1. Assurance engagements and external audit
保证约定和外部审计
7|yEf V(XZ7<& { Materiality, true and fair presentation, reasonable assurance F vTswM> 物质性,真实公平的描述,合理的保证 upaQoX/C _#Lq~02 % Appointment, removal and resignation of auditors `e`DSl D> 审计人员的的任命、免职和辞职 R)4,f~@" .'. bokl/ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion zC*dJXt@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ao0^; Pe-rwM Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^(Z%,j3O 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 &EYoviFp XH(-anU"!P Engagement letter +6}CNC9Mp 约定书(委托书) W9oWj7&h H}lz_#Z 2. Planning and risk assessment +J~%z*A 规划和风险评估 >6
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$#6 General principles , Y,^vzX6 一般原则 GY %$7 Q^=0p0 Plan and perform audits with an attitude of professional skepticism Kv:Rvo 持专业的怀疑态度计划和执行审计工作 f`
*VNB` 4<vi@,s Audit risks = inherent risk ×control risk ×detection risk FhPCFmmUT 审计风险=内在风险×控制风险×检查风险 ? HNuffk _>aP5g?Ep Risk-based approach SSbx[<E3 基于风险的办法 "'GhE+>Z ._t1eb`m{ Understanding the entity and knowledge of the business T@`Al(' 了解商业的实质和知识
9ZG:2ncdJ LE)$_i8gX Assessing the risks of material misstatement and fraud -/0aGqY 评估材料错报和舞弊的风险 SjY|aW+wAL QC!SgV Materiality (level), tolerable error \{!,a 重要性(级别),可容忍误差 z;?j+ZsdH >]%$lSCW\D Analytical procedures F |R7hqf 分析程序 ^E Rdf2 `@WJ_-$# Planning an audit U 8p %MFD 规划审计工作 lN8l71N^ >p0,]-.J,r Audit documentation: working papers ~IWdFUKk 审计文件:工作底稿 `W" ;4A ;"ESN)*|i The work of others }@ktAt 其他机构的文件 ggitUQ+t;G "vQ%`
Q Rely on the work of experts Ctn?O~u 依靠专家的工作 FC6~V6R (i1x< Rely on the work of internal audit L;y BZLM 依靠内部审计工作 md?
cvGDE sWMln:= 3. Internal control {&^PDa|nD 内部控制 o)n)Z~ ;+|Z5+7!6 The evaluation of internal control systems _dz ZS(7M6 对内部控制系统的评估 VCiq'LOR,< q86}'dFw{ Tests of control /988K-5k 控制测试 J7-
vB",U *)`PY4zF Substantive procedures (time, nature, extent) (=fLWK{8 实质性程序(时间,性质,程度) HC1<zW[ sLJ]N0t Transaction cycles: revenue, purchases, inventory, etc. rIYO(}Fl 交易周期:收入,采购,库存等。 k9<UDg_ Y bJ1Nf|3~E d!}oS<6 4.Audit evidence V=th-o3[ 审计证据 mvc ;.
+ yzT1Zg_ER Obtain sufficient, appropriate audit evidence j (Q#NFT7 获取足够、适当的审计证据 2
'D,1F s^IC]sW\% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Fw{#4 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 c2,g%( jF
j'6LT9/ The audit of specific items 3N+B|WrM 审计的具体项目 Hm!"% 8 l)K3;q_ Receivables: confirmation WLwi 应收帐款:确认 MMC$c=4" $d])>4eQ Inventory: counting, cut-off, confirmation of inventory held by third parties `GY3H3B 存货:数量,减值,第三方持有存货的确认 t']/2m.&p QKx(S=4jQ
Payables: supplier statement reconciliation, confirmation MN5}}@ 应付帐款:供应商的申明一致,确认 mAGD qz>f X=Ar"Dx}}s Bank and cash: bank confirmation ~6Fh
,S1? 银行存款和现金:银行的确认 '0)`. DEhR\Z! Auditing sampling %e0X-tXcmX 审计抽样 (Cq 38~mR +/eJ#Xw3u8 5.Review
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!j$_( 复核 .d[^&<^ K@%T5M4j Subsequent events S{8-XiL, 随后发生的事件 3+d^Bpp
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V^H-rr :AFU5mR4& WN%, Going concern E<u(Yw6= 持续关注 1!;~Y# &{glwVKV Management representations &\~*%:C 与管理层的交涉沟通 r(Z?Fs/ ^E\n^D-RV Audit finalization and the final review: unadjusted differences IAMa 审核定稿和最后审查:未经调整的差异 @&&}J *y7Yf7 *S}CiwW>/ 6. Reporting RrCG(Bh 报告 WbhYGcRy 学会计论坛bbs.xuekuaiji.com wme#8/eUk Appendix l<4P">M!. 附录 ~xc/Dsb$ Audit procedure pM+9K:^B 审计程序 m-tn|m!J