1. Assurance engagements and external audit
保证约定和外部审计 I(
Mm?9F y>ktcuML Materiality, true and fair presentation, reasonable assurance bW:!5"_{H 物质性,真实公平的描述,合理的保证 MpOc ]I6 J7A[ Appointment, removal and resignation of auditors .jK4?}] 审计人员的的任命、免职和辞职 ?&uu[y /zox$p$?h Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion vw@S>GlGg 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 bhs
_9ivw J9 I:Q<; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior YchH~m| 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 $Y
gue5{c 2>59q$| Engagement letter og>uj>H& 约定书(委托书) f,Ghb~y K.yb
^dg5 2. Planning and risk assessment Kf-JcBsrT 规划和风险评估 |V7*l1 7PF%76TO General principles ,tRj4mx 一般原则 YHl;flv bs1Rvx1:J% Plan and perform audits with an attitude of professional skepticism T6kdS]4- 持专业的怀疑态度计划和执行审计工作 lr$zHI7_` = WJNWt> Audit risks = inherent risk ×control risk ×detection risk *n"{J(Jt` 审计风险=内在风险×控制风险×检查风险 yF/j Fn Ht&YC<X Risk-based approach LXCx~;{\
基于风险的办法 ]{>,rK[So H%lVl8oQ Understanding the entity and knowledge of the business >5SSQ\ 2~a 了解商业的实质和知识 ]]Ufas9 !1b;F*H Assessing the risks of material misstatement and fraud (uidNq 评估材料错报和舞弊的风险 NyuQMU
xe$_aBU Materiality (level), tolerable error YA5g';$H* 重要性(级别),可容忍误差 Yz93'HDB -D~%|
).' Analytical procedures ]J]h#ZHx 分析程序 {(?4!rh |e0`nn= Planning an audit r,2g^K)6 规划审计工作 <=C?e<Y f|oh.z_R Audit documentation: working papers h
zn6kbv 审计文件:工作底稿 ;xn0;V'= =H]@n|$( The work of others /z $u]X 其他机构的文件 ^LzF@{ G 0Wp|1)ljA Rely on the work of experts ygl0k \ 依靠专家的工作 is@?VklnB YKf0dh;O Rely on the work of internal audit ={Qi0Pvt 依靠内部审计工作
@`Su0W+. oe~b}: 3. Internal control B#1;r-^P< 内部控制 Jj%K=sw g<
.qUBPKX The evaluation of internal control systems Q=yg8CQ 对内部控制系统的评估 C+&l<
fM& &PtJ$0%q Tests of control [z9Z5sLO 控制测试 o*hF<D$Y 7"D.L-H Substantive procedures (time, nature, extent) cj5+NM" 实质性程序(时间,性质,程度) ;i+#fQO7Q @pU)_d!pJ Transaction cycles: revenue, purchases, inventory, etc. Od)C&N=y 交易周期:收入,采购,库存等。 Pg7Yp2)Oli )whA<lC ;i:d+!3XwC 4.Audit evidence ;t`&n['N> 审计证据 @
7n"yp*" !jR=pI fq Obtain sufficient, appropriate audit evidence uY'HT|@:{ 获取足够、适当的审计证据 7. ;3e@s D.XvG _ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -A!%*9Z 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 u\JNr}bL 3sZ\0P} The audit of specific items |P}y,pNQ 审计的具体项目 k"w"hg&e `*KHSA Receivables: confirmation VY\&8n}e( 应收帐款:确认 =odFmF *-p}z@8 Inventory: counting, cut-off, confirmation of inventory held by third parties >[*qf9$ 存货:数量,减值,第三方持有存货的确认 &@YmA1Yu)E x-3\Ls[I Payables: supplier statement reconciliation, confirmation [!OxZ! 应付帐款:供应商的申明一致,确认 ,zY$8y] lHX72s|V Bank and cash: bank confirmation kMd.h[X~ 银行存款和现金:银行的确认 Q]>.b%s[ ]OzUGXxo~ Auditing sampling ?FcAXA/J{ 审计抽样 S{m%H{A! u;c?d!E 5.Review
\)|hogI|f 复核 U4B(#2' 83q6Sv Subsequent events c!9nnTap 随后发生的事件 [cp+i^f ')3
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sLQ^F [ibu/W$ D,FkB"ZZE Going concern XOS[No~ 持续关注 @MCg%Afw w`zTR0` Management representations D}X\Ca"h 与管理层的交涉沟通 3$
9W%3 n6a`;0f[R Audit finalization and the final review: unadjusted differences _a T5jR= 审核定稿和最后审查:未经调整的差异 D>tR- TWFr
4- BF{Y"8u$ 6. Reporting d-dEQKI?; 报告 ?.;c$' 学会计论坛bbs.xuekuaiji.com )P|),S,;Z Appendix omBoo5e 附录 &KR
X[2 Audit procedure ,DkNLE 审计程序 QMb Ouw