1. Assurance engagements and external audit
保证约定和外部审计 vmNo~clt\ e+!xy&u@u Materiality, true and fair presentation, reasonable assurance CRCy)AS,t 物质性,真实公平的描述,合理的保证 Vp; `!+z" 8 !:2: Appointment, removal and resignation of auditors [ p,]/ ^ N 审计人员的的任命、免职和辞职 9j^rFG!n x7e0& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (7<G1$:z= 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g~-IT&O G?v<-=I Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior nW]CA
~ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 3}V
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tYTl-c Engagement letter =U~53Tg 约定书(委托书) <LH6my :j~4mb?$ 2. Planning and risk assessment . 0yBI=QI 规划和风险评估 wM[Z 0*K [L-wAk:Fb General principles ^7>~y
( 一般原则 J#H,QYnf(L v(Kj6
' Plan and perform audits with an attitude of professional skepticism ncadVheKt 持专业的怀疑态度计划和执行审计工作 ;\}dQsX I-8I/RRkmP Audit risks = inherent risk ×control risk ×detection risk 6wpu[ 审计风险=内在风险×控制风险×检查风险 A-B>VX
sKW~+] Risk-based approach CB9:53zK9 基于风险的办法 I/upiq y 4
/{pz$ Understanding the entity and knowledge of the business eK(k;$4\^Y 了解商业的实质和知识 oMYFfnoAa dY.X/f Assessing the risks of material misstatement and fraud 2V;{@k 评估材料错报和舞弊的风险 6K7lQ!#}Q sa<\nH$_X Materiality (level), tolerable error IHCxM|/k(M 重要性(级别),可容忍误差 j*gZvbO;'L 5h Sd,#: Analytical procedures a{e
2*V 分析程序 8(-
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H>Psv{ Planning an audit QsPg4y3?D 规划审计工作 :''Swi<H Pbbi*&i Audit documentation: working papers J*K=tA 审计文件:工作底稿 9a@S^B> 2s,cyCw& The work of others z@ZI$.w 其他机构的文件 /T {R\ L;g2ZoqIr0 Rely on the work of experts 2N |iOog 依靠专家的工作 Iao?9,NL9O wAu]U6! Rely on the work of internal audit dm
_Pz\* 依靠内部审计工作 Ui"$A/ n>B
,O 3. Internal control .K-d 内部控制 JgHYuLB pUmT?N! The evaluation of internal control systems /g%RIzgW 对内部控制系统的评估 0n4( Rj|}2 R$IsP,Uw Tests of control _
qOynW 控制测试 ro?.w /W
f.Gt9[ Substantive procedures (time, nature, extent) "WmsBdO 实质性程序(时间,性质,程度) I4ZbMnO v5 p`=Z@% Transaction cycles: revenue, purchases, inventory, etc. ldU ><xc2 交易周期:收入,采购,库存等。 `'r~3kP*NT n]3'N58 Jb9@U/<\ 4.Audit evidence wNl6a9# 审计证据 =],c$) $z)egh(z Obtain sufficient, appropriate audit evidence F#Pn] 获取足够、适当的审计证据 4/\Ynb.L 5i{J0/'Xu) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations c>c4IQ&d 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 zA|lbJz=GY %< ;u
JP K The audit of specific items b
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RWwn 审计的具体项目 `B8`<3k/( o&k,aCQC Receivables: confirmation &.yX41
R 应收帐款:确认 v^t oe ??#EG{{
Inventory: counting, cut-off, confirmation of inventory held by third parties qKeR}&b 存货:数量,减值,第三方持有存货的确认 sGiK
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%]lsml Payables: supplier statement reconciliation, confirmation .!2
u#A 应付帐款:供应商的申明一致,确认 f2KH&j>~r c9nv=?/}f Bank and cash: bank confirmation i(e= 银行存款和现金:银行的确认 L`Ys`7 Ps0<CUyI Auditing sampling 2Z"\%ZD 审计抽样 @kT@IQkri Xa
"I 5.Review
^xgPL' 复核 EN}4-P/5 fOsvOC Subsequent events XdlA)0S) 随后发生的事件 })PU`?f aAd1[?& KdTWi;mV2- 9 ,tk U? U3?Y-k` Going concern Mxd7X<\$ 持续关注 %bdBg +>Y]1IlI Management representations J5f}-W@ 与管理层的交涉沟通 *cXi*7|= Mbly-l{| Audit finalization and the final review: unadjusted differences Y)GU{ 审核定稿和最后审查:未经调整的差异 PF)s> BP&]t1p DbR!s1ux 6. Reporting ofYZ!-V 报告 YiL^KK 学会计论坛bbs.xuekuaiji.com L&|^y8 Appendix ZRr.kN+F 附录 WkpHe Audit procedure r M}o) 审计程序 u?z,Vs"