1. Assurance engagements and external audit
保证约定和外部审计 a4\j.(w)$D YDYN#Ob(; Materiality, true and fair presentation, reasonable assurance ,)M/mG?, 物质性,真实公平的描述,合理的保证 <rx
tdI"3 ve^gzE$<I Appointment, removal and resignation of auditors \wF-[']N 审计人员的的任命、免职和辞职 X.+|o@G `!Yd$=*c_& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion z)Lw\H^/ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 u~
7fK M@+Pq/f: Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior l1vI 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 6{!Cx9V aM+Am,n`@ Engagement letter qs!A)H# 约定书(委托书) 6/6{69tnr <b:xyHS 2. Planning and risk assessment 7~Z(dTdSG 规划和风险评估 x;{Hd;<YF 1pAcaJzf General principles otX/sg.B* 一般原则 hBi/lHu' +Jh1D_+!9 Plan and perform audits with an attitude of professional skepticism '0w</g 持专业的怀疑态度计划和执行审计工作 7n,=`0{r 0.)q5B` Audit risks = inherent risk ×control risk ×detection risk |k^C-
审计风险=内在风险×控制风险×检查风险 28qlp>U 0f#xy
S 3 Risk-based approach cx]H8]ch7 基于风险的办法 X0Wx\xDg[ dhjX[7Bl9 Understanding the entity and knowledge of the business 8([ MR 了解商业的实质和知识 25 cJA4 :b]
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Assessing the risks of material misstatement and fraud
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'aq 评估材料错报和舞弊的风险
&Ufp8[ z*B?Hw), Materiality (level), tolerable error }bSDhMV; 重要性(级别),可容忍误差 d$"?8r4:K pu5%$}dBE Analytical procedures jZD)c_'U 分析程序 ^a<kp69qS $[Q;{Q Planning an audit &(lQgi+^! 规划审计工作 D?=4'"@v
EJ(36h Audit documentation: working papers iI>7I<_ 审计文件:工作底稿 Fv*Et-8tN5 33; '6/ The work of others O>'tag 其他机构的文件 NeJ->x, _xmQGX!| Rely on the work of experts n
=WH=:& 依靠专家的工作 \d*ts(/a* ,}O33BwJp Rely on the work of internal audit W*%(J$E 依靠内部审计工作 YmpaLZJ \E[6wB>uN% 3. Internal control 9J?lNq 内部控制 ik#Wlz`4 F]t=5
-O< The evaluation of internal control systems cUr!U\X[ 对内部控制系统的评估 :d pwr9) y+Hz(}4 Tests of control cg o 控制测试 8+J>jZ k>\v]&|T` Substantive procedures (time, nature, extent) ,`02fMOLc 实质性程序(时间,性质,程度) d14 n> )ki
Gk}2 Transaction cycles: revenue, purchases, inventory, etc. ,i1Bo
G 交易周期:收入,采购,库存等。 PfyJJAQ[ ;>L8&m)R5 8d2\H*a9~ 4.Audit evidence XK\3"`kd 审计证据 |j81?4<)v Kyy
VO" Obtain sufficient, appropriate audit evidence +g kJrw 获取足够、适当的审计证据 nzaA_^`mB N.H<'Q8& Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations p_(En4QSH 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 '
,S}X\ m[KmXPFht1 The audit of specific items !n` |k 审计的具体项目 .#
-F@0a %1$#fxR Receivables: confirmation J8i,[,KcE 应收帐款:确认
&x[7?Y L pB#I_?( Inventory: counting, cut-off, confirmation of inventory held by third parties UfPHV%Wd 存货:数量,减值,第三方持有存货的确认 Fi67 "*gE ;-XfbqZ\ Payables: supplier statement reconciliation, confirmation vg5_@7 应付帐款:供应商的申明一致,确认 <e?Eva%t` 8#VD u( Bank and cash: bank confirmation NPS*0 y/ 银行存款和现金:银行的确认 mL pM8~L \xbUr`WBY Auditing sampling b,YNCb]H 审计抽样 ;Xy=;Z.]i vsZ?cd
5.Review
]gg(Z!|iQ 复核 A+gS'DZ9C Y)DX Subsequent events S,nELV~! 随后发生的事件 ~!5=o{wy ~mARgv P!E2.K, F -,chp (/N&_r4x Going concern J-Tiw
l 持续关注 e1LIk1`p L/r_MtN Management representations 9i}$245lB 与管理层的交涉沟通 J
(?qk I](a 5i Audit finalization and the final review: unadjusted differences 4$[o; t> 审核定稿和最后审查:未经调整的差异 Uu5(/vw] uT4|43<
G GaG>0x 6. Reporting } P ," 报告 _OTVQo Ap 学会计论坛bbs.xuekuaiji.com n)98NSVDbT Appendix &.\7='$F 附录 xBA"w:< Audit procedure DkEv1]6JI_ 审计程序 U:C:ugm