1. Assurance engagements and external audit
保证约定和外部审计 *+v*VH /? %V%
n Materiality, true and fair presentation, reasonable assurance @ ]u@e4T 物质性,真实公平的描述,合理的保证 6B]=\H P!-RZEt$
Appointment, removal and resignation of auditors RUY7
Y? 审计人员的的任命、免职和辞职 SM~ ~: RKLE@h7[? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -1Tr!I:1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3cHYe =!
-} q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #ss/mvc3 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 gWgp:;Me aEdA'> Engagement letter +-tFg XG 约定书(委托书) b |:Y3_> (uX?XX^ 2. Planning and risk assessment xVB
rwkk( 规划和风险评估 NU=2*gM !aSj1
2J General principles ZtZ3I?%U3 一般原则 `M~R4
lr g$]WKy(D Plan and perform audits with an attitude of professional skepticism LqYyIbsvf 持专业的怀疑态度计划和执行审计工作 gaN/
kp KBM*7raA Audit risks = inherent risk ×control risk ×detection risk }$i"t8"s 审计风险=内在风险×控制风险×检查风险 \me5"ZU ]
Y?Y$> Risk-based approach ~!ooIwNNz 基于风险的办法 YE@yts ^EiU> Understanding the entity and knowledge of the business uZ8-? 了解商业的实质和知识 gcn
X^[`S .@): Uh Assessing the risks of material misstatement and fraud Hc\C0V< 评估材料错报和舞弊的风险 #b/L~Bw[ X$KTsG* Materiality (level), tolerable error L\UPM+tE 重要性(级别),可容忍误差 ~AjPa}@ f Ck#e54gJX Analytical procedures wU|@fm" 分析程序 Xfg3q.q 56JQ h Planning an audit c5%}*
"z 规划审计工作 #OPEYJ;*9d d<d3j9u(# Audit documentation: working papers lrZ]c:%k 审计文件:工作底稿 XB7*S*"! @<eKk.Y?+ The work of others uD@ZM 其他机构的文件 4Q0ZY(2 EO -$"$r ~ad Rely on the work of experts FzEs1hpl 依靠专家的工作 A:Wr5`FJ :!MEBqcU Rely on the work of internal audit Btxtu"]nJo 依靠内部审计工作 Tr_gc~ 8\68NG6o 3. Internal control m"rht:v5 内部控制 tx7 zG., M?YNK] The evaluation of internal control systems O)`L(
x 对内部控制系统的评估 "LTw;& y ef^GJTv&k Tests of control nQQHm6N 控制测试 ( mp FBwG3x Substantive procedures (time, nature, extent) fD@d.8nXd 实质性程序(时间,性质,程度)
h&K$(}X B!pz0K*uG Transaction cycles: revenue, purchases, inventory, etc. C W#:' 交易周期:收入,采购,库存等。 @]q^OMLY kf>3T@ "LlQl3"= 4.Audit evidence WYb}SI(E 审计证据 _^Q!cB'~/` 7zCJ3p Obtain sufficient, appropriate audit evidence ^85Eveu 获取足够、适当的审计证据 Hmr f\(x n4!RGq.} Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations FbroI>" e 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 \{`^Q+< tkZUjQIX The audit of specific items 5@
+?{Cl 审计的具体项目 - (WH+ UB5H8&Rf! Receivables: confirmation !*Is0`` 应收帐款:确认 Bk\Y v0 i[9yu- Inventory: counting, cut-off, confirmation of inventory held by third parties r<fcZ)jt| 存货:数量,减值,第三方持有存货的确认 /V 09Na,N >BO$tbU5b
Payables: supplier statement reconciliation, confirmation rlR!Tc> 应付帐款:供应商的申明一致,确认 *VhEl7 jz_Y|"{`v Bank and cash: bank confirmation xjr4')h 银行存款和现金:银行的确认 "x9yb0 j~>{P=_} Auditing sampling s
s%
, 审计抽样 V3ht:>c9qs z(A[xN@/W< 5.Review
[-*&ZYp 复核 2|^@=.4\ ^O*-|ecA
Subsequent events T+nID@"36 随后发生的事件 I3.. Yk%7 iV/I909*''
P9yMf~ 0#OyT'~V% r|UJJ9i Going concern %4m Nk}tyH 持续关注 g_cED15 Zpg;hj5_ Management representations " Bx@( 与管理层的交涉沟通 fY9+m}$S$ )9"^ D Audit finalization and the final review: unadjusted differences YA$YT8iMe 审核定稿和最后审查:未经调整的差异 Is4,QnY_[ Cg]|x+ +Mq\3 6. Reporting x 4_MbUe 报告 J-tqEK* 学会计论坛bbs.xuekuaiji.com 8^}/T#l Appendix k!x|oC0 附录 %CHw+wT& Audit procedure n5kGHL2 审计程序 |gI>Sp%Fu