1. Assurance engagements and external audit
保证约定和外部审计 ZIp=JR8o$ C(t/:?(y Materiality, true and fair presentation, reasonable assurance ~e<<aTwN 物质性,真实公平的描述,合理的保证 q
g/5m;U LayU)TIt Appointment, removal and resignation of auditors ?+\,a+46P_ 审计人员的的任命、免职和辞职 %U7B0- 'Ot[q^,KRG Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8E+l;2
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 as4NvZ@+r bph*
X{lFK Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior U:9vjY 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 %"zJsYQ! |_*$+ Engagement letter 4/?Zp4g 约定书(委托书) 08a|]li 'r%oOZk)z 2. Planning and risk assessment 3D0I5LF& 规划和风险评估 YP,PJnJU8
rE:>G]j6 General principles
lijy?:__ 一般原则 $wTX U^&Cvxc[[ Plan and perform audits with an attitude of professional skepticism K7c8_g*>4= 持专业的怀疑态度计划和执行审计工作 P}`1#$ {@AcL:Eit Audit risks = inherent risk ×control risk ×detection risk 4#q JX)/ 审计风险=内在风险×控制风险×检查风险
8B/9{8 ,m,vo_Ub Risk-based approach :F=nb+HZ 基于风险的办法 ~x:]ch| #+0R!Y Understanding the entity and knowledge of the business 6,1|y%(f 了解商业的实质和知识 x[" 1.uQ(>n Assessing the risks of material misstatement and fraud UAZ&*{MM^ 评估材料错报和舞弊的风险 ?y)X $D^ %LHV 0u Materiality (level), tolerable error w>_EM&r6~u 重要性(级别),可容忍误差 Zd
,= sEyl\GL Analytical procedures c&-$?f
r 分析程序 {W<-f? VYo;[ue([ Planning an audit u$8MVP 规划审计工作 ycD.:w p\' d
A{Jk Audit documentation: working papers 0\@|M @X= 审计文件:工作底稿 t}*!UixE T9-a
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The work of others mtddLd, 其他机构的文件 l0if#?4\r P'9io!Z-s Rely on the work of experts #9VY[< 依靠专家的工作 mp3_n:R? `|Z@UPHzG Rely on the work of internal audit Eo&qc 17)` 依靠内部审计工作 Ilb
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;^Mk| 3. Internal control }tO<_f)) 内部控制 Z8 %\v(L [Od9,XBa The evaluation of internal control systems
\3?;[xD 对内部控制系统的评估 ArzsZ<\// b
CUh^#]x Tests of control M|e
n>P 控制测试 *[:CbFE0y 6RQCKN)
Substantive procedures (time, nature, extent) 9R"N#w.U] 实质性程序(时间,性质,程度) U]
-@yx cG!2Iy~lA Transaction cycles: revenue, purchases, inventory, etc. ./ y[<e 交易周期:收入,采购,库存等。 4 ~YQ\4h=
0P3|1= f?^Oy!1] 4.Audit evidence iiB )/~!O 审计证据 )h_7 2 *Ne2l`!1m Obtain sufficient, appropriate audit evidence >E ;o" 获取足够、适当的审计证据 }.V0SM6 ,h.Jfo54, Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 8!Mzr1: 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 N<"6=z@w+ 0*/ r' The audit of specific items Qwo9>ClC 审计的具体项目 <&EO=A r9a!,^}F Receivables: confirmation O8~U<'=* 应收帐款:确认
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R^N`V Inventory: counting, cut-off, confirmation of inventory held by third parties -L
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存货:数量,减值,第三方持有存货的确认 Z6([/n P|P fG= Payables: supplier statement reconciliation, confirmation $0S#d@v} 应付帐款:供应商的申明一致,确认 "q>I?UcZ EJ;0ypbG Bank and cash: bank confirmation CSqb)\8Oi* 银行存款和现金:银行的确认 ~7 L
)n dzE Q$u/I Auditing sampling C\^<v& 审计抽样 eTRx 6Fri( s]<r 5.Review
m#'rI=}! 复核 `NWgETf^# Q()RO*9 Subsequent events =
EChH@3 随后发生的事件 |od4kt Ed0>R<jR9 X)iWb(@k"7 Pzm!`F^r} } .H Fm'p Going concern . (*kgv@3x 持续关注 )C01fZhD wH_n$w Management representations u"8 ;fS 与管理层的交涉沟通
kl3S~gE4@ A;WwS?fyQ Audit finalization and the final review: unadjusted differences s@)"IdSA( 审核定稿和最后审查:未经调整的差异 Vkvb= vXM/nw|5 &kjwIg{ 6. Reporting n:^"[Le 报告 :CkR4J!m3 学会计论坛bbs.xuekuaiji.com h6T/0YhWLP Appendix 8} ?Y;>s\ 附录 bu"
68A;> Audit procedure Bpm5dT; 审计程序 7fW=5wc