1. Assurance engagements and external audit
保证约定和外部审计 yX;v D3-H!TFpDb Materiality, true and fair presentation, reasonable assurance U/bQ(,3} 物质性,真实公平的描述,合理的保证 i3 n0W1~ `Hq)g1a7q Appointment, removal and resignation of auditors ;&G8e*bM2 审计人员的的任命、免职和辞职 olO&7jh7| ~85Pgb< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion rWMG_eP: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \~bE|jWbj nyR4E}@:O Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ok7yFm1\ 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 rocG;$[
#35@YMF Engagement letter @AU<'?k 约定书(委托书)
MPmsW& y #Xq@ 2. Planning and risk assessment wH Q$F(by 规划和风险评估 G'
'l,\3 \Q<Ur&J]% General principles 1f^4J~{ 一般原则 $zuemjW3p ?4i:$.A
Y Plan and perform audits with an attitude of professional skepticism *k#M;e 持专业的怀疑态度计划和执行审计工作 vS|uN(a.P l ,T*b Audit risks = inherent risk ×control risk ×detection risk |4s`;4c& 审计风险=内在风险×控制风险×检查风险 NuqWezJm& gr")Jw7 Risk-based approach H#B~h
4# 基于风险的办法 1k}U+ Z:PsQ~M Understanding the entity and knowledge of the business ymLhSF][ 了解商业的实质和知识 F!;0eS"xp ~rX2oLw{&
Assessing the risks of material misstatement and fraud dM1)wkbET 评估材料错报和舞弊的风险 O8N\ Y
dK]%% Materiality (level), tolerable error ,HFoy-Yq 重要性(级别),可容忍误差 *M_Gu{xc zp2IpYQ,3 Analytical procedures "38ya2* 分析程序 wcT0XXh '_~=C-g Planning an audit &T8prE? 规划审计工作 6/Coi,om P#g"c.?; Audit documentation: working papers Q-!a;/ 审计文件:工作底稿 Q4_+3-g<7L bS+by'Ea1W The work of others : qKxm( 其他机构的文件 E(e'qL =_`4HDr Rely on the work of experts E:N~c'k 依靠专家的工作 y#3mc#)k 5CxD ys&< Rely on the work of internal audit i[~oMwc& 依靠内部审计工作
K>TdN+Z}= wPDA_ns~ 3. Internal control u $N2uFc 内部控制 | 1Fy dE+xU(\,w The evaluation of internal control systems pNo<:p 对内部控制系统的评估 a(X?N.w )j40hrR Tests of control <aR8fU 控制测试 (L?fYSP!
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<E Substantive procedures (time, nature, extent) i51~/
R 实质性程序(时间,性质,程度) 63d
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fgVp &Z_W*D Transaction cycles: revenue, purchases, inventory, etc. 9&=~_,wJd 交易周期:收入,采购,库存等。 b:Lp`8Du H[guJ)4#@ A+T!DnVof 4.Audit evidence N9D<wAK##) 审计证据 U3 e3 ;f7(d\=y
Obtain sufficient, appropriate audit evidence ? Ovl(4VG 获取足够、适当的审计证据
&j,rq?eh$ *]fBd<(8 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Bl-nS{9
" 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 adh=Kp e!w VpJ/M(UD- The audit of specific items A
e&t#,) 审计的具体项目
E8WOXoP( yVm~5Y&Z Receivables: confirmation rS>JzbWa 应收帐款:确认 \cdNyVY )eNR4nF Inventory: counting, cut-off, confirmation of inventory held by third parties y88FT#hR|5 存货:数量,减值,第三方持有存货的确认 cs7TAX 1e*+k$-{ Payables: supplier statement reconciliation, confirmation d_*'5Eia6 应付帐款:供应商的申明一致,确认 2JZf@x+} -cCujDM#T Bank and cash: bank confirmation D*Y4B?, 银行存款和现金:银行的确认 #CoJ S[t P=eVp(/x Auditing sampling -$L53i&R 审计抽样 NIeT.! \~1M\gZP 5.Review
1vBR\!d?7 复核 xR2E? 0T imAs
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Subsequent events QF(.fq8, U 随后发生的事件 $
+;`[b 7=t4;8|j; ]:JoGGE a0 m]BxGwT=m ~k?7XF I Going concern
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6y(#s 持续关注 _h!OGLec mc;Z#"kf Management representations NyI0[]z 与管理层的交涉沟通 yHl1:cf(y }<o.VY&;. Audit finalization and the final review: unadjusted differences @ 9D, f 审核定稿和最后审查:未经调整的差异 bR6.Xdt.n Yjv}@i" tT
87TmNsA 6. Reporting 8[U1{s:J 报告 5BCXI8Ox9x 学会计论坛bbs.xuekuaiji.com zME75;{ Appendix nVV>;e[ 附录 V*rAZ0 Audit procedure
,F(nkbt 审计程序 /=A?O
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