1. Assurance engagements and external audit
保证约定和外部审计 'L6+B1Op 4hV~
ir Materiality, true and fair presentation, reasonable assurance WoWBZ;+U 物质性,真实公平的描述,合理的保证 iu'r c/=V }}v28"\TA Appointment, removal and resignation of auditors t2z@"e
审计人员的的任命、免职和辞职 x{{ZV] -\~x^5K Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ACH!Gw~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3q1u9`4; }/z\%Y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |R>I#NO5 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 M+\LH [M:BJ%* Engagement letter OSCe TkR 约定书(委托书) K-7i4
~ ZQDw|*a@ 2. Planning and risk assessment p:qj.ukw 规划和风险评估 YRP$tz+
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TGozoPV General principles xw rleB 一般原则
2ZFp(e^% 4";[Xr{pW Plan and perform audits with an attitude of professional skepticism a.g:yWL\ 持专业的怀疑态度计划和执行审计工作 51x)fZQ CFx$r_!~ Audit risks = inherent risk ×control risk ×detection risk .Ue1}'v*, 审计风险=内在风险×控制风险×检查风险 p"
/B3 3.I:`>;EO Risk-based approach wz5*?[4 基于风险的办法 X6:
c- }Gm/9@oKc Understanding the entity and knowledge of the business ~D\ V! 了解商业的实质和知识 4O3-PU>N u:&Lf Assessing the risks of material misstatement and fraud W RVm^ 评估材料错报和舞弊的风险
]+i~Cbj "npLl]XM Materiality (level), tolerable error JIU=^6^2' 重要性(级别),可容忍误差 8Dy;'BtT : w 4Sba3 Analytical procedures g"L$}#iTsl 分析程序 SiQszV.& Gd%E337d Planning an audit @I|gA 规划审计工作 fP:g}Z RgT|^|ZA Audit documentation: working papers u@-x3%W 审计文件:工作底稿 )F)
(Hg S-k:+ 4 The work of others -:o4|&g<* 其他机构的文件 K PSHBv-# X,8]g.< Rely on the work of experts DZ Q=Sinry 依靠专家的工作 _}-Ed,.= vMV}M%~ Rely on the work of internal audit 0?
QTi( 依靠内部审计工作 *
"Z5bKL +1%7*2q, 3. Internal control -(]s!, 内部控制 mxJ& IV 7U\GX The evaluation of internal control systems $kef_*BQg 对内部控制系统的评估 jRP9
e &%Lps_+fJ Tests of control U6@Hgi> 控制测试 hf~'EdU %Z=%E!* Substantive procedures (time, nature, extent) CQx#Xp>=s 实质性程序(时间,性质,程度) e$3{URg <,!e*V*U Transaction cycles: revenue, purchases, inventory, etc. 2=PX1kI 交易周期:收入,采购,库存等。 |8m;}&r$ (/r l\I 3b2[i,m<L 4.Audit evidence #r}O =izi 审计证据 "ebm3t@C
+(-L Obtain sufficient, appropriate audit evidence %cl=n!
T 获取足够、适当的审计证据 :"9P {xe^ :q0TS>l Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations eZMDt B 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 ;5bzXW#U ROyG+dUy The audit of specific items eI7
FbOze 审计的具体项目 `"/s," c:D R"9^FQ13 Receivables: confirmation L:ox$RU 应收帐款:确认 ^T#bla893 5QjM,"`mp Inventory: counting, cut-off, confirmation of inventory held by third parties *?a rEYc8 存货:数量,减值,第三方持有存货的确认 j[Y$)HF ,X05&'@Z Payables: supplier statement reconciliation, confirmation ebSG|F 应付帐款:供应商的申明一致,确认 #MyR:V*a Mbua!m(0 Bank and cash: bank confirmation 1yS[; 银行存款和现金:银行的确认 0'IV"eH2 G'5
p /: Auditing sampling 2|KgRk|! 审计抽样 NT6OGBl& Cz%tk}2 5.Review
Sd!!1as 复核 [zO:[i 7 0GtL6M@pP Subsequent events %8_bh8g- 随后发生的事件 8T7E.guYr L"|~,SVF %MQU&H9[ BB?vc(d zq=X;}qYj Going concern kPm{ tc
持续关注 F~`Yh6v ]ZD W+< Management representations "B~c/%#PH 与管理层的交涉沟通 ET_a>]<mv (aAv7kB& Audit finalization and the final review: unadjusted differences lTe7n'y^^ 审核定稿和最后审查:未经调整的差异 }9k/Y/. ! z^%$;p q`HuVilNH 6. Reporting Rr'#OxF 报告 UE-< 学会计论坛bbs.xuekuaiji.com Xu4C*]A> Appendix #Sxk[[KwH* 附录 :2'y=t # Audit procedure M.|cl# 审计程序 R
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