1. Assurance engagements and external audit
保证约定和外部审计 ~ouRDO 4ak} "Z Materiality, true and fair presentation, reasonable assurance 7e@Bkq0) 物质性,真实公平的描述,合理的保证 'J#uD|9) -<gQ>`(0 Appointment, removal and resignation of auditors 7o`pNcabtz 审计人员的的任命、免职和辞职 z_9qT"vF %967#XI[y Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion VV=6v;u` 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 F#\+.inO 8HH\wu$$e Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior W:=CpbwENX 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 ~2?U
Ev6 %'[ pucEF Engagement letter uWerC?da 约定书(委托书) l`RFi)u~& Zq"wq[GCN 2. Planning and risk assessment #h7$b@ 规划和风险评估 }zV#?;} O6r.q&U General principles /pnQKy. 一般原则 PhC{Gg .2STBh.; Plan and perform audits with an attitude of professional skepticism 5[>N[}Ck> 持专业的怀疑态度计划和执行审计工作 1"HSM=p rZ7)sE5L Audit risks = inherent risk ×control risk ×detection risk +N!!Z2 审计风险=内在风险×控制风险×检查风险 ?VT
]bxb %c,CfhEV%& Risk-based approach D
z5(v1I9A 基于风险的办法 z`rW2UO#a` ( 0Z3Ksfj1 Understanding the entity and knowledge of the business vD4<G{ 了解商业的实质和知识 v_ W03\ 6dX l ny1H Assessing the risks of material misstatement and fraud U})Z4>[bvt 评估材料错报和舞弊的风险 N&+DhKw r=pb7=M#LN Materiality (level), tolerable error <\S
j5 重要性(级别),可容忍误差 nXF|AeAco
al:c2o Analytical procedures FUU/=)^P$ 分析程序 (Qys`D <S%kwS Planning an audit 'P?DZE 规划审计工作 $5m_)]w4a qfzT8-Y Audit documentation: working papers (-rw]=Qu 审计文件:工作底稿 4 jeUYkJUM #2*2xt The work of others O1K~]Nt 其他机构的文件 jo8;S?+<|? iVGc\6+' Rely on the work of experts 4FgY!k 依靠专家的工作 #5.L%F 6
bnuC Rely on the work of internal audit ec` $2u 依靠内部审计工作 A?sU[b6_ Z'sO9Sg8> 3. Internal control ePJtdKN
: 内部控制 pu*
vFwZ )z#M_[zC> The evaluation of internal control systems m}3POl/*j 对内部控制系统的评估 )\TI^%s Li;(~_62a] Tests of control r'ydjy 控制测试 P>t[35/1
S*1Km& Substantive procedures (time, nature, extent) p@7[w@B\c 实质性程序(时间,性质,程度) +tXOP|X gZr/Dfy Transaction cycles: revenue, purchases, inventory, etc. Soa5TM 交易周期:收入,采购,库存等。 UMJ>6Ko8 z3[0BWXs :i6k6= 4.Audit evidence e
r;3TG~ 审计证据 h7S&tW GU J12ZdC'O Obtain sufficient, appropriate audit evidence 8\^[@9g3\3 获取足够、适当的审计证据 z<F.0~)jb VoJelyzh Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations zSiSZMP" 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 vK\;CSk
Y(]&j`% The audit of specific items NX(.Lw} 审计的具体项目 I!;# Nk> FT*
o;&_QS Receivables: confirmation o2ndnIL 应收帐款:确认 !Ax 7k;T q#RV
i8(' Inventory: counting, cut-off, confirmation of inventory held by third parties 4JHFn [% 存货:数量,减值,第三方持有存货的确认 ^m
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& Payables: supplier statement reconciliation, confirmation iM Xl}3 应付帐款:供应商的申明一致,确认 [-sE:O`yt }>:x Bank and cash: bank confirmation ;6} *0V_!k 银行存款和现金:银行的确认 8F<Qc*' *s6MF{Ds Auditing sampling 96Tc:#9i 审计抽样 URW'*\Xjb R?Q@)POW 5.Review
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复核 wo[W1?|s yoj
5XBM Subsequent events QH%{r4 随后发生的事件 Nky%v+r .JpYZ | yV xR||e MQQ!@I`
P$)9osr Going concern NDRk%_Eu( 持续关注 'C~NQ{1TV PL
8eM]XS Management representations sDCa&"6+@ 与管理层的交涉沟通 C<6IiF[>% ~`{HWmah Audit finalization and the final review: unadjusted differences 9`)NFy? 审核定稿和最后审查:未经调整的差异 }b
YiyG\ #TUsi,jG )*^PMf 6. Reporting SF;;4og 报告 Z\{WBUR;4t 学会计论坛bbs.xuekuaiji.com eR8qO"%2: Appendix QH4n
b h4 附录 "_C^Bc Audit procedure y-"*[5{W 审计程序 U$pHfNTH