1. Assurance engagements and external audit
保证约定和外部审计 kIlc$:K^ oXef<- : Materiality, true and fair presentation, reasonable assurance ,u1Yn} 物质性,真实公平的描述,合理的保证 /Jjub3>Q +EZ Lic Appointment, removal and resignation of auditors F?wfh7q 审计人员的的任命、免职和辞职 em+dQ15 s^{hdCCl67 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2L<iIBSJwm 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 I$
Bu6x! G>/Gw90E Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0GtL6M@pP 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 %8_bh8g- c&{1Z&Y Engagement letter _R,VNk 约定书(委托书) rfgkw K/,y"DUN& 2. Planning and risk assessment 7S_rN!E1i* 规划和风险评估 \pXs&}%1,F mUmU_L u8 General principles D`?=]Ysz( 一般原则 R aVOZ=^- "B~c/%#PH Plan and perform audits with an attitude of professional skepticism ET_a>]<mv 持专业的怀疑态度计划和执行审计工作 lTe7n'y^^ }9k/Y/. Audit risks = inherent risk ×control risk ×detection risk b'!t\m 审计风险=内在风险×控制风险×检查风险 eF[CiO8F2 Aj854 L(! Risk-based approach UE-< 基于风险的办法 NtuO&{}i -|ho
8alF Understanding the entity and knowledge of the business jT~PwDSFt3 了解商业的实质和知识 M.|cl# u3"0K['3 Assessing the risks of material misstatement and fraud 1G0U}-6RH 评估材料错报和舞弊的风险 0pO{ {F 3@qy}Nm Materiality (level), tolerable error 0zQ^ 6@ 重要性(级别),可容忍误差 LH=gNFgzt q&/<~RC* Analytical procedures *>lh2sslL 分析程序 xJphG RZ(*%b<C Planning an audit ?ztI8I/ 规划审计工作 :bh#,]' V`/E$a1& Audit documentation: working papers WrA!'I 审计文件:工作底稿 }?KvT$s E[:eMJR The work of others 9g7d:zG 其他机构的文件
9j0Hvo% T .!fhy[%o:D Rely on the work of experts skd3E4 依靠专家的工作 Q]JWWKt6rV DzfgPY_Py Rely on the work of internal audit pyvH [ 依靠内部审计工作 q*L>MV /5Od:n 3. Internal control I~^t\iujs 内部控制 B]K
R * bW]7$?acv The evaluation of internal control systems ~[_u@8l!mN 对内部控制系统的评估 a
ns(^Up$ InO;DA\ Tests of control [>2iz 控制测试 R[C+?qux k? <.yr1 Substantive procedures (time, nature, extent) jR1o<]? 实质性程序(时间,性质,程度) q 9e(YX> )8cb @N Transaction cycles: revenue, purchases, inventory, etc. 86*9GS?U( 交易周期:收入,采购,库存等。 jmp0 %:+L B(pxyv)
#r=Jc8J_ 4.Audit evidence TANv)&,|9 审计证据 Fy;
sVB ]u]BxMs Obtain sufficient, appropriate audit evidence `D%U5Jb 获取足够、适当的审计证据 ?*)Q[P5 {Jna'
eS Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations = 9Ow!(!@ 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 /5!0wxN ?*zDsQ The audit of specific items uPT2ga ] 审计的具体项目 z#[PTqD-_ Silh[8 Receivables: confirmation AV>_bw. 应收帐款:确认 ]<3n;*8k? {\WRW}iO Inventory: counting, cut-off, confirmation of inventory held by third parties )>=!</@ 存货:数量,减值,第三方持有存货的确认 %(uYYr
6 9-W3}4'e Payables: supplier statement reconciliation, confirmation 'mELW)S 应付帐款:供应商的申明一致,确认 pjN4)y>0 >\7Mf@c Bank and cash: bank confirmation 22T\-g{ 银行存款和现金:银行的确认 _qxBjB4t"a hCOCX
_ Auditing sampling 33=lR-N# 审计抽样 Cqs+ o^q nO+-o;DbC 5.Review
;!+-fn4C 复核 H|
IG"JB :R{pV7<O Subsequent events VnYcqeCm 随后发生的事件 Ud_7>P$a YMU2^,3 2Ij,OIcdBE h6Q~Di
'8yC wk Going concern >T#" Im- 持续关注 Y#5v5
]#\De73K Management representations Ei7Oi!1 与管理层的交涉沟通 &z]x\4#, z:ZXdB)L) Audit finalization and the final review: unadjusted differences 4;bc!>
sfC 审核定稿和最后审查:未经调整的差异 n *EGOS i'QR-B&Z 3&!v"ms 6. Reporting Y3\EX 报告 6U0BP 学会计论坛bbs.xuekuaiji.com *EwDwS$$ Appendix <t&Qa~mA 附录 b['v0x Audit procedure I&6M{,rnM 审计程序 !,^y!+,Qy