1. Assurance engagements and external audit
保证约定和外部审计 9-*NW0 x)5V.q Materiality, true and fair presentation, reasonable assurance #i QX6WF 物质性,真实公平的描述,合理的保证 B7NtkMK '(@YK4_M Appointment, removal and resignation of auditors
Ex@`O+ 审计人员的的任命、免职和辞职 mXjgs8s
8uG0^h} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $%2_{m_K:p 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 q5&
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StmS2n Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ']51jabm 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 ~M
?|Vn "5DJu~ Engagement letter n1(?|aJ#1 约定书(委托书) $]d*0^J 6 upn8n vy4( 2. Planning and risk assessment ?`sy%G 规划和风险评估 lHBI <MD;@_Nz\ General principles ph30'"[Z} 一般原则 7u11&(Lz $,1dQeE Plan and perform audits with an attitude of professional skepticism ka7uK][ 持专业的怀疑态度计划和执行审计工作 L0Vgo
<A jy$@a%FD Audit risks = inherent risk ×control risk ×detection risk ^,s?e.u$8` 审计风险=内在风险×控制风险×检查风险 ;cP8 ?U eVy2|n9rH Risk-based approach |:iEfi]j 基于风险的办法 ryD%i"g< ol!86rky Understanding the entity and knowledge of the business J2Et-Cz 1 了解商业的实质和知识 ~2%3FV^ :Am-8 Assessing the risks of material misstatement and fraud 10N,?a 评估材料错报和舞弊的风险 ]Bu DaxWN SPy3~Db-o Materiality (level), tolerable error *c]KHipUIS 重要性(级别),可容忍误差 ki\uTD`mf ?A=b6Um Analytical procedures ;i)KHj' 分析程序 NXoK@Y VZxTx0: , Planning an audit g,lY ut 规划审计工作 U~is-+Uq aPIr_7e Audit documentation: working papers FUTn 审计文件:工作底稿 ?9?4p@ W}gVIfe The work of others X\2_;zwf 其他机构的文件 {Bs+G/?o/ XCPb9<L Rely on the work of experts )LFD6\z1pl 依靠专家的工作 8GB]95JWwp ?z.Isvn Rely on the work of internal audit u^Sv#K X 依靠内部审计工作 Bhuw(KeB c8Pb 3. Internal control w!,QxrOV~ 内部控制 c>MY$-PD )mD\d|7f The evaluation of internal control systems OD4W}Y. 对内部控制系统的评估 H`|0-`q c cr" ep Tests of control Z;*`fd?8 控制测试 >}]H;&
l y_%&]/% Substantive procedures (time, nature, extent) "Gh#`T0#a 实质性程序(时间,性质,程度) [b`$\o'- u8uW9 < Transaction cycles: revenue, purchases, inventory, etc. ZrcPgcF 交易周期:收入,采购,库存等。 N{pa)
/ Z[;#|$J gE=Wcb! 4.Audit evidence 5Fe-=BX( 审计证据 `QLowna -- S"w@ Obtain sufficient, appropriate audit evidence 59MR|Jt 获取足够、适当的审计证据 `i4I!E RK3.- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;
$6x=uZ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 "o==4?*L S-,kI The audit of specific items fv|%Ocm 审计的具体项目 sN@j5p^jc nOuN|q=C Receivables: confirmation Jk~UEqr+ 应收帐款:确认 &Q+]t"OA! :~r#LRgc Inventory: counting, cut-off, confirmation of inventory held by third parties ?1DUNZ6 存货:数量,减值,第三方持有存货的确认 GU#Q}L2 6=BZ
~ed Payables: supplier statement reconciliation, confirmation yTj p- 应付帐款:供应商的申明一致,确认 qa;EI ;
8 -&7=uRQk Bank and cash: bank confirmation bXm:]? 银行存款和现金:银行的确认 ]TfeBX6ST ,E]|\_] Auditing sampling ZpTi:3> 审计抽样 jDp]R_i hgif]?:C< 5.Review
}{#7Z8 复核 :7k`R62{ yHtGp%j Subsequent events *|CLO|B) 随后发生的事件 e
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Going concern &BTfDsxAK 持续关注
Tu'E{Hw X`tOO Management representations u4C1W|x 与管理层的交涉沟通 /o'oF .8%vd Audit finalization and the final review: unadjusted differences MsSoX9A{D 审核定稿和最后审查:未经调整的差异 'bG1U`v=3 I(y`)$} k\%,xf; x 6. Reporting P)4x 报告 DZF[dxH 学会计论坛bbs.xuekuaiji.com wo$|~
Hr Appendix 9PWm@
Nlf 附录 vN'VDvVM Audit procedure W3aXW,P. V 审计程序 3l.Nz@a*