1. Assurance engagements and external audit
保证约定和外部审计 |F=.NY
@%MGLR{pH Materiality, true and fair presentation, reasonable assurance .q 4FGPWz 物质性,真实公平的描述,合理的保证 +OInf_O -Y"2c,~pH Appointment, removal and resignation of auditors HXB&
6 审计人员的的任命、免职和辞职 ?|hYtV T%TO?[cN Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion dHn,;Vv^6 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 M;.:YkrUH ,}^;q58 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior IS{>(XT{ 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 @&Af[X4s m$'ZiS5 Engagement letter ``h*A 约定书(委托书) !|,djo!N ;
jJ%< 2. Planning and risk assessment py/#h$eY 规划和风险评估 ln09_Lr Fe 78YDx? General principles Qyj:!-o 一般原则 Z7MGBwP( 8(:O5# Plan and perform audits with an attitude of professional skepticism I^``x+a 持专业的怀疑态度计划和执行审计工作 r
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^7`gf Audit risks = inherent risk ×control risk ×detection risk ) @f6 审计风险=内在风险×控制风险×检查风险 s%zdP
lxLEYDGFS Risk-based approach :RX zqC 基于风险的办法 [-=y*lx%g baR*4{] Understanding the entity and knowledge of the business >\1j`/ :ZI 了解商业的实质和知识 Pfg.'Bl OJ#
d Assessing the risks of material misstatement and fraud ~N+H7T.L 评估材料错报和舞弊的风险 A9y3B^\* F^wm&:%{` Materiality (level), tolerable error =%crSuP 重要性(级别),可容忍误差 _s0;mvz' yzL6oU-{& Analytical procedures `Y<FR 分析程序 HhqNpU F*,RDM'M Planning an audit \2 `|eo 规划审计工作 8SO(pw9 = iWn
T Audit documentation: working papers ;<K#h9#*7
审计文件:工作底稿 |)YN"nqg |#O>DdKHT The work of others 1n>(CwLG" 其他机构的文件 -=4:qQEw !X<dN.. Rely on the work of experts J+Zp<Wu- 依靠专家的工作 8]% e[ c"S{5xh0& Rely on the work of internal audit rIAbr5CG 依靠内部审计工作 z~RE}k +)e+$
l 3. Internal control u'"]{.K>fb 内部控制 }m.45n/ S,qEKWyLd The evaluation of internal control systems 6F3FcUL 对内部控制系统的评估 <3[0A;W=1 0-IL@Di`F Tests of control +(8Z8]Jf 控制测试 zXv2plw( P^m&oH5]EG Substantive procedures (time, nature, extent) F+m;y 实质性程序(时间,性质,程度) ;0:[X+"( 5P![fX|5 Transaction cycles: revenue, purchases, inventory, etc. 63pd W/\j 交易周期:收入,采购,库存等。 2$yNryd o Yrg;]H 9<1dps=c 4.Audit evidence rc7^~S]5 审计证据 =$F<Ac;& )&.Zxo;q= Obtain sufficient, appropriate audit evidence C5EaP%s 获取足够、适当的审计证据 sH+ 90|? G57c 8}\4 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -~`)V`@ 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 %"BJW 9 kLA57 The audit of specific items ix_&<?8 审计的具体项目 _'Hw`0}s D[p`1$E-1v Receivables: confirmation o%[swoM@ 应收帐款:确认 )EIT>u= . MH;u3U Inventory: counting, cut-off, confirmation of inventory held by third parties e3]v
*<bj 存货:数量,减值,第三方持有存货的确认 fsUZG
6 F0/!+ho Payables: supplier statement reconciliation, confirmation (A\\s$fE/1 应付帐款:供应商的申明一致,确认 ^.
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p?'&P! Bank and cash: bank confirmation IQQ QB 银行存款和现金:银行的确认 V&J'2Lq )H[Pz.'ah0 Auditing sampling #7p!xf^ 审计抽样 Z90]I<a~ C,VvbB 5.Review
/J[s5{ 复核 WSOz^] ;]^% 6B n Subsequent events Y@2yV(m)o 随后发生的事件 n|eM}ymF+ WM9z~z'2a K aNO&%qX A/ 88WC$v Tx|y!uHh Going concern #i=k-FA)H 持续关注 yVgHu#?PM >IJX=24Rc Management representations ].Xh=7&2{ 与管理层的交涉沟通 )w,<XJhg` >- U+o.o Audit finalization and the final review: unadjusted differences ^JAp#?N^9 审核定稿和最后审查:未经调整的差异 K#xL- cr ~.],$Om b!`{fwV 6. Reporting J7+[+Y 报告 - |4 Oq 学会计论坛bbs.xuekuaiji.com W}@IUCRs Appendix 3a}53?$ 附录 eD!mR3Ai@D Audit procedure d8K|uEHVz 审计程序 5Kw?#