1. Assurance engagements and external audit
保证约定和外部审计 &$qIJvMiK *:l$ud Materiality, true and fair presentation, reasonable assurance `Sj8IxO 物质性,真实公平的描述,合理的保证 z;0]T=g {qry2ZT5 Appointment, removal and resignation of auditors h^K>(x 审计人员的的任命、免职和辞职 k[1[Y{n. HqOnZ>D Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1Ji"z>H* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <PO-S\N !VfVpi+- Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior p7*7V.>X 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 .L]2g$W\p !<-+}X+o8$ Engagement letter 127@
TN" 约定书(委托书) \\"CgH- #)6
bfyi- 2. Planning and risk assessment fG7-07 规划和风险评估 F<6{$YI yg4ILL General principles ,6U=F#z 一般原则 O#U
_mgfzJ /hyCR___ Plan and perform audits with an attitude of professional skepticism WN#dR~> 持专业的怀疑态度计划和执行审计工作 Pb :6nH= Lr>4~1:` Audit risks = inherent risk ×control risk ×detection risk cja-MljD 审计风险=内在风险×控制风险×检查风险 h/l?,7KHI MD+eLA7 Risk-based approach @qsOWx`l$ 基于风险的办法 & *& 9+>%U~U< Understanding the entity and knowledge of the business Ly/5" &HD 了解商业的实质和知识 l%xeM!} Xb*>7U
/'T Assessing the risks of material misstatement and fraud
]<O- 评估材料错报和舞弊的风险 Nk>6:Ho{G gE!`9 #..
Materiality (level), tolerable error ?Vr~~v"fg8 重要性(级别),可容忍误差 ,!^w ]0p*EB=C* Analytical procedures yj`xOncE} 分析程序 0k|/]zfb
~/R}K g( Planning an audit e}"k8 ./ 规划审计工作 n<sA?T xJ|Z]m=d
Audit documentation: working papers a% 82I::t 审计文件:工作底稿 pvd9wKz ~
leLQsZ The work of others =0mGfTc 其他机构的文件 i0&]Ig|; Tb]' b Rely on the work of experts S4X['0rX! 依靠专家的工作 ok9G 9|HA *FoPs Rely on the work of internal audit 0EP8MR SR 依靠内部审计工作 3qH`zYgh y/A<eHLy 3. Internal control }A_>J7w 内部控制 \"@ `Rf
PYYO-Twg The evaluation of internal control systems 6I\mhw!pQ 对内部控制系统的评估 /B9jmvj` ?"qS%EH Tests of control jLf8 7 控制测试 k+&
1?] !HHbd|B_ Substantive procedures (time, nature, extent) 'Xzi$}E D 实质性程序(时间,性质,程度) A,#hYi=-, 'r?OzFtxh Transaction cycles: revenue, purchases, inventory, etc. =R\-mov$ 交易周期:收入,采购,库存等。 h!>NS ?X7 ,TxZ:f`" -[`FNTTV C 4.Audit evidence V.274e 审计证据 s97L/iH mJ5LRpXN Obtain sufficient, appropriate audit evidence 6hm6h7$F1 获取足够、适当的审计证据 KbV%8nx!! 4.mbW Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations TS<uBX 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 cB[.ET$ MRHkQE+K@8 The audit of specific items OG}D;Ew 审计的具体项目 ~d?\rj3= "ae55ft// Receivables: confirmation %z0@4Gq 应收帐款:确认 k||DcwO 0Z{(,GU Inventory: counting, cut-off, confirmation of inventory held by third parties { n%U2LVL 存货:数量,减值,第三方持有存货的确认 a?!Joi[ wbId}! Payables: supplier statement reconciliation, confirmation b511qc"i>M 应付帐款:供应商的申明一致,确认 7u^6`P t`mLZ
<X Bank and cash: bank confirmation $rC`)"t 银行存款和现金:银行的确认 v)2@;Q MPd#C*c Auditing sampling uNY]%[AnJ 审计抽样 fJC,ubP[5 )FqE8oN- 5.Review
2'r8#,) 复核 T't^pO-` l9.wMs*`X Subsequent events P5P<-T{-c 随后发生的事件 jWW2&cBm\ X|wXTecg*| ~+$l9~`{ 0\U28zbMJw QrPWS-3~! Going concern hTn
}AsfLY 持续关注 &[KFCn HF\L`dJX? Management representations EH$wWl^ 与管理层的交涉沟通 ,O(XNA(C uyG4zV\h* Audit finalization and the final review: unadjusted differences ;@d<* 审核定稿和最后审查:未经调整的差异 2s6Hr;^w.1 :7!/FBd 3)g1e=\i$ 6. Reporting O'-lBf+< 报告 _bks*.9}3b 学会计论坛bbs.xuekuaiji.com ^HL#)fK2I Appendix T
"G! H 附录 {hRAR8 Audit procedure O!]wJ 审计程序 M=N`&m