1. Assurance engagements and external audit
保证约定和外部审计 /E*P0y~KTW s^AYPmR6 Materiality, true and fair presentation, reasonable assurance fpzTv3D=I 物质性,真实公平的描述,合理的保证 s_]rje8` @P8q=
j}l9 Appointment, removal and resignation of auditors zgO?%O 审计人员的的任命、免职和辞职 V9MA)If> ve>8vw2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion jHFdDw|N` 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1mB6rp `aC#s3[ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^EB}e15" 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 xX&*&RPZ .Wr7?'D1M Engagement letter :]]amziP& 约定书(委托书) C|>#|5XaF h+vKai 2. Planning and risk assessment FNZn
z7 规划和风险评估 wp@c;gK7 KsHMAp3 General principles } wiq?dr 一般原则 M+ H$Jjcs DO0["O74 Plan and perform audits with an attitude of professional skepticism 8`im4.~#% 持专业的怀疑态度计划和执行审计工作 r[hfN2,# &)wQ|{P~k Audit risks = inherent risk ×control risk ×detection risk M#:Mwa$ 审计风险=内在风险×控制风险×检查风险 q
k !Q2W SQEXC*08 Risk-based approach l
lQ<x 基于风险的办法 a
ZfX | }g`A*y;t Understanding the entity and knowledge of the business =EIsqk^* 了解商业的实质和知识 h5Z%|J>;0 / ]I] Assessing the risks of material misstatement and fraud DB?[h<^m 评估材料错报和舞弊的风险 ((H}d?^AJ ]A_)&`"Cb Materiality (level), tolerable error 643 O(0a 重要性(级别),可容忍误差 (+9@j( f}@]dF r Analytical procedures 2Qn%p[#n 分析程序 7=JiL= yvVs9"|0 Planning an audit T,;6q
!s= 规划审计工作 M T{^=F ] hLBX,r)u Audit documentation: working papers 2#sE\D 审计文件:工作底稿 T6{IuQjXs or(Z-8a_ The work of others 'a4xi0**I 其他机构的文件 }B"kJNxV _7 n+j Rely on the work of experts YRB,jwne 依靠专家的工作 z<)?8tAgq 5<&<61[A Rely on the work of internal audit l'$AmuGj 依靠内部审计工作 >YLwWU<X 1z*] MYU 3. Internal control cz.-cuD[iD 内部控制 ]x
~H"<V zaX30e:R The evaluation of internal control systems =7Nm=5@ 对内部控制系统的评估 \<V{6#Q= YsLEbue Tests of control &x\u.wIa 控制测试 *-gS u uGgR@+7?Z Substantive procedures (time, nature, extent)
_ 57m] ;& 实质性程序(时间,性质,程度) <Y9ps`{}: '|Cs
!Zl Transaction cycles: revenue, purchases, inventory, etc. 5.idC-\ 交易周期:收入,采购,库存等。 taI]) tZ4W]od Kh3*\x T 4.Audit evidence \O@,v0?R 审计证据 /J1O
{L LkNC8V Obtain sufficient, appropriate audit evidence ck-wMd 获取足够、适当的审计证据
}9{6{TD kE/>Ys@w Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations m
&s0Ub 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ,HR~oT^ |VTm5.23 The audit of specific items G{YLyl/9 审计的具体项目 ~M+|g4W% 389T6sP] Receivables: confirmation X8F _Mb* 应收帐款:确认 vlx
wt~ 6i, d| Inventory: counting, cut-off, confirmation of inventory held by third parties 7w YSP&$ 存货:数量,减值,第三方持有存货的确认 ^uC1\!Q1 hG; NJx-=R Payables: supplier statement reconciliation, confirmation "wA3l%d[Y 应付帐款:供应商的申明一致,确认 c.,eIiL _qM'm^z5 Bank and cash: bank confirmation
;OE{& 银行存款和现金:银行的确认 `dMl5b $0NWX Auditing sampling J3g>#N]='( 审计抽样 7[^:[OEE 7DXT1+t 5.Review
hP,SvN#!2 复核 DBbm
M*r "\]kK@, Subsequent events K4snpuhC 随后发生的事件 Ond"Eq=r { SJ=|L6 v`bX#\It >J
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C Going concern G{$9e}# 持续关注 _hK7hvM> '&'?
S Management representations a| 与管理层的交涉沟通 ,
H[-.}OO 6t<~. 2' Audit finalization and the final review: unadjusted differences u7<B*d: 审核定稿和最后审查:未经调整的差异 @| qnD 1DN, I?Hj,lN
6. Reporting .9S 报告 }Sqey:9jH 学会计论坛bbs.xuekuaiji.com !634 8nU: Appendix #c./<<P5} 附录 r"zW=9 O= Audit procedure SG$/v 审计程序 wwmMpK}f