1. Assurance engagements and external audit
保证约定和外部审计 h)^|VM
%CQv&d2 Materiality, true and fair presentation, reasonable assurance eQ*zi9na 物质性,真实公平的描述,合理的保证 N~
P1^x~ T.W^L'L` Appointment, removal and resignation of auditors ~=9S AJr] 审计人员的的任命、免职和辞职 `3*QKi$ Rh%@N.Z* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^fE8|/]nG9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 iNilk!d6Q3 .)<l69ZD Z Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :KqSMuKR 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 ;U#=H9_ 7g:Lj,Z4L Engagement letter Y@7n>U 约定书(委托书) +
Y!:@d g_rk_4] 2. Planning and risk assessment 5}a.< 规划和风险评估 l| y.6v 3p]\l ]= General principles g _0| `Sm 一般原则 p_vldTIW #CcEI Plan and perform audits with an attitude of professional skepticism "{Hl! Zq/ 持专业的怀疑态度计划和执行审计工作 (}s& 84! P=7X+}@ Audit risks = inherent risk ×control risk ×detection risk smn~p/u 审计风险=内在风险×控制风险×检查风险 LW#U+bv]Dq <$ qT(3w<y Risk-based approach Tp.:2[ 基于风险的办法 q=*bcDu {R"mvB` Understanding the entity and knowledge of the business D5:|CMQ 了解商业的实质和知识 FjMKb 3!%-O:! Assessing the risks of material misstatement and fraud Nw(hN+_u 评估材料错报和舞弊的风险 85$ WH f$vU$>+[ Materiality (level), tolerable error nW<nOKTnk_ 重要性(级别),可容忍误差 qJ2Z5 gYbcBb%z Analytical procedures brG!TJ 分析程序 #m;o)KkH$r CHq5KB98+ Planning an audit [X
ubzZ9 规划审计工作 7 U-}Y p'6XF{ Audit documentation: working papers f
'*/IG 审计文件:工作底稿 )l/
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The work of others :*^aSPlV 其他机构的文件 ";7/8(LBZ r4<As` & Rely on the work of experts FA := ) 依靠专家的工作 \En"=)A 1OqVV?oz Rely on the work of internal audit P 00%EB 依靠内部审计工作 EhW"s%Q 5<Uh2c 3. Internal control k~3\0man 内部控制 %3AE
2" mU"Am0Bdjq The evaluation of internal control systems Xfbr;Jt"< 对内部控制系统的评估 m*YfbOhs# X|G[Ma? Tests of control 8aKS=(Z!j 控制测试 !"&-k:|g wLb:FB2 Substantive procedures (time, nature, extent) wm Ie x 实质性程序(时间,性质,程度) 587;2 pzaU'y#PM Transaction cycles: revenue, purchases, inventory, etc. ^q#[oO 交易周期:收入,采购,库存等。 J
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CE`m 4.Audit evidence cP\z*\dS 审计证据 sjb.Ezoq3 "C(yuVK1G Obtain sufficient, appropriate audit evidence ob'"
^LO\ 获取足够、适当的审计证据 {`e-%< l9OpaOVfJ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations [@JK|50|K 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 d{t@+}0.u 4:^MSgra The audit of specific items t;/uRN*. 审计的具体项目 0
f$96sl K=E+QvSG Receivables: confirmation ~WORC\kCW 应收帐款:确认 >)G[ww[ !M`.(sO] Inventory: counting, cut-off, confirmation of inventory held by third parties +
rA#]#hN 存货:数量,减值,第三方持有存货的确认 'o4`GkNh) w!v^6[! Payables: supplier statement reconciliation, confirmation kFY2VPP~ 应付帐款:供应商的申明一致,确认 *W`7JL, 023uAaI^3r Bank and cash: bank confirmation j@^zK!mO 银行存款和现金:银行的确认 i+_=7(e 6xwjKh:9 Auditing sampling ARt{ 2| 审计抽样 8x LXXB Ea][:3 5.Review
NZ&ZK@h}. 复核 Rm}5AJ rx 74v! Subsequent events _|cSXZ| 随后发生的事件 +N7<[hE; H&%oHyK 6<>1,wbq F?"Gln~; 0Zp5y@V8 Going concern nTGZ2C)c<' 持续关注 9N{?J"ido q
}>3NCh Management representations =$^90Q,Z; 与管理层的交涉沟通 (*=>YE'V{ mMOgx Audit finalization and the final review: unadjusted differences
!bCL/[ 审核定稿和最后审查:未经调整的差异 VpAwvMw !Q_Wbu\U CGlEc 6. Reporting /k
K!xe 报告 .0RQbc9 学会计论坛bbs.xuekuaiji.com wIR"!C>LE Appendix \`["IkSg7 附录 tU2#Z=a Audit procedure jO5R ~O` 审计程序 MzgP@tB