1. Assurance engagements and external audit
保证约定和外部审计 :,.HJ[Vg& $?DEO[p. Materiality, true and fair presentation, reasonable assurance NOl/y@# 物质性,真实公平的描述,合理的保证 D=M'g}l ?BU?c:"f Appointment, removal and resignation of auditors nd{k
D>a 审计人员的的任命、免职和辞职 !^Q4ZL,- KBgFS%-W Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4p>, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K}p0$Lc }wC=p>zA Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .RWq!Z=)3 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 P9M%B2DQ6f EnEaUb?P Engagement letter -=qHwcId 约定书(委托书) 'T]Ok\ #r@>.S=U] 2. Planning and risk assessment -2Dgr\M 规划和风险评估 f;bVzti+w Sd\oL*lN General principles A$l 一般原则 CJ6v S dlwOmO'Bm) Plan and perform audits with an attitude of professional skepticism *~d<]U5h 持专业的怀疑态度计划和执行审计工作 %Ybr5
$_ S"@@BQ#mf Audit risks = inherent risk ×control risk ×detection risk HC|
]Au 审计风险=内在风险×控制风险×检查风险 m[hHaX K"Gea`I Risk-based approach e+y%M 基于风险的办法 Gyc_B .G>~xm0 Understanding the entity and knowledge of the business 5qkyi]/U8 了解商业的实质和知识 xj Jo
WB -'Z-8 Assessing the risks of material misstatement and fraud K~~LJU3 评估材料错报和舞弊的风险 yjM!M| Us3zvpy)o Materiality (level), tolerable error R xc 重要性(级别),可容忍误差 Sb`SJ):x YOtzja]~ Analytical procedures 8Y;2.Z`Rz 分析程序 uC2qP)m,^ AH^'E Planning an audit 0bjZwC
4J 规划审计工作 \(U|& sr
H.$Y;~ Audit documentation: working papers o)H|
#9h5 审计文件:工作底稿 PrF('PH7i LftzW{>gI" The work of others !ozHS_ 其他机构的文件 e?;
^O**ZndB/ Rely on the work of experts )a$sx} 依靠专家的工作 M+7jJ?n avUdvV- Rely on the work of internal audit 35YDP|XZb 依靠内部审计工作
TrBtTqH) S~GS:E# 3. Internal control * K0aR! 内部控制 ,N8SP
'R UhSaqq The evaluation of internal control systems hjp,v)# 对内部控制系统的评估 1z@{4) v=-T3
n Tests of control 3*eS<n[uG 控制测试 ;Ehv1{; Tlk!6A: Substantive procedures (time, nature, extent) J$,bsMIX 实质性程序(时间,性质,程度) 3GXmyo:o$ mA5sK?W Transaction cycles: revenue, purchases, inventory, etc. [2z
>8SL 交易周期:收入,采购,库存等。 |43Oc:Ah+ PsN_c[+ qrcir-
+ 4.Audit evidence l@>@2CB 审计证据 aQ0pYk~(
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6<#z Obtain sufficient, appropriate audit evidence 3/
8<dc 获取足够、适当的审计证据 m|PJwd6 l2kUa'O- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ]m#*4 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 aO*v"^oF `Cz_^>]|= The audit of specific items ,m5tO 审计的具体项目 2W;2._ 5]2 p>%G Receivables: confirmation @Z
Dd(xB& 应收帐款:确认 ]i8t ra^"Vr Inventory: counting, cut-off, confirmation of inventory held by third parties fj[Kbo 7!h 存货:数量,减值,第三方持有存货的确认 {6>$w/+~ SxL/]jWR7 Payables: supplier statement reconciliation, confirmation y_2B@cj 应付帐款:供应商的申明一致,确认 </_.+c [ E|_}?
>{R Bank and cash: bank confirmation Bx|h)e9 银行存款和现金:银行的确认 d/\ajQ1:: dHtEyF Auditing sampling >*$Xbj* 审计抽样 ^t,haO4 MaZS|Zei[ 5.Review
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|Q 复核 i>(TPj| yn.[- Subsequent events 4j<[3~:0
o 随后发生的事件 1tl qw 6u{%jSA>D\
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`o[whr Going concern Uv!VzkPfo 持续关注 }l_8~/9 Nwk^r75l q Management representations \og2\Oh&gH 与管理层的交涉沟通 T5wVJgN> ,Uy;jk Audit finalization and the final review: unadjusted differences pMoza8 审核定稿和最后审查:未经调整的差异 y8dOx=c -:Bgp*S T75N0/teS 6. Reporting /`j2%8^N 报告 ts
r{-4V 学会计论坛bbs.xuekuaiji.com xp *d: Appendix 'a"Uw"/p[ 附录 WnA
Y<hZ| Audit procedure Yh{5O3(; 审计程序 mv(/M
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