1. Assurance engagements and external audit
保证约定和外部审计 k3:8T#N>!O 4^? J BpBZ Materiality, true and fair presentation, reasonable assurance GQU9UXe 物质性,真实公平的描述,合理的保证 MV+S.`R ch^tq",1> Appointment, removal and resignation of auditors pONBF3H8 审计人员的的任命、免职和辞职 tks3xS ]GSs{'UhB Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ax'jNo
l 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 vai.w-}Z ZO^Y9\L Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior nWrknm 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<A593 ^CZ)!3qd1 Engagement letter e~wuoE:M3 约定书(委托书) X={n9*Sd8 9PpPAF 2. Planning and risk assessment d8Keyi8[ 规划和风险评估 5LPyPL L {95z\UE} General principles I eQF+Xz 一般原则 @R!f(\ >9h@Dj[|! Plan and perform audits with an attitude of professional skepticism f/_RtOSw 持专业的怀疑态度计划和执行审计工作 `0
]kRA8= AqD)2O{VO Audit risks = inherent risk ×control risk ×detection risk zsQhydTR 审计风险=内在风险×控制风险×检查风险 AbWnDqv (|(#W
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Risk-based approach ,gvv297 基于风险的办法 2J^jSgr50d L `fDc Understanding the entity and knowledge of the business #
U46Au 了解商业的实质和知识 OS
X5S:XS -ZmccT" 8 Assessing the risks of material misstatement and fraud FG?69b> 评估材料错报和舞弊的风险 9c/&+j q.
%[!O Materiality (level), tolerable error SBj9sFZ 重要性(级别),可容忍误差 xz@/^Cj h{dR)#)GF< Analytical procedures qyfw$$X 分析程序 '+!@c&d#%o >bKN$,Qen Planning an audit }~Am{Er<l 规划审计工作 HJ&|&tT Cg~GlZk} Audit documentation: working papers tkN5|
95 审计文件:工作底稿 ^>g7Kg"0 ,]OL[m The work of others kJ;fA|(I 其他机构的文件 Nb))_+/ ;au-NY Rely on the work of experts rv(Qz|K@ 依靠专家的工作 uC_&?
sT. :"Pj$ Rely on the work of internal audit lP4A?J+Q 依靠内部审计工作 8x`?Yc R'#[}s 3. Internal control _x.!,
g{ 内部控制 :RJ=f 7?@s.Sz|fV The evaluation of internal control systems 9~6FWBt 对内部控制系统的评估 l?+67cQLA MjO.s+I Tests of control PMDx5-{A/t 控制测试 QzjLKjl7p4 g3p*OYf Substantive procedures (time, nature, extent) MX=mGfoa 实质性程序(时间,性质,程度) n4albG4 7=YjY)6r^ Transaction cycles: revenue, purchases, inventory, etc. A4}6hG# 交易周期:收入,采购,库存等。
aY^_+&&G @`qhQ |Rh%wJ 4.Audit evidence mk)F3[ke 审计证据 8 |2QJ TFX*kk&R Obtain sufficient, appropriate audit evidence 9=(*#gRd 获取足够、适当的审计证据 ~ccwu B(x$
Ln"y[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations N:#"4e 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 80X #V 0]tr&BLl* The audit of specific items *\?tW]8< 审计的具体项目 #q7`"E=M" 1^G*)Qn5Df Receivables: confirmation ;~&F}!pQ 应收帐款:确认 lyBae?%& Z J:h] Inventory: counting, cut-off, confirmation of inventory held by third parties }i32 存货:数量,减值,第三方持有存货的确认 LwpO_/qV g]^@bxdg Payables: supplier statement reconciliation, confirmation nf,R+oX 应付帐款:供应商的申明一致,确认 ar-N
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$F% Bank and cash: bank confirmation $^ \8-k " 银行存款和现金:银行的确认 [.M<h^xrB >t-9yO1XQq Auditing sampling ac8+?FpK # 审计抽样 0dv# [ [P5+}@t 5.Review
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SU, 复核 dLV>FpA\ 9oOr-9t3 Subsequent events Fa}3UVm 随后发生的事件 un{LwZH MP5
vc5[ Hw 7 hn: Qh4@Nl#Ncf Going concern i:9f# 持续关注
'&?OhSeN [If%+mHdU Management representations inO)Y]|f 与管理层的交涉沟通 jV83%%e HAq Audit finalization and the final review: unadjusted differences 'CE3
|x\%K 审核定稿和最后审查:未经调整的差异 f+#^Lngo A4Dj4n 0 >/,7j:X 6. Reporting T%GdvtmS> 报告 vM_UF{a$= 学会计论坛bbs.xuekuaiji.com G}!dm0s$ Appendix _wMc7`6F 附录 lX^yd5M&f Audit procedure nVkPYeeT 审计程序 +n]z'pijb