1. Assurance engagements and external audit
保证约定和外部审计 V;}6C&aP. 4M4oI . Materiality, true and fair presentation, reasonable assurance u
NcE_< 物质性,真实公平的描述,合理的保证 yA#
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Appointment, removal and resignation of auditors aC#8%Spj 审计人员的的任命、免职和辞职 !gfz4f& Q|`sYm'. Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?{Gf'Y}y& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6+;B2;*3 OVE5:)$x Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior IT~pp_6g 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 pd1V8PZSG EN!Q]O| Engagement letter !ufSO9eDx" 约定书(委托书) Vg+jF!\7 (.DX</f/4 2. Planning and risk assessment `?PpzDV7Y 规划和风险评估 edW:(19} o/U"'FP General principles itg
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一般原则 JZS#Q\JN ?H.7
WtTC Plan and perform audits with an attitude of professional skepticism ]ZjydQjo) 持专业的怀疑态度计划和执行审计工作 ]1XJQW@gF /` j~r;S Audit risks = inherent risk ×control risk ×detection risk z'FJx2 审计风险=内在风险×控制风险×检查风险 :$#";t| @9wug!, Risk-based approach 6UkX?I`> 基于风险的办法 n #|p
R2 #el i_Cxe Understanding the entity and knowledge of the business A]FjV~PB 了解商业的实质和知识 q ["T6 e{dYLQd Assessing the risks of material misstatement and fraud 'Wn2+pd 评估材料错报和舞弊的风险 w53+k\. re `B fN Materiality (level), tolerable error Yc*Ex-s 重要性(级别),可容忍误差 _Zq2 <: :&/b}b!)AX Analytical procedures q-;z!iq|! 分析程序 ]qLro< 'z=QV {ni Planning an audit _qPd)V6yb 规划审计工作 d1`us G" 5V^+;eO Audit documentation: working papers e uF@SS 审计文件:工作底稿 r3hUa4^97 MMI7FlfY The work of others ft"B
, 其他机构的文件 NG2@.hP:uU 'WA]DlO Rely on the work of experts Q0}Sju+HX 依靠专家的工作 G%V*+Ond {y[T3(tt Rely on the work of internal audit km]RrjRp 依靠内部审计工作 42Gv]X d4h,
+OU 3. Internal control KV!!D{VS`@ 内部控制 >4zH\T! B@Ae2_; The evaluation of internal control systems 22|a~"Z 对内部控制系统的评估 FTihxC?.L jG0o-x=X Tests of control tWNz:
V 控制测试 ]Y%?kQ^ <oE(I)r4, Substantive procedures (time, nature, extent) (mOUbO8 实质性程序(时间,性质,程度) 5F8sigr/h R9/(z\'} Transaction cycles: revenue, purchases, inventory, etc. O=HT3gp& 交易周期:收入,采购,库存等。 Z"# /,?|3@ N*C"+2 \s.c.c*eh; 4.Audit evidence 483BrFV 审计证据 y8$TU; pM
B~Lt9 Obtain sufficient, appropriate audit evidence FE)L? 获取足够、适当的审计证据 +=5Dt7/| !;YmLJk;hN Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations vsjl8L 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Btmv{'T_y@ `g;`
yJX< The audit of specific items JVzU'd;1! 审计的具体项目 {jOCz1J _VeZlk7k Receivables: confirmation FQbF)K~e 应收帐款:确认 Yxal% USKa6<:{W Inventory: counting, cut-off, confirmation of inventory held by third parties RtrESwtR 存货:数量,减值,第三方持有存货的确认 PKT/U^2X] 5z8!Nmb
/ Payables: supplier statement reconciliation, confirmation PQmgv&!DP 应付帐款:供应商的申明一致,确认 z;dD
}Fo 2BU%4IG Bank and cash: bank confirmation Yy4?|wVl 银行存款和现金:银行的确认 `YDe<@6' n$* 'J9W~ Auditing sampling Y5}<7s\UDO 审计抽样 t?1+Yw./em 7Ca+Pe}/n, 5.Review
cG|ihG5) 复核 UIUCj8QJg :
kVEB<G Subsequent events D&0@k' 随后发生的事件 H!y%Fa Ti p/|":(U fIo7R-XP s2*^ PG ;:JTb2xbb Going concern ! 5rja-h 持续关注 $Ik\^:- PYldqY Management representations e}u#:ysj 与管理层的交涉沟通 niZ/yW{w Fm@G@W7,m Audit finalization and the final review: unadjusted differences O.n pi: a 审核定稿和最后审查:未经调整的差异 QRs!B!Fn0 `%lgT+~T X\?e=rUfn 6. Reporting i-(^t1c 报告 8Y.25$ 学会计论坛bbs.xuekuaiji.com #C+""qm Appendix CU3[{a 附录 wl1JKiodg Audit procedure T{1Z(M+ 审计程序 fmD
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