1. Assurance engagements and external audit
保证约定和外部审计 +Cf"rN ANIx0*Yl( Materiality, true and fair presentation, reasonable assurance ,"6Bw|s 物质性,真实公平的描述,合理的保证 HL8onNq <Zb~tYp Appointment, removal and resignation of auditors ~PaEhj&8 审计人员的的任命、免职和辞职 OKW}8 qM g|STeg g Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \mK;BWg) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \kN?7b^ G5Mo IC Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =()Vrk|uK 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 +(Q$GO% 0^lCZ,uq; Engagement letter uU$YN- 约定书(委托书) {J&[JA\ K_SURTys 2. Planning and risk assessment #uRj
9|E7 规划和风险评估 G4&vrM,f ww? AGd General principles {[I]pm~n 一般原则 - uk}Fou ]R
k4"i Plan and perform audits with an attitude of professional skepticism }}?,({T|n 持专业的怀疑态度计划和执行审计工作 1hTE^\W 4D'AAr57 Audit risks = inherent risk ×control risk ×detection risk ?hC,49 审计风险=内在风险×控制风险×检查风险 o
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cp Risk-based approach |Eyn0\OA 基于风险的办法 }xa~U,#5 =)c^ik%F& Understanding the entity and knowledge of the business +nAbcBJAl 了解商业的实质和知识 W1;QPdz: 634OH*6 Assessing the risks of material misstatement and fraud mb\"qD5 评估材料错报和舞弊的风险 ?zk#}Ex1 aPToP.e Materiality (level), tolerable error W9D~:>^YP 重要性(级别),可容忍误差 GQH15_ [d?tf Analytical procedures 7 /6Zp? 分析程序 4 (c{%% 9$q35e Planning an audit ]t"X~ 规划审计工作 \{EYkk0] Q"vhl2RX Audit documentation: working papers |Cm6RH$( 审计文件:工作底稿 cM_!_8o +RBX2$kB The work of others XN&cM,
其他机构的文件 \1ncr4 agGgj>DDd
Rely on the work of experts B&+)s5hh 依靠专家的工作 ]x(cX&S-9 Fks #Y1rI Rely on the work of internal audit elGwS\sw 依靠内部审计工作 d-cW47 *'cyFu$ 3. Internal control cj\?vX\V 内部控制 OLZs}N+ ;] ZLZh$eZZ The evaluation of internal control systems J kxsua 对内部控制系统的评估 r"|UgCc &_$0lIDQ Tests of control <MyT ; 控制测试 ZOBcV,K HcQ)XJPK Substantive procedures (time, nature, extent) '
~1/*F%8 实质性程序(时间,性质,程度) 0N87G}Xu 2!_DkE Transaction cycles: revenue, purchases, inventory, etc. 9C
a }+ 交易周期:收入,采购,库存等。 nB;[;dCz c6T[2Ig g#q7~#9 4.Audit evidence %-KgR 审计证据 %x-`Y[ JT! Cb$! Obtain sufficient, appropriate audit evidence z"c,TlVN3 获取足够、适当的审计证据 <Uy $b4h G1a56TIN~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations YB1Jv[ 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 Vq599M:)V M`&78j The audit of specific items /Un\P 审计的具体项目 ,R\e x =c 9H/C(Vo Receivables: confirmation dsn(h5,Q' 应收帐款:确认 _;,"!'R`f VGf&'nL@, Inventory: counting, cut-off, confirmation of inventory held by third parties 9tWpxrig% 存货:数量,减值,第三方持有存货的确认 5\Rg%Ezl '=`af>Nc Payables: supplier statement reconciliation, confirmation wBJ|%mc3TA 应付帐款:供应商的申明一致,确认 OFxCV`>ce VHi'~B#'* Bank and cash: bank confirmation X%$1%)C9 银行存款和现金:银行的确认 ;\(LovUy6 eH V#Mey[ Auditing sampling [Z2{S-)UM 审计抽样 ,A5}H
RW% Ob/i_ 5.Review
+Ks 3 复核 }}Zg/
( )KY4BBc Subsequent events
Mh2Zj 随后发生的事件 A34O(fE &]tm'N25 -,+~W#n *a^wYWa ?[|A sw1t Going concern |l-O e 持续关注 D~FIv IML.6<,(Z Management representations }G "EdhSl 与管理层的交涉沟通 W!"Oho' <J>k%,:B Audit finalization and the final review: unadjusted differences 29l bOi 审核定稿和最后审查:未经调整的差异 9C8 G(r IR{XL
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{V 6. Reporting [Op^l%BC 报告 +,g!xv4Q 学会计论坛bbs.xuekuaiji.com k(M"k!M Appendix j]U~ZAn,K 附录 qnb/zr)p Audit procedure OrF.wcg 审计程序 4s9
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