1. Assurance engagements and external audit
保证约定和外部审计 iGhvQmd(/* AMjr[!44 @ Materiality, true and fair presentation, reasonable assurance D<69xT, 物质性,真实公平的描述,合理的保证 fYjmG[4 y/\b0& Appointment, removal and resignation of auditors c+3`hVV 审计人员的的任命、免职和辞职 A]!0Z:{h% ZwBz\jmbP Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4+q,[m-$( 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E#+2)Q $6mShp9( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior +]cf/_8+s 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 73rme, 12U]= Engagement letter
Uo >aQk 约定书(委托书) .4\I?
^}Vc||S 2. Planning and risk assessment +"-l~`+<es 规划和风险评估 rQ{|0+l
>[aR8J/U General principles q
6F1Rt 一般原则 7he,(V yF(9=z"? Plan and perform audits with an attitude of professional skepticism x9>$197 持专业的怀疑态度计划和执行审计工作 AuQ|CXG-\ -c&=3O! Audit risks = inherent risk ×control risk ×detection risk 0RA#Y(IR 审计风险=内在风险×控制风险×检查风险 1"Oe*@`pV _">F]ptI; Risk-based approach Y"bm4&' 基于风险的办法 ,5 ka{Q`K U!q2bF<@ Understanding the entity and knowledge of the business (.P}>$M9
了解商业的实质和知识 (G>su "b`#RohCi Assessing the risks of material misstatement and fraud dP_QkO 评估材料错报和舞弊的风险 ,WWd%DF) n{!{,s Materiality (level), tolerable error HSNj 重要性(级别),可容忍误差 <@(\z
!6=s{V&r1 Analytical procedures s 1M-(d Q 分析程序 ,nYa+e ]Ik~TW& Planning an audit &D M3/^70 规划审计工作 gGvL6Fu ^$P_B-C N Audit documentation: working papers N9 M}H# 审计文件:工作底稿 S|tA%2z A^,ul>! The work of others
3g!Z[SZ 其他机构的文件 8(4!x$,Z5 n R, QG8 Rely on the work of experts Z0Sqw 依靠专家的工作 lVT*Ev{&. )q_,V" Rely on the work of internal audit :epBd3f 依靠内部审计工作 acS~%^"<_ ?MFC(Wsh
3. Internal control
?<t?G 内部控制 OE(y$+L3_I @@\qso The evaluation of internal control systems _DSDY$Ec 对内部控制系统的评估 o=Z:0Ukl] <fHHrmZ#/. Tests of control J'WzEgCnU 控制测试 c\ZI
5&4jT JvXuN~fI{[ Substantive procedures (time, nature, extent) gH(#<f@ZI 实质性程序(时间,性质,程度) ,Dv*<La`\ Ag0
6M U Transaction cycles: revenue, purchases, inventory, etc. eg*a Vb 交易周期:收入,采购,库存等。 0"e["q{| m&=Dy5 I@m(} 4.Audit evidence !:\0}w$- 审计证据 _"p(/H jX4$PfOhR Obtain sufficient, appropriate audit evidence vh.8m$, 获取足够、适当的审计证据 $&.(7F^D ;L fn&2G Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations tLKf]5}f 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Hx+r
9w -`5]%.E&8 The audit of specific items W>!:K^8] 审计的具体项目 !)oQ9,N
Q3i\`-kbb Receivables: confirmation 40=u/\/K 应收帐款:确认 \1<aBgKi =A,T:!}' Inventory: counting, cut-off, confirmation of inventory held by third parties O+mEE>:w% 存货:数量,减值,第三方持有存货的确认 TqN@l\ =,it`8; Payables: supplier statement reconciliation, confirmation rx|
,DI 应付帐款:供应商的申明一致,确认 J[l7p6xk =C$"e4%Be Bank and cash: bank confirmation a\m=E#G 银行存款和现金:银行的确认 XPrnQJ vxf09v{- Auditing sampling 7)D[ }UXz 审计抽样 RU/WI<O ~1TT ?H 5.Review
U4dfO= 复核 b&E"r*i| pFMJG<W9, Subsequent events gcwJ{& 随后发生的事件 ;C =d(
pY V1Ft3Msq 93Gj#Mk ?
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1 u)EtEl7Wq Going concern SD~4CtlfI 持续关注 i,~(_|-r U7U&^
s6` Management representations <J~6Q 与管理层的交涉沟通 J0bcW25 lrkgsv6 Audit finalization and the final review: unadjusted differences /AX)n:, 审核定稿和最后审查:未经调整的差异 DJdhOLx A]QGaWK 21<Sfsc$ 6. Reporting !b0A%1W; 报告 8@;R2]Q 学会计论坛bbs.xuekuaiji.com o:UNSr Appendix kn$SG 附录 ZX-A} Audit procedure j."V>p8u$ 审计程序 ci?\W
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