1. Assurance engagements and external audit
保证约定和外部审计 |ITh2m O,Ej m<nt Materiality, true and fair presentation, reasonable assurance oVQbc\P3 物质性,真实公平的描述,合理的保证 u;9a/RI rGlnu.mK^ Appointment, removal and resignation of auditors }=
p+X:k= 审计人员的的任命、免职和辞职 'fPDODE 1#KBf[0 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
\Vx_$E 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Hm'aD2k v}TFM Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior AP+%T
职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 sBa&]9>m {a0yHy$H Engagement letter SBg|V 约定书(委托书) HcM/ RT<HiVr` 2. Planning and risk assessment 0i(c XB 规划和风险评估 [ d`m)MW- {uurLEe? General principles q!{>Nlk 一般原则 "KgNMNep v8K`cijSS Plan and perform audits with an attitude of professional skepticism vZ1?4hG 持专业的怀疑态度计划和执行审计工作 0UhJ
I ` <u2 N Audit risks = inherent risk ×control risk ×detection risk %Ix2NdC 审计风险=内在风险×控制风险×检查风险 bnZ H \. a 7F4h Risk-based approach r@EHn[w 基于风险的办法 dF><XZph 6+4SMf3 Understanding the entity and knowledge of the business gxmY^"Jy 了解商业的实质和知识 /[A#iTe 54#P Assessing the risks of material misstatement and fraud C
{~O!^2G 评估材料错报和舞弊的风险 mrBK{@n ;;+
h4O ) Materiality (level), tolerable error NAOCQDk{
重要性(级别),可容忍误差 [qU`}S2 :LCyxLI Analytical procedures PMT}fg 分析程序 {E0\mZ2 T+oOlug Planning an audit S6Y:Z0 规划审计工作 2I283%xr CSY-{ Audit documentation: working papers e.fxB 审计文件:工作底稿 MT6"b dZX;k0 The work of others )iid9K<HB 其他机构的文件 yMt:L)+ i,t!17M: Rely on the work of experts ^SK!?M 依靠专家的工作 j
Vh:Bw "]|7%] Rely on the work of internal audit SgssNv 依靠内部审计工作 ^7yaMB! Bo\~PV
[ 3. Internal control ;*0nPhBw0> 内部控制 eAStpG"* Qq'e#nI@ The evaluation of internal control systems 1OV] W
f 对内部控制系统的评估 iCCe8nK WNt':w^_
Tests of control ?Qx4Z3n 控制测试 56Z L4Kg%icz l Substantive procedures (time, nature, extent) +d7Arg!m 实质性程序(时间,性质,程度) y06xl:iQwF 5A<}*T
Transaction cycles: revenue, purchases, inventory, etc. xGFbh4H=8p 交易周期:收入,采购,库存等。 hy>0'$mU {+GR/l\!# +o):grWvQ 4.Audit evidence I9m9`4BK 审计证据 [$td:N
* mn\A)RQ Obtain sufficient, appropriate audit evidence
:@a0h 获取足够、适当的审计证据 sVGQ
SJJ5 sPVE_n Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?1zGs2Qs 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 pe<T"[X __zHe-.m The audit of specific items 9Ofls9]U 审计的具体项目 8I Ip,#%v n`@dk_%yI Receivables: confirmation |5ge4,
}0 应收帐款:确认 f:y1eLl3 Sk)lT^by Inventory: counting, cut-off, confirmation of inventory held by third parties L62%s[ 存货:数量,减值,第三方持有存货的确认 aGfp"NtL W\j)Vg__e Payables: supplier statement reconciliation, confirmation 8vtembna4 应付帐款:供应商的申明一致,确认 nA{yH}D4 ALcPbr Bank and cash: bank confirmation 0S9~db 银行存款和现金:银行的确认 k2tSgJW \WbQS#Z9 Auditing sampling z&Aya*0v` 审计抽样 [S8*b^t4 S4?WR+:h 5.Review
FD&^nJ_{ 复核 qVI0?B
x >]&Ow9- Subsequent events bC~I}^i\ 随后发生的事件 ||.Hv[
]V* 4=EA3`l 0w0{@\9 (9kR'kr HTz`$9 Going concern 0
x' d^ 持续关注 rZcSG(d`53 bar=^V) Management representations )B)f`(SA"< 与管理层的交涉沟通 O|)b$H_ RgL>0s Audit finalization and the final review: unadjusted differences /nu z_y\J 审核定稿和最后审查:未经调整的差异 6y1\ar(A gujP{Z .G
vk5Wn 6. Reporting eV/oY1B]< 报告 2ZEGE+0 学会计论坛bbs.xuekuaiji.com m(}}%VeR"z Appendix S D{ )Sq 附录 h_+ Audit procedure nxx/26{
审计程序 EU>`
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