1. Assurance engagements and external audit
保证约定和外部审计 60X B #H7(d T Materiality, true and fair presentation, reasonable assurance I>9rfmmTI 物质性,真实公平的描述,合理的保证 zg8m(=k' M}38uxP Appointment, removal and resignation of auditors xo^_;(; 审计人员的的任命、免职和辞职 [gQ~B1O
n-H0cm Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion E.6^~'/ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 tb0s+rb cC4*4bMm Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Q?[k>fu0 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 KwpNS(]I FUq@
dUv Engagement letter BT`/OD@ 约定书(委托书) I&>R]DV 1iF
|t5>e 2. Planning and risk assessment E37`g}ZS 规划和风险评估 VZ_4B *D 2"V?+Hhz General principles yDy3;*lE 一般原则 +=O8t0y
n mE^6Zu Plan and perform audits with an attitude of professional skepticism AQ+w%>G6 持专业的怀疑态度计划和执行审计工作 go{'mX) }u p1X
lni%= Audit risks = inherent risk ×control risk ×detection risk kFuaLEJi 审计风险=内在风险×控制风险×检查风险 }\
l5|Ft[! IybMO5Mwn Risk-based approach fa<83<.D 基于风险的办法 A!iV iX &y 3~Ipcr
B Understanding the entity and knowledge of the business b?HW6Kfc 了解商业的实质和知识 o
@*3<_e |q5\1}@: Assessing the risks of material misstatement and fraud '1.T-.4>& 评估材料错报和舞弊的风险 7NJ1cQ-}t ;[dcbyu@ Materiality (level), tolerable error 4P2)fLmc 重要性(级别),可容忍误差 ~>#=$#V |y;+xEl6 Analytical procedures {I(Euk>lR 分析程序 6S`eN\s :/Sx\Nz78 Planning an audit N],
A&}30 规划审计工作 %&z9^}Vd[ 5^P)='0* Audit documentation: working papers i]F,Y;&| 审计文件:工作底稿 DZLSn Ax !;iySRZr The work of others ze,HNFg@> 其他机构的文件 | LfH,6 PiAA, Rely on the work of experts 6 D~b9e 依靠专家的工作 *,pG4kh! ,{:5Z:<| Rely on the work of internal audit pw&l.t6
. 依靠内部审计工作 r 97 VX> C Q3;NY=o 3. Internal control Xg.\B1d 内部控制 8 +uOYNXsA mC J/gWDY The evaluation of internal control systems PtmdUHvD 对内部控制系统的评估 l'-iIbKX a.c2ScXG Tests of control o
t-!_w< 控制测试 _=4Dh/Dv O!/J2SfuDH Substantive procedures (time, nature, extent) p,ZubRJ" 实质性程序(时间,性质,程度) oOQnV(I Mgf80r= Transaction cycles: revenue, purchases, inventory, etc. (lEWnf=2h 交易周期:收入,采购,库存等。 QD /| zi cWh Aj>?_Q BflF*-s ^ 4.Audit evidence
`db++Z'C 审计证据 4*m\Zoq> fN t Obtain sufficient, appropriate audit evidence CBi
V':; 获取足够、适当的审计证据 .KRh59yg yUNl)E Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations n6ud;jN| 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 183'1Z$KA ScM2_k`D The audit of specific items /Q{Jf+>R> 审计的具体项目 PjRKYa_U Wq"pKI#x Receivables: confirmation Cn+TcdHX 应收帐款:确认 CEI#x~Oq 1v,4[;{ Inventory: counting, cut-off, confirmation of inventory held by third parties $,'r}
% 存货:数量,减值,第三方持有存货的确认
c5O1h8 uQpV1o5iA Payables: supplier statement reconciliation, confirmation
M|Z]B<_x 应付帐款:供应商的申明一致,确认 Ur5X~a\y c;wt9J.f Bank and cash: bank confirmation S}fIZ1 银行存款和现金:银行的确认 <0&];5
on 64>Zr Auditing sampling T[ mTA>d 审计抽样 U/{cYX 8FbBv"LI,g 5.Review
t%N#Yh! 复核 |%b' L.$4 N
2q'$o Subsequent events MIi:\m5 随后发生的事件 2BRY2EF [.3M>,)+- gqGl>=.m shP,-Vs# MF%9 Going concern u~a<Psp&| 持续关注 m#'u;GP]k $Fr$9 jq& Management representations *3.
] 与管理层的交涉沟通 1gCp/m2r7 gIRFqEz@o Audit finalization and the final review: unadjusted differences b\6w[52m 审核定稿和最后审查:未经调整的差异 `[CXx
p IvH0sS`F .VWH 6. Reporting zXp{9P\c 报告 hM+nA::w 学会计论坛bbs.xuekuaiji.com ^Z2%b> Appendix
<fN?=u+ 附录 e$Md?Pq Audit procedure !K6: W1 审计程序 }2JSa8