1. Assurance engagements and external audit
保证约定和外部审计 $RF"m" "w_(p|c m= Materiality, true and fair presentation, reasonable assurance du47la 3 物质性,真实公平的描述,合理的保证 VY![VnHsB e=_*\`/CN Appointment, removal and resignation of auditors (S(=W G 审计人员的的任命、免职和辞职 1hRC
Bwx + ^~n09 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1 bv L 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 i&?~QQP` x&8?/BR Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior d5u
,x.R 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 $x`U)pv Xv'64Nc!; Engagement letter 1zl@$ Nt 约定书(委托书) I@x*> qnT:x{o 2. Planning and risk assessment =8<SKY&\X 规划和风险评估 ,cj34W`FWq ql_aDoj General principles `#9ZP 一般原则 5@Rf]'1B0 %=NqxF>> Plan and perform audits with an attitude of professional skepticism ."=Bx2 持专业的怀疑态度计划和执行审计工作 J)o~FC]b* W]reQ&
<Z Audit risks = inherent risk ×control risk ×detection risk ^mG-O 审计风险=内在风险×控制风险×检查风险 xx41Qw>\W EV~_-YC
Risk-based approach B\N,%vsx#U 基于风险的办法 m~X
:KwK4 @n})oAC, Understanding the entity and knowledge of the business Q@l3XNH|c 了解商业的实质和知识 7(wY4T -<CBxyZa& Assessing the risks of material misstatement and fraud I,q3J1
K 评估材料错报和舞弊的风险 ,wnF]K2D0 JkpA
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Materiality (level), tolerable error [j:%O|h 重要性(级别),可容忍误差 CJ%7M`zy |%TH|?kB Analytical procedures Fet>KacTht 分析程序 6``!DMDt/P _.\p^ HM Planning an audit x+^iEj`gk 规划审计工作 h5B'w c 8E& Audit documentation: working papers 4.R
>mN[ 审计文件:工作底稿 LVO`+: =y^N'1q The work of others |?{Zx&yUw 其他机构的文件
N"FQMxqm Qv[@ioc Rely on the work of experts "EhA _ =i 依靠专家的工作 VxaJ[s3PQ& Pm
V:J9 Rely on the work of internal audit 7pr@aA"vgj 依靠内部审计工作 lts{<AU~ 5f}wQ 3. Internal control Z>M0[DJ_ 内部控制 ;pS
Wu9 P(qUx9 The evaluation of internal control systems }!5"EL(L80 对内部控制系统的评估 >L5[dkg% 1^Ci$ra Tests of control zjB8~ku# 控制测试 ob-z-iDz JtvAi\52$ Substantive procedures (time, nature, extent)
g$9Yfu 实质性程序(时间,性质,程度) O z]iHe #t
po@pJsE Transaction cycles: revenue, purchases, inventory, etc. s#-`,jqD 交易周期:收入,采购,库存等。 n:Ka@ 8T7[/"hi\ :J}L| `U9 4.Audit evidence YG!~v~sV 审计证据 w}YO+ ~S#Le Obtain sufficient, appropriate audit evidence 2["bS++? 获取足够、适当的审计证据 )>C,y`, 0ir
] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations qAHQZKk 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 T"XZ[q fPa FL}& The audit of specific items W=%}~7* 审计的具体项目 rp+&ax}Wh iO>2#p8$NR Receivables: confirmation [f&ja[m q 应收帐款:确认 ?%{v1( #1&wfI$ Inventory: counting, cut-off, confirmation of inventory held by third parties /87?U; |V 存货:数量,减值,第三方持有存货的确认 -Wb/3X <TC\Nb$~ Payables: supplier statement reconciliation, confirmation >5'C<jc C 应付帐款:供应商的申明一致,确认 /*B-y$WQk Qis[j-?: Bank and cash: bank confirmation Zu,rf9LMj 银行存款和现金:银行的确认 ,n-M!y D/5 ah_; Auditing sampling 294
0M4 审计抽样 3#!}W#xv &k+jVymH 5.Review
!c4pFQ B 复核 i<m 1^a#C' ,Tvfn`;( Subsequent events >\+c@o[ 随后发生的事件 jO &sS? <]2X~+v /xUTm=w7u D
C{l.a. ( d#E16y Going concern AvfSR p 持续关注 S8(Y+jgk;a ...|S]a Management representations =aX;- 与管理层的交涉沟通 k?zw4S 7_xQa$U[ Audit finalization and the final review: unadjusted differences =]X_wA;% 审核定稿和最后审查:未经调整的差异 VEj-%"\ P|`pJYe %{?EfULg 6. Reporting FZf{kWH 报告 E4idEQ}H 学会计论坛bbs.xuekuaiji.com GTgG0Ifeh Appendix JVy- Y 附录 tbG^9d Audit procedure _Vul9= 审计程序 2l^hnog|