1. Assurance engagements and external audit
保证约定和外部审计 Cnd*%C PZ brb8C%j}9 Materiality, true and fair presentation, reasonable assurance QUaz;kNC7 物质性,真实公平的描述,合理的保证 DdJxb{y7 KunK.m Appointment, removal and resignation of auditors *;7& 审计人员的的任命、免职和辞职 ]cc4+}L~ uTpKT7t Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?Mp~^sgp' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y:^~KS=Uz ;wbQTp2 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior UIv TC
S 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 $hPAp} { Y|h;@j$ Engagement letter k)'hNk"x 约定书(委托书) 7,!Mmu '/\@Mc4T 2. Planning and risk assessment o$\{&:y 规划和风险评估 +o?.<[>!GR 'AF2:T\ General principles D=mU!rjr1 一般原则 6]\F_Z41 mbsdiab#N Plan and perform audits with an attitude of professional skepticism ,yWTkql 持专业的怀疑态度计划和执行审计工作 ZF51|b
\u2K?wC Audit risks = inherent risk ×control risk ×detection risk wHBkaPO! 审计风险=内在风险×控制风险×检查风险 E(4ti]'4 Fh?;,Z Risk-based approach @@*-> 基于风险的办法 %+w>`k3(N }yLdU|'W Understanding the entity and knowledge of the business (i|`PA 了解商业的实质和知识 n8w|8[uV^ bS
&'oWy*B Assessing the risks of material misstatement and fraud (gNI6;P;} 评估材料错报和舞弊的风险 3rZFN
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s+[_5n~ Materiality (level), tolerable error u%V=Ze 重要性(级别),可容忍误差 8!TbJVR )"WImf:*
Analytical procedures (u]ft]z,-B 分析程序 L:`|lc=^ 2
L%d,Ta> Planning an audit `-\4Dx1!q 规划审计工作 >RHK6c B+jT|Y' Audit documentation: working papers FMwT4]y 审计文件:工作底稿 T?) U| UIL5K
The work of others !__f 其他机构的文件 !.+iA=K{ |}es+<P Rely on the work of experts ve1jLjsB 依靠专家的工作 +=$\7z> s Y5-X)f Rely on the work of internal audit nv{ou[vQ 依靠内部审计工作 ,ZD!Qb |E53
[:p 3. Internal control K
*{C:Y 内部控制 z Rz#0 /_*: The evaluation of internal control systems HNY{%D 对内部控制系统的评估 [_|iW%<` {AO3o<-h Tests of control '&?47+W 控制测试 >%qGK-_ %p/Qz|W Substantive procedures (time, nature, extent) ~NpnRIt 实质性程序(时间,性质,程度) S? r:=GS ?b#/*T}ac Transaction cycles: revenue, purchases, inventory, etc. pP{b!1 交易周期:收入,采购,库存等。 2a5yJeaIv* csRba;Z[ $
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wBv3S 4.Audit evidence uji])e MN~ 审计证据 i/C#fIB2 xO/44D Obtain sufficient, appropriate audit evidence /p<mD-:.M 获取足够、适当的审计证据 i2N*3X~ OMJr.u Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations r;O{et't7y 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 R
j(="+SPj /P^@dL The audit of specific items </bWFW~x 审计的具体项目 twf;{lZ( hYi-F.Qtq Receivables: confirmation 6jCg7Su] 应收帐款:确认 E IEwrC t^8#
~o!% Inventory: counting, cut-off, confirmation of inventory held by third parties 3`^]#Dh 存货:数量,减值,第三方持有存货的确认 g\rujxHlH A"vI6ud> Payables: supplier statement reconciliation, confirmation (niZN_qv 应付帐款:供应商的申明一致,确认 tDy1Gh/c m$QFtrvy Bank and cash: bank confirmation 4z#CkT 银行存款和现金:银行的确认 ],H%u2GE_ at7/KuY!~ Auditing sampling 1?7QS\`)fB 审计抽样 `'0opoQRe q/Q^\HTk 5.Review
u>k;PUH4 复核 %m+Z rH( S_ nTp)
Subsequent events uB
l&|yvxB 随后发生的事件 (ter+rTv o|^0DYb 86R}G/>>e ;1(OC-2>d fQOaTsyA Going concern [C771~BL> 持续关注 y,Dfqt ?x
N8HG4 Management representations r)+dK}xl 与管理层的交涉沟通 H#w?$?nIWu Kz$Ijj Audit finalization and the final review: unadjusted differences [jAhw> 审核定稿和最后审查:未经调整的差异 |7|mnOBdDf ?ZTB u[ <=A&y5o 6. Reporting _NA]=
#J 报告 ,wRrx& 学会计论坛bbs.xuekuaiji.com jVfC 4M7 , Appendix .rxc"fR4_ 附录 Sn0?_vH4 Audit procedure I]I5!\\ &[ 审计程序 b#82G`6r