1. Assurance engagements and external audit
保证约定和外部审计 I:M1
5 |?v+8QL,;t Materiality, true and fair presentation, reasonable assurance ]f6,4[ 物质性,真实公平的描述,合理的保证 a&Me#H{ "}b/[U@> Appointment, removal and resignation of auditors yJdkDVxYr 审计人员的的任命、免职和辞职 CUx-k|\ }Vfc;2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion cvC 7#i[G 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 mOJ-M@ME 2p~G][ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7
b{y 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 C?]+(P or(P?Ro Engagement letter ^@<Ia-x 约定书(委托书) g6@^n$Y u179! 2. Planning and risk assessment <m*j1|^{t 规划和风险评估 cA~bH
6 {6mFI1;q General principles X.AE>fx*h 一般原则 (d['f]S+
& !.7m4mKzo Plan and perform audits with an attitude of professional skepticism 91UC>]}H 持专业的怀疑态度计划和执行审计工作 {Hz;*1?$k ]) #?rRw Audit risks = inherent risk ×control risk ×detection risk rnC<
(f22 审计风险=内在风险×控制风险×检查风险 L$?YbQo7 |Ew&. fgz Risk-based approach EJ(z]M`f 基于风险的办法 #<vzQ\~Y /5~j"|
U' Understanding the entity and knowledge of the business QEP|%$:i
了解商业的实质和知识 :/6u*HwZh vV>=Uvm Assessing the risks of material misstatement and fraud w}
U'>fj 评估材料错报和舞弊的风险 B-wF1!Jv J!H)[~2/ Materiality (level), tolerable error )Ut9k 重要性(级别),可容忍误差 dK]#.. j3f
q}>= Analytical procedures {m"I-VF 分析程序 ,
D' bIk :`S\p[5 Planning an audit HFX,EE 规划审计工作 58]t iP" [jTZxH< Audit documentation: working papers X\5EF7:S 审计文件:工作底稿 :JK+V2B$H 1$ENNq#0 The work of others ckbD/+ 其他机构的文件 rfOrh^ Ll`nO;h Rely on the work of experts .
]/k#Hv 依靠专家的工作 %V92q0XW h_B
nQZ\ Rely on the work of internal audit _3{8Zg 依靠内部审计工作 pz]KUQ '&Tz8.jp~ 3. Internal control RA}Y$ }^#' 内部控制 5yf`3vV|3@ *enT2Q The evaluation of internal control systems 5Z[HlN|-! 对内部控制系统的评估 }sM_^&e4X Hqb-)8 ~ Tests of control c22L]Sxo 控制测试 *7C l1o rji<g>GQ Substantive procedures (time, nature, extent) _!k\~4U 实质性程序(时间,性质,程度) e*39/B0S >|
hqt8lY Transaction cycles: revenue, purchases, inventory, etc. ES5a`"H 交易周期:收入,采购,库存等。 L/,M@1@R p%5(Qqmlk gh%Q9Ni- 4.Audit evidence *-@@t+3 审计证据 :~~\{fm D\ P-|} Obtain sufficient, appropriate audit evidence -_f-j 获取足够、适当的审计证据 {mA#'75a# (n2=.9k! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations l'?(4N 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 la{o<||Aq _J0(GuG=~ The audit of specific items IDp2#qg_ 审计的具体项目 &izk$~ !{XVaQ?x Receivables: confirmation z"Wyf6H0T 应收帐款:确认 $ ~/x;z: Jg@eGs\*
Inventory: counting, cut-off, confirmation of inventory held by third parties 6W)#FO` 存货:数量,减值,第三方持有存货的确认 WU6F-{M"? uC"Gm;0 Payables: supplier statement reconciliation, confirmation ^Fwdi#g 应付帐款:供应商的申明一致,确认 }5y]kn &IFX
U2t} Bank and cash: bank confirmation #wF6Wx iG 银行存款和现金:银行的确认 /[|A(,N}{ B &)wJG Auditing sampling ,772$7x 审计抽样 4x" je =Ct$!uun 5.Review
jC'Diu4|Q 复核 0fx.n HG)h,&nc- Subsequent events |k)Nf+(}W
随后发生的事件 Lasi)e=$< /z4n?&tM .7n`]S/ K}Lu1:~ ^/7Y3n!|3 Going concern ExSy/^4f 持续关注 -7m7.>/M YF13&E2`\ Management representations <#e!kWGR? 与管理层的交涉沟通 \C`2z]V% C 4\Q8uK Audit finalization and the final review: unadjusted differences Uy$?B"Z 审核定稿和最后审查:未经调整的差异 z?(QM: yu=(m~KX
K[9{]$(Z 6. Reporting Kk/cI6`W 报告 [?F]S:/i 学会计论坛bbs.xuekuaiji.com Og"\@n Appendix ^j7]> I 附录 qa5 T(:8 Audit procedure g;!,2,De} 审计程序 :SVWi}:Co1