1. Assurance engagements and external audit
保证约定和外部审计 .),ql_sXr T0BFit6 Materiality, true and fair presentation, reasonable assurance 3YT>3f!\
物质性,真实公平的描述,合理的保证 0S8v41i6 _mVq9nBEf Appointment, removal and resignation of auditors Q\>9PKK 审计人员的的任命、免职和辞职 gi!{y !G E-5 \* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion c{4C4
'GD 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 U-/-aNJ]U l>K z5re^ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
)]x/MC:9r 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 /V@~Vlww Zwj\H
z. Engagement letter F<SMU4]YdG 约定书(委托书) 1L722I@ 5dc24GB>_ 2. Planning and risk assessment y<r7_ysi 规划和风险评估 ZuZe
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< General principles ;M{@|z[Nv 一般原则 I3Gz,y+ df@I C@`pB Plan and perform audits with an attitude of professional skepticism W,&z:z> 持专业的怀疑态度计划和执行审计工作 qr>:meJy4 H9'Y` -r Audit risks = inherent risk ×control risk ×detection risk ,i KEIxA! 审计风险=内在风险×控制风险×检查风险 p)l >bC?3 1 .\|,$ Risk-based approach +~~FfIzf# 基于风险的办法 ^M?O !ceT>i90h Understanding the entity and knowledge of the business LASR
* 了解商业的实质和知识 Vk%[N> }{"a}zOl Assessing the risks of material misstatement and fraud b0W~*s [4 评估材料错报和舞弊的风险 +$Q.N{LV /G)Y~1ASA% Materiality (level), tolerable error u l[ edp_ 重要性(级别),可容忍误差 /H 3u^ ^6&?R
?y Analytical procedures awP
']iE 分析程序 72rnMHq TAfLC) Planning an audit cp@(y$ 规划审计工作 ^Mw>'*5^ E-Z6qZ^ Audit documentation: working papers i=b<Mz7| 审计文件:工作底稿 5 9$B
z'LY r9!jIkILz The work of others [I/f(GK 其他机构的文件 jSMvZJX3n r![RRa^ Rely on the work of experts Z^t" !oY 依靠专家的工作 {2u#Q7]| {}F?eI Rely on the work of internal audit Q'?{_ 依靠内部审计工作 s$g"6;_\ OV
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{[r 3. Internal control 9+'QH 内部控制 d=<"sHO ?UD2}D[M The evaluation of internal control systems E]zTd$v6 对内部控制系统的评估 V}?d
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e Tests of control 7A
7=~:l\G 控制测试 )b<-=VR __x2xtrH Substantive procedures (time, nature, extent) vZEeb j 实质性程序(时间,性质,程度) [x}]sT`#a X\X*-.]{ Transaction cycles: revenue, purchases, inventory, etc. U@#YKv 交易周期:收入,采购,库存等。 eK_Q>;k5A V6)e Jy R@lmX%Z1 4.Audit evidence =`VA_xVu 审计证据 H(qDQqJHYy foh>8/AL/ Obtain sufficient, appropriate audit evidence sW/^82(dM 获取足够、适当的审计证据 CV/ei,=9 ?m&?BsW$) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations J*)Vpk 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 5|l&` fv` A`E7V}~ The audit of specific items ^,@!L-<~(b 审计的具体项目 jJ^p
? ;6o p|O Receivables: confirmation 4]c.mDo[T 应收帐款:确认 N[$bP)h7 J%|!KQl Inventory: counting, cut-off, confirmation of inventory held by third parties weMC9T)B 存货:数量,减值,第三方持有存货的确认
KA )9&6 PoyY}Ra Payables: supplier statement reconciliation, confirmation >)g`;iO 应付帐款:供应商的申明一致,确认 >;@ _TAF /S29
\^ Bank and cash: bank confirmation Q;p?.GI?- 银行存款和现金:银行的确认 ;XFo:?
VgfA&?4[ Auditing sampling Rv9oK-S 审计抽样 }?f%cRT$ %'2DEt?? 5.Review
ZA4NVt.yN 复核 $[zy|Y( ,xA`Fu9^ Subsequent events <uGc=Du 随后发生的事件 Jv 9}e`_z (n'Mf IipG?v0z~ ~Yrtz
Going concern v-`RX;8 持续关注 )4oTA@wR x5q5<-# Management representations wLeP;u1 与管理层的交涉沟通 vby[#S| "S
6'<~s Audit finalization and the final review: unadjusted differences g~FA:R 审核定稿和最后审查:未经调整的差异 m`(5
B '1?b?nVo Q v/}WnBk 6. Reporting WLr\ l29 报告 8BnI0l=\ 学会计论坛bbs.xuekuaiji.com rzC\8Dd Appendix PprCz" 附录 ZJev_mj Audit procedure ?`PG`|2~ 审计程序 83,
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