1. Assurance engagements and external audit
保证约定和外部审计 ..KwTf t})$lM Materiality, true and fair presentation, reasonable assurance 30F!kP*E 物质性,真实公平的描述,合理的保证 O\beKBT; H\G{3.T.9 Appointment, removal and resignation of auditors uV]ULm#,i 审计人员的的任命、免职和辞职 `
2%6V)s SUdm 0y Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion A7-r<s 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~+n,1]W_ %c/^_. Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior YD[H 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 "mIgs9l$ #hxyOq, Engagement letter ;;&F1@3tBa 约定书(委托书) ,4@|1z{bfm E5G{B'%j 2. Planning and risk assessment /iM$Tb5 规划和风险评估 ?
y7w} W UuJjO^t General principles \8b6\qF/\ 一般原则 DJ;g|b -l*g~7|j Plan and perform audits with an attitude of professional skepticism >|udWd^$3 持专业的怀疑态度计划和执行审计工作 >SI<rR[~% B5=($?5^6% Audit risks = inherent risk ×control risk ×detection risk d#_m.j 审计风险=内在风险×控制风险×检查风险 J)x3\[}Ye h/ep`-YaH Risk-based approach 4\2V9F{s 基于风险的办法 G*n2Ii Nw<P
bklz Understanding the entity and knowledge of the business gA^q^>7 了解商业的实质和知识 2VgP H7&xLYQ2 Assessing the risks of material misstatement and fraud #$ 1$T 评估材料错报和舞弊的风险 &=q! Wdw~ vv5i? F
Materiality (level), tolerable error ]n
v( aM?d 重要性(级别),可容忍误差 k3hkk:W BGWAh2w6 Analytical procedures p+w8$8) 分析程序 Fwfo2 80hme+e Planning an audit <@#PF$! 规划审计工作 !~ rt:Z ?b:_AO& Audit documentation: working papers iS: #o> 审计文件:工作底稿 Z!{UWegun XW~bu2%{7" The work of others *Xr$/N 其他机构的文件 _%pAlo_6 f`P9ku#j} Rely on the work of experts C7qYiSv 依靠专家的工作 8tc*.H{^+ 1:NS}r+>3. Rely on the work of internal audit hC<14 依靠内部审计工作 7TWNB{
K_ zVaCXNcbo 3. Internal control * gqSWQ 内部控制 0|Ucd yYTVXs`fVj The evaluation of internal control systems JLm
@Ag 对内部控制系统的评估 8l) t_c?Wp~tH Tests of control K{DAOQ.z 控制测试 AU{:;%.g ")`S0n5e Substantive procedures (time, nature, extent) Z9
w:&oa@ 实质性程序(时间,性质,程度)
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}..H% |nxdB&1n Transaction cycles: revenue, purchases, inventory, etc. oY3>UZ5\ 交易周期:收入,采购,库存等。 JF9Hfs/
jS AV4~U:vU z+VV}:Q 4.Audit evidence `gguip-C 审计证据 G$=-,6kZO i0Pn Z
J Obtain sufficient, appropriate audit evidence U{#xW 获取足够、适当的审计证据 vrIV%l= [.cq{6- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >)c9|e=8 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 bkv/I{C>? u{C)qb5Pu The audit of specific items \<65??P 审计的具体项目 F)ci9- b@ m,6hee Receivables: confirmation T 33|';k 应收帐款:确认 _z"o1`{w n0fR u`SNV Inventory: counting, cut-off, confirmation of inventory held by third parties (F&YdWe: 存货:数量,减值,第三方持有存货的确认 J$[Q?8
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^4 T1 Payables: supplier statement reconciliation, confirmation X47!E
|* 应付帐款:供应商的申明一致,确认 9k>uRV6 \E
hr@g Bank and cash: bank confirmation _s>^?x} 银行存款和现金:银行的确认 80&D"
" 04JT@s"o Auditing sampling ?qT(3C9p 审计抽样 dR[o|r NMXM[Ukb 5.Review
p24.bLr 复核 O
E|+R4M Pj!%ym3A Subsequent events *m&&1W_ 随后发生的事件 v
Ln> 4SK A{`]&K1u JDhwN<0R Xb<)LHA~3 1N.tQ^ Going concern Zi1YZxF`Y 持续关注 +x]e-P% F#1kZ@
nq Management representations ^5x4 q 与管理层的交涉沟通 3o0IjZ=[> gb-tNhJa@b Audit finalization and the final review: unadjusted differences v"
FO 审核定稿和最后审查:未经调整的差异 'j#a%j@{ k?-S`o%Q /(zB0TEd 6. Reporting 4 报告 vKkf2 7 学会计论坛bbs.xuekuaiji.com <^sAY P| Appendix B;c=eMw 附录 vnZ/tF Audit procedure S7#0*2#[o 审计程序 v=Mz I#0L