1. Assurance engagements and external audit
保证约定和外部审计 XEe$Wh
a9N$I@bi] Materiality, true and fair presentation, reasonable assurance [fZhfZ)< 物质性,真实公平的描述,合理的保证 ]]^r)&pox $No^\.mV Appointment, removal and resignation of auditors mTU[khEmL= 审计人员的的任命、免职和辞职 {\u6Cj x Is[n
7Q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /)*si 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f!K{f[aDa ym;I(TC+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior U)6Ew4uRxV 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 %$6?em_ | <bZ*7G Engagement letter Q>g-xe 1 约定书(委托书) U9Gg#M4tY &ev#C%Nu 2. Planning and risk assessment k!0vpps 规划和风险评估 @>q4hYF G{u(pC^ General principles +#Ga}eCM 一般原则 ZYLPk<< o\N^Uu Plan and perform audits with an attitude of professional skepticism iit 5IV 持专业的怀疑态度计划和执行审计工作 XYze*8xUb J 7HOSFwXn Audit risks = inherent risk ×control risk ×detection risk '>
:%n 审计风险=内在风险×控制风险×检查风险 sp7#e%R\ Q6$^lRNOpk Risk-based approach #Fckev4 基于风险的办法 =6d'/D#J ,?c=v`e Understanding the entity and knowledge of the business ow4|GLU^; 了解商业的实质和知识 lFV\Go l<UA0*t Assessing the risks of material misstatement and fraud 'NN3XyD 评估材料错报和舞弊的风险 p>1Klh:8.' ^0(`:* Materiality (level), tolerable error ?8ady%
.ls 重要性(级别),可容忍误差 1Gw_S?$7 IXU~&5&J Analytical procedures Eyh(257 分析程序 FPkig`(3 :Tdl84 Planning an audit p]Q(Z 规划审计工作 F$HL\y *fp4u_:` Audit documentation: working papers 3A'9=h,lVK 审计文件:工作底稿 6.M!WK{+ \79aG3MyK The work of others , L5.KwB 其他机构的文件 <ahcE1h LDbo=w Rely on the work of experts k8w:8*y'. 依靠专家的工作 "9OOyeKu% q]DE
\*@ Rely on the work of internal audit 2$O6%0 依靠内部审计工作 c HUj6'neO l TJM}K 3. Internal control lTZcbaO?] 内部控制 ~-
BIUZ; P`y 0FKS The evaluation of internal control systems fvM|Jb 对内部控制系统的评估 3gz4c1 s^: 6D29s]h2 Tests of control EoOw
u-{ 控制测试 @\Yu?_a ,,~|o3cfq Substantive procedures (time, nature, extent) +.|8W !h`1 实质性程序(时间,性质,程度) X`0`A2
n {3G2-$yb Transaction cycles: revenue, purchases, inventory, etc. Wa'm]J 交易周期:收入,采购,库存等。
p 4Y2AQ9 N Bpf |\/V1 4.Audit evidence w6.J&O 审计证据 R|K#nh F2CoXe7 Obtain sufficient, appropriate audit evidence !;.
nL-NQ 获取足够、适当的审计证据 gg QI ?q hme Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations (\ Gs7 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 8EAkM*D w r8vF I6J The audit of specific items /Avl&Rd 审计的具体项目 YojYb]y+j Ks.kn7<l Receivables: confirmation vY(xH>Fd 应收帐款:确认 Y?V>%eBu
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Inventory: counting, cut-off, confirmation of inventory held by third parties e]u3[ao 存货:数量,减值,第三方持有存货的确认 Hh0a\%! Oxr?y8C~ Payables: supplier statement reconciliation, confirmation I~NQt^sg 应付帐款:供应商的申明一致,确认 dS"
%( ?o ,XmyC7y< Bank and cash: bank confirmation
2Ls 银行存款和现金:银行的确认 roE*8:Y ompkDl\E Auditing sampling [9xUMX^} 审计抽样 Qh@A7N/L a%)-iL
X8& 5.Review
y1+~IjY 复核 tJ@5E^'4 K;#9:
Z^+ Subsequent events Zv)x-48 随后发生的事件 f
iu?mb=* mqb6 MnK - V-%Am H| 1O>p& j?'It`s Going concern ^PI8Bvs>j 持续关注 l]v>PIh~N '}$$o1R Management representations (
mKuFz7 与管理层的交涉沟通 s7}46\/U i& ybvTl Audit finalization and the final review: unadjusted differences [_?dp aTt 审核定稿和最后审查:未经调整的差异 -% Z?rn2 2q,> *B? FZ^j|2.L* 6. Reporting T?'Vb 报告 and)>$)| 学会计论坛bbs.xuekuaiji.com ]M5w!O! Appendix Wa+q[E 附录 01" b9`jU Audit procedure &?gvW//L2 审计程序 1C'_I