1. Assurance engagements and external audit
保证约定和外部审计 3_ P<0% Sy0-tK4 Materiality, true and fair presentation, reasonable assurance S
A\_U::T 物质性,真实公平的描述,合理的保证 [11D7L%1t \GP0FdpV Appointment, removal and resignation of auditors uH.1'bR?a 审计人员的的任命、免职和辞职 y$Rh$eK 6eB2mcV Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mzGMYi* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 hN"cXz"/ JjC&
io Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior RF|r@/S 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 -TT{4\%s UNOKK_ Engagement letter "?n
;dXYSi 约定书(委托书) !8@8 ~:xR0dqx 2. Planning and risk assessment ;JHR~ TV 规划和风险评估 .Z9{
\tj t}X+P`Ovq General principles esk~\!d 一般原则 W2T-TI,>PC b+tm[@|,v Plan and perform audits with an attitude of professional skepticism %Mx
c"% w 持专业的怀疑态度计划和执行审计工作 F`eo3z n5z";:
p Audit risks = inherent risk ×control risk ×detection risk p
\G1O*Z 审计风险=内在风险×控制风险×检查风险 d>1cKmH! C.(<IcSG Risk-based approach $a.,;: 基于风险的办法 3;<Vv*a"Dm ]ddTHl Understanding the entity and knowledge of the business 9H%dK^C 了解商业的实质和知识 ClWxL#L6~
B'QcD Assessing the risks of material misstatement and fraud KfkU_0R+~v 评估材料错报和舞弊的风险 ph~d%/^jI
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: Materiality (level), tolerable error m> YjV>5 重要性(级别),可容忍误差 zS/1v+ mrGfu:r Analytical procedures Uip-qWI 分析程序 h}n?4B~Gi ('oA{,#L Planning an audit r-'CB 规划审计工作 qbq.r&F& 4V7=VZ,@3 Audit documentation: working papers N${Wh|__^l 审计文件:工作底稿 iu.$P-s #8CeTR23cw The work of others XQI!G_\+C 其他机构的文件 EHF
dQ0gIa 4sM9~zC5 Rely on the work of experts &j!q9F 依靠专家的工作 r3m
mi5 I2^@>/p8\( Rely on the work of internal audit xDO1gnH% 依靠内部审计工作 z`2Ais@ao Rl[SqmnI)@ 3. Internal control <gLq?~e|A 内部控制 2"pFAQBw~i )Pj4_$uM The evaluation of internal control systems s#4Q?<65u 对内部控制系统的评估 )=Ens=>Z _BPp=(| Tests of control v&3 Oc 控制测试 g=Bge) )F3> Substantive procedures (time, nature, extent) iM +p{/bN 实质性程序(时间,性质,程度) B
"3uuk8 >)8<d3m Transaction cycles: revenue, purchases, inventory, etc. "YoFUfaNg 交易周期:收入,采购,库存等。 LLU]KZhtY| H|I.h{: HzZ.q2Zz% 4.Audit evidence xW+XN`77 审计证据 *f
k3IvAXu #]}]ZE Obtain sufficient, appropriate audit evidence U`kO<ztk 获取足够、适当的审计证据 U*cWNn:." Ox^VU2K;&. Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations n|Gw?@CU7 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ,nGZ(EBD 5z@QAQ The audit of specific items PD`EtkUnv 审计的具体项目 >d<tcaB ey ?paT Receivables: confirmation ]>oI3&6s 应收帐款:确认 +1>\o|RF |3dIq=~1"Y Inventory: counting, cut-off, confirmation of inventory held by third parties m=qyPY 存货:数量,减值,第三方持有存货的确认 GK[[e~#u F,h}HlU Payables: supplier statement reconciliation, confirmation a8cX{6 应付帐款:供应商的申明一致,确认 e?\34F NUM+tg>KM Bank and cash: bank confirmation C3-I5q(V] 银行存款和现金:银行的确认 %+ur41HM Dy^A??A[E} Auditing sampling 6UAw9
'X8 审计抽样 aB)G!Rm& Ie
'iAY 5.Review
5Tiap8x+< 复核 QR(j7>+J^ szas(7kDS Subsequent events 8
_|"+Ze 随后发生的事件 R/ 3#(5 Tk:%YS;= 1)!?,O\ey z2god 1" -MuKeCgi Going concern VNHt ]Ewj 持续关注 0wZAsG"Bg *#c^.4$' Management representations #p/'5lA&j 与管理层的交涉沟通 E#/vgm=W; 9B2`FJ Audit finalization and the final review: unadjusted differences ,N@N4<C] 审核定稿和最后审查:未经调整的差异 31{)~8 &D#B"XI /9(8ML#E 6. Reporting 3 ,
nr*R! 报告 YfJQ]tt1 学会计论坛bbs.xuekuaiji.com 7YQ689"J6B Appendix !Tu4V\^~A 附录 Na{&aqdz Audit procedure v0,&wdi 审计程序 Qvm[2mb