A hIv8A_>@` Subsequent events JM-+p 随后发生的事件 XUp'wP yxz"9PE/P P\R#!+FgW8 ?#0|A?U L\Y4$e9bF8 Going concern
+*aZ9g 持续关注 Z&E!m k2cC:5Xf3 Management representations &KS*rHgt? 与管理层的交涉沟通 u+Q<>>lU QBI;aG<+b> Audit finalization and the final review: unadjusted differences ~'<ca<Go| 审核定稿和最后审查:未经调整的差异 =1'vXPv` oe{K0.` pZg}7F{$ 6. Reporting a{FCg%vD) 报告 M$0-!$RY 学会计论坛bbs.xuekuaiji.com A%$ZB9#zQ Appendix 96FS-` 附录 X|w[:[P Audit procedure ,_(AiQK 审计程序 K7CrRT3>6