1. Assurance engagements and external audit
保证约定和外部审计 o@. !Z8 '! (`? Materiality, true and fair presentation, reasonable assurance 1~Nz6 物质性,真实公平的描述,合理的保证 "Q1hP9xV Kl? 1)u3^4 Appointment, removal and resignation of auditors l<0V0R( 审计人员的的任命、免职和辞职 }g?]B +0 5S LF1u; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 9[Mu 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 h 8s*FI \m&:J>^ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior K-ebAaiC 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 yFG&Ir wal }[F# Engagement letter \X!!(Z;6A 约定书(委托书) 5 *_#" X}$S|1CjO 2. Planning and risk assessment =#fqFL, 规划和风险评估 P}gh-5x 3$Je,|bs General principles lV8Mr6m 一般原则 dIm m}, !?{5ET,gtN Plan and perform audits with an attitude of professional skepticism x>cu<,e$d\ 持专业的怀疑态度计划和执行审计工作 sC>8[Jatd C$8=HM3 Audit risks = inherent risk ×control risk ×detection risk Yh=Zn[U 审计风险=内在风险×控制风险×检查风险 v&Kw
3!X#E aC*J=_9o# Risk-based approach tBrVg<]t 基于风险的办法 Eq
t61O$x 5zU$_ M Understanding the entity and knowledge of the business Mtu8zm 了解商业的实质和知识 H,'c& R##O9BSI8Z Assessing the risks of material misstatement and fraud RW5T} 评估材料错报和舞弊的风险 mYCGGwD ~0L>l J Materiality (level), tolerable error rAWBuEU;! 重要性(级别),可容忍误差 eX\t]{\oC YpJzRm{Ra Analytical procedures [eImP
V] 分析程序 zC7;Zj*k
Lxl?6wZ Planning an audit HO"(eDW6z 规划审计工作
Nbr{)h 3hk
A`YSYt Audit documentation: working papers "='|c-x 审计文件:工作底稿 !T}`h' ws=y*7$y The work of others ctf'/IZ5 其他机构的文件 >a,w8 ^7 '2NeuK -KD Rely on the work of experts Js'|N%pi 依靠专家的工作 :H~r
_>E 6(.
&y; Rely on the work of internal audit 61wiXX"N 依靠内部审计工作 {+!_; zzZ "QMHY\C 3. Internal control LTxOq|/Cq 内部控制 7{6wNc `| fF)kI The evaluation of internal control systems 4WLB,<b} 对内部控制系统的评估 =uHTpHR Mf?4 `LM
Tests of control Q,>AT$| 控制测试 Q,scjt[ U9Sp$$L Substantive procedures (time, nature, extent) bp }~{]:b 实质性程序(时间,性质,程度) nv|&|6?`oK 74Lq!e3hMF Transaction cycles: revenue, purchases, inventory, etc. 56fcifXz@ 交易周期:收入,采购,库存等。 , =#'?>Kq ;lGjj9we> wDn5|F}i& 4.Audit evidence /gxwp:&lY 审计证据 h>4\I;Ij rKO[;]_* Obtain sufficient, appropriate audit evidence ss*dM.b 获取足够、适当的审计证据 oC[$PPqX# 4]Krx
m`8 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations %.]qkGZe# 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 905
/4z' Rt+s\
MC^r The audit of specific items -q[?,h 审计的具体项目 %GJ,&b| J5429Soo Receivables: confirmation ^27r-0|l^ 应收帐款:确认 }z}oVc (%tKGeb Inventory: counting, cut-off, confirmation of inventory held by third parties F;kNc:X`) 存货:数量,减值,第三方持有存货的确认 Y}PI{PN YqYCW}$ Payables: supplier statement reconciliation, confirmation `U)~fu/\2M 应付帐款:供应商的申明一致,确认 -|g~--@Q `w2h
JP Bank and cash: bank confirmation -FwOX~s/' 银行存款和现金:银行的确认 a(F%M NT:p6(s^ Auditing sampling XJGOX
n$/ 审计抽样 O.}{s; ~h -0rE 5.Review
|[8&5[); 复核 *U8Pjb1 Po% V%~ Subsequent events -Zkl\A$> 随后发生的事件 p"
w"/[8 i&RPYbT{ Tw
=Jc 's 3s" Rv@ 5Osx__6 $t Going concern =j6f/8 持续关注 (z\@T`6` bP(xMw<'j Management representations 8e x{N3 与管理层的交涉沟通 XB
zcbS+ 3V2"1Ic Audit finalization and the final review: unadjusted differences u`3J2,. 审核定稿和最后审查:未经调整的差异 e+j7dmGa Bi9 S1p k68\ _ NUL 6. Reporting J;HkR9<C 报告 >2TDYB|; 学会计论坛bbs.xuekuaiji.com
2/3,%5j_ Appendix ng"R[/)In 附录 :>] =YE Audit procedure GG-7YJ 审计程序 *Mgl X<