1. Assurance engagements and external audit
保证约定和外部审计 G<F+/Oi&DX 3CKd[=-Z Materiality, true and fair presentation, reasonable assurance Ffvv8x 物质性,真实公平的描述,合理的保证 ?MW*`U "7]YvZYu0 Appointment, removal and resignation of auditors
<>|&%gmz 审计人员的的任命、免职和辞职 J
8!D."'Q0 'zRi;:UHA Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >e
g8zN 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4qd =]i tK
$r_* Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior NWSm 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 b]-~{' + gs xT Engagement letter rE&`G[(b 约定书(委托书) !=)R+g6b iY|zv|;]= 2. Planning and risk assessment /~8<;N>,+ 规划和风险评估 G{ |0} ?{)s dJe General principles ^|b ]E 一般原则 v$WH#;(\ "M-zBBY ] Plan and perform audits with an attitude of professional skepticism zeC@!,l H 持专业的怀疑态度计划和执行审计工作 ~PTqR2x +#B4Z'nT Audit risks = inherent risk ×control risk ×detection risk
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&Do 审计风险=内在风险×控制风险×检查风险 k;7R3O@ tRUGgf` Risk-based approach
L+=pEk_ 基于风险的办法 k=nN#SMn Gp l Understanding the entity and knowledge of the business p)x*uqSd
了解商业的实质和知识 Q5ZZ4`K! A`#/:O4|f Assessing the risks of material misstatement and fraud ?cZ#0U 评估材料错报和舞弊的风险 A"Prgf
eT u|.c?fW'3 Materiality (level), tolerable error w[K!
m.p,u 重要性(级别),可容忍误差 >`0l"K< b`9J1p.; Analytical procedures @nh*H{ 分析程序 4lb(qKea A89n^@ Planning an audit
7U3b YU~; 规划审计工作 F2N)|C< 9s.x%m, Audit documentation: working papers 03%`ouf 审计文件:工作底稿 'j#J1xwJ RaT_5P H~g The work of others Vgj&hdbd 其他机构的文件 b|rMmx8vA u%s@B1j Rely on the work of experts 'XbrO|% 依靠专家的工作 tM%
f#O +,g"8&> Rely on the work of internal audit G
$F3dx.I 依靠内部审计工作 "3?N*,U_ G\;a_]Q 3. Internal control dF`\ewRFn 内部控制 21LJ3rW_ Qf'%".*=~8 The evaluation of internal control systems q^I/
对内部控制系统的评估 @)IHd6 R *l-f">?| Tests of control -|FSdzvg 控制测试
6m\MYay +H4H$H Substantive procedures (time, nature, extent) p`PBPlUn 实质性程序(时间,性质,程度) `\pv^#5HV9 MS=zG53y Transaction cycles: revenue, purchases, inventory, etc. /uNgftj 交易周期:收入,采购,库存等。 H}p5qW.tH: +HpPVuV ,$,c<M 4.Audit evidence c1wP/?|.> 审计证据 fPA5]a9 jG E=7 Obtain sufficient, appropriate audit evidence p$:ERI 获取足够、适当的审计证据 } 5nVZ
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"R!)"B== Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Qm
>x? 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 1FPt%{s3 d41DcgG'j( The audit of specific items I\8F.J1_ 审计的具体项目 $GI
jWlAh *}@zxFe+ Receivables: confirmation
nG~#o 应收帐款:确认 -,Oq=w*EV ;/79tlwq Inventory: counting, cut-off, confirmation of inventory held by third parties
?6#F9\ 存货:数量,减值,第三方持有存货的确认 )*CDufRFz X%sMna) Payables: supplier statement reconciliation, confirmation }}Kjb 应付帐款:供应商的申明一致,确认 ~Q3y3,x `Vf k.OP Bank and cash: bank confirmation m) -DrbE 银行存款和现金:银行的确认 jI;iTKjB( :ot^bAyt| Auditing sampling [e6zCN^t 审计抽样 vUNmN2pRJ )[]*Y]vSx 5.Review
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P&$!bH% 复核 c(j|xQ\pE d8p<f+ Subsequent events ?B5934X 随后发生的事件 ER'zjI>t@ |l#<vw
wE h@H8oZ[ <8 ,,pOb $.0l% $ 7 Going concern |3:e$ 持续关注 e%wzcn ToXgl4:kd Management representations O'L9 s>B 与管理层的交涉沟通 <5t2 +D]]} ]aDU* tk Audit finalization and the final review: unadjusted differences d J|/.J$d 审核定稿和最后审查:未经调整的差异 @}oY6cW;B* q[
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XO /]@1IC{Lk 6. Reporting +;|" # 报告 k7cM.<s! 学会计论坛bbs.xuekuaiji.com e,cSB!7 Appendix oWP3Y. 附录 t)__J\xF Audit procedure ;NJx9)7< 审计程序 m(0c|-