1. Assurance engagements and external audit
保证约定和外部审计 eeUp 1g NNa1EXZ[ Materiality, true and fair presentation, reasonable assurance ACjf\4Q 物质性,真实公平的描述,合理的保证 #
4|9Fj?? 2D([Z -<i Appointment, removal and resignation of auditors DI&MC9j( 审计人员的的任命、免职和辞职 -U>7
H`5 Jbp5'e
_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >sj
bK% 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,fnsE^}.U t#<KxwhcN Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior d<@Mdo<;?g 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 +
#]|)VZ `<j_[(5yb Engagement letter }#= Od e 约定书(委托书) 16@);Ot bj"z8 kP 2. Planning and risk assessment 2[dIOb4b
规划和风险评估 y67uH4&Vm (3md:r<- General principles B;-2$
77 一般原则 H2E
b\v`# 4w{-'M.B Plan and perform audits with an attitude of professional skepticism o@dy:AR 持专业的怀疑态度计划和执行审计工作 Qa$NBNxKl C=VIT*= Audit risks = inherent risk ×control risk ×detection risk eO{@@?/y 审计风险=内在风险×控制风险×检查风险 KtTza5aF BDpF} Risk-based approach n=`w9q
ajd 基于风险的办法 jNy?[
) JJl7JwSTW Understanding the entity and knowledge of the business e`sw*m5 了解商业的实质和知识 JfTfAq] =w<VT% Assessing the risks of material misstatement and fraud C(,=[Fi- 评估材料错报和舞弊的风险 O}gX{_|6 (G8 Materiality (level), tolerable error (5;D7zdA 重要性(级别),可容忍误差 K&UE0JO' a{`"6
8 Analytical procedures +p?hGoF= 分析程序 +8UdvMN JIUtj7HQ Planning an audit ;,0lUcV 规划审计工作 EDN(eh(_ e d;"bb Audit documentation: working papers 8X~h?^Vz 审计文件:工作底稿 oP]L5S&A >I-g[* The work of others ]
C,1%( 其他机构的文件 bag&BHw y~p4">] Rely on the work of experts 79z)C35~ 依靠专家的工作 >Zdi5')
5 u)7
]1e{ Rely on the work of internal audit aRKv+{K 依靠内部审计工作 #` +]{4hR IIaxgfhZ 3. Internal control gPUo25@pn* 内部控制 >tEK+Y|N} <9\,QR) The evaluation of internal control systems QV/";A3k 对内部控制系统的评估 =xBT>h; j m>U6 Tests of control (zmNa}- 控制测试 M]B3vPA/v ( 2zeG` Substantive procedures (time, nature, extent) `Z8^+AMc 实质性程序(时间,性质,程度) 966<I56+ l7Y8b` Transaction cycles: revenue, purchases, inventory, etc. t {
=i=K3 交易周期:收入,采购,库存等。 va>"#;37 =43d%N
~BQV]BJ7 4.Audit evidence }3sN+4 审计证据 <N5rv3
s bqjr0A7{
Obtain sufficient, appropriate audit evidence kdBV1E+:C 获取足够、适当的审计证据 7(@(Hm K>LpN')d Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ~B*~'I9b* 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 3d
@ef| cdN/Qy The audit of specific items C1D !
V: 审计的具体项目 zS?n>ElI IwM8#6;S~ Receivables: confirmation v D&Kae< 应收帐款:确认 O8
$~*NFJf *) }
:l Inventory: counting, cut-off, confirmation of inventory held by third parties v\'rXy 存货:数量,减值,第三方持有存货的确认 NGSS: 08O7F Payables: supplier statement reconciliation, confirmation blmmm(|~| 应付帐款:供应商的申明一致,确认 rV~T>x W'V@ Bank and cash: bank confirmation s~)L_ p 银行存款和现金:银行的确认 -HN%B?}. x -^Rb7 g- Auditing sampling yFi6jN#~ 审计抽样 Wk,6) jS=} UE
{,.s 5.Review
&!6DC5 复核 'X|v+? ^ePs
Il1E Subsequent events bz$Qk;m=H 随后发生的事件 r/^tzH's *i%.{ YH ) (+)Q'* 2@4x"F]U; 2mSD"[% Going concern srsK:%` 持续关注 :;q>31:h l3BD
<PB2S Management representations .E#<fz 与管理层的交涉沟通 6 1L7
-~ (GnVwJ<v9V Audit finalization and the final review: unadjusted differences ckAsGF_B~! 审核定稿和最后审查:未经调整的差异 4uX,uEa [4ee <J 9ptZVv=O 6. Reporting 8i["
.9}G\ 报告 6hLNJ 学会计论坛bbs.xuekuaiji.com j=FMYd8$y Appendix D9,e3.?p 附录 K q/~T7Ru Audit procedure _IC,9bbg 审计程序 ot]>}[