1. Assurance engagements and external audit
保证约定和外部审计 E%B Gf}h ,2bAKa Materiality, true and fair presentation, reasonable assurance I!D*( > 物质性,真实公平的描述,合理的保证 n#cN[C9 :5J6r
j;_ Appointment, removal and resignation of auditors V}-o):dI| 审计人员的的任命、免职和辞职 $t}1|q| Ghc0{M< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 3)SZVME1Z 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 zmRK%a( "|SE#k Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T@.D5[q0: 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 eUlb6{!y? Jx w<* Engagement letter p04+"
约定书(委托书) *rT(dp!Y BH a>2N 2. Planning and risk assessment yw!`1#3. 规划和风险评估 LP /4e` !*6z=:J General principles pSFWNWQ'B 一般原则 9YhsJ~"Q _9r{W65s Plan and perform audits with an attitude of professional skepticism ze N!*VG 持专业的怀疑态度计划和执行审计工作 /|AuI qW G|_aU8b|t Audit risks = inherent risk ×control risk ×detection risk iZk``5tPE 审计风险=内在风险×控制风险×检查风险 \'*`te:{
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Rhm Risk-based approach |"v{RC0 基于风险的办法 ':4pH#E |pSoBA9U Understanding the entity and knowledge of the business 2"mj=}y6 了解商业的实质和知识 !3# }ZC2 BwD1}1jp Assessing the risks of material misstatement and fraud ^MV%\0o 评估材料错报和舞弊的风险 1H7Q[ 2E m28w4
Materiality (level), tolerable error [)n}!5fE 重要性(级别),可容忍误差 >/bK?yT< \}NWR{= Analytical procedures 38i,\@p`9$ 分析程序
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[_9\ Planning an audit "\?G 规划审计工作 *wcoDQ b; ~W{h-z%q Audit documentation: working papers vyGLn 审计文件:工作底稿 Cq;d2u0)o$ Z]\^.x9S The work of others E,yK` mPp^ 其他机构的文件 X(28xbd| Q}]kw}b Rely on the work of experts 'fFdqsXr 依靠专家的工作 |/s2AzDD RGI6W{\ Rely on the work of internal audit ' PYqp&gJ 依靠内部审计工作 N\p]+[6 KdsvZim0> 3. Internal control 5>Yd\(`K 内部控制 SJ^?D8 ?I#hrv@ The evaluation of internal control systems 1
R9?[RE 对内部控制系统的评估 X.9MOdG70 '$-,;vnP0 Tests of control }/3pC a 控制测试 )^f
Q@C8 N==_'`O1Q0 Substantive procedures (time, nature, extent) G$uOk?R#5c 实质性程序(时间,性质,程度) )0
MshgM TFDCo_>o Transaction cycles: revenue, purchases, inventory, etc. G<6grd5PP 交易周期:收入,采购,库存等。 >ImM~SR) +J8/,d q*TKs#3 4.Audit evidence G11.6]?Gg 审计证据 <>Ddxmw N@a'd0oTd Obtain sufficient, appropriate audit evidence JM lhBh 获取足够、适当的审计证据 HTyF<K .ASwX Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations i/~QJ1C 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 HKN"$(Q :P~&
b P The audit of specific items [Fj+p4*N 审计的具体项目 f<altz_\q nYt\e]3 Receivables: confirmation ^|i\d\ 应收帐款:确认 mX.3R+t TM}'XZ& Inventory: counting, cut-off, confirmation of inventory held by third parties 5=h'!|iY 存货:数量,减值,第三方持有存货的确认
q,JA~GG W)msaq, Payables: supplier statement reconciliation, confirmation aX'g9E 应付帐款:供应商的申明一致,确认 b\j&!_
2*wO5v Bank and cash: bank confirmation VSpt&19 银行存款和现金:银行的确认 3]OP9!\6 `pd Auditing sampling 39aCwhh7v 审计抽样 SA+%c)j29 yki51rOI* 5.Review
p6y0W`U 复核 ])j|<
W/ ^ lc}FN Subsequent events v&b.Q:h*' 随后发生的事件 jvc?hUcLKT 0ij~e< P[GX}~_k 0Q-
Mxcj 26#Jhb E+ Going concern nB@iQxcz 持续关注 H@2"ove-uC H;*a:tbxO+ Management representations syW9Hlm 与管理层的交涉沟通 ^A"lkV7 hp]ng!I{\u Audit finalization and the final review: unadjusted differences { .3
审核定稿和最后审查:未经调整的差异 FO(0D?PCR 1'v !9 %]
[$y7 6. Reporting $,e?X}4 报告 ')u5 l 学会计论坛bbs.xuekuaiji.com ]O7.ss/2 Appendix ;?L!1wklA 附录 }L$Xb2^l Audit procedure W93JY0Ls9| 审计程序 q
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