1. Assurance engagements and external audit
保证约定和外部审计 $XZC8L# *vqr+jr9 Materiality, true and fair presentation, reasonable assurance fzk^QrB 物质性,真实公平的描述,合理的保证 l,lfkm gfPR3%EXs Appointment, removal and resignation of auditors F<YXkG4pO 审计人员的的任命、免职和辞职 IEP^
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion DwNEqHi 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 izvwXC mne?r3d Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior kGkfLY6B 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 5ltrr(MeD >[qoNy; Engagement letter BYKONZu 约定书(委托书) K|ZB!oq ->u}b?aF 2. Planning and risk assessment k^i\<@v 规划和风险评估 />13?o# N!Cy)HnS\w General principles DKG99biJN 一般原则 eKv{N\E 71I: P|.> Plan and perform audits with an attitude of professional skepticism TGSkJ 1Lx 持专业的怀疑态度计划和执行审计工作 ^77Q4"{W Z'cL"n\9R] Audit risks = inherent risk ×control risk ×detection risk N,0&xg3 审计风险=内在风险×控制风险×检查风险 VZ1u/O?ub mE)I(< % Risk-based approach j96\({;k 基于风险的办法 VX+:C(m~ ~2L]K4Z^ Understanding the entity and knowledge of the business 5<RZht$i 了解商业的实质和知识 wj$WE3Y c*N>7IF, Assessing the risks of material misstatement and fraud )1ct%rue 评估材料错报和舞弊的风险 _Z0O]>KH py':UQS*q Materiality (level), tolerable error d#>iFD+ 重要性(级别),可容忍误差 Q^@z]Sc[ WW[G ne Analytical procedures "74Rn"d5 分析程序 U^~jB= =] 6xT"j)h Planning an audit TJ`Jqnh 规划审计工作 ?(2^lH~6h 9J(jbJ7p Audit documentation: working papers C'S& 审计文件:工作底稿 #bZT&YE^ KwxO%/-}S The work of others Gi7p`F. 其他机构的文件 SLi?E '.5_L8 Rely on the work of experts zv>7;En3 依靠专家的工作 T~G~M/ ;+NU;f/WM Rely on the work of internal audit Ug
C{ 依靠内部审计工作 o"Mhwh C/{%f,rU 3. Internal control Sft
+Gb6 内部控制 G5hh$Nmpi Re]7G.y The evaluation of internal control systems qf?X:9Wt 对内部控制系统的评估 UR'P, F\BD7W Tests of control yRtxh_wr9 控制测试 7>$&CWI t{g7 :A Substantive procedures (time, nature, extent) 7
yp} 实质性程序(时间,性质,程度) eUZvJTE b.lK0 Xo Transaction cycles: revenue, purchases, inventory, etc. tv\_&
({ 交易周期:收入,采购,库存等。 D\9-MXc1 >j}.~$6dj_ 72akOx
4.Audit evidence qrt2BT) 审计证据 k]] e8> k
r{eC/Q" Obtain sufficient, appropriate audit evidence g|V md 获取足够、适当的审计证据 '@3Kq\/ o3kVcX^ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }MCJ$=5 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 (I0QwB @q<F_'7is The audit of specific items nAY'1!O i 审计的具体项目 5* 3T+OK ['#3GJz- Receivables: confirmation ;lU]ilYv 应收帐款:确认 /^^wHW: i-E/#zni Inventory: counting, cut-off, confirmation of inventory held by third parties ~Jlo> 存货:数量,减值,第三方持有存货的确认 n[tES6u `p\@b~GM Payables: supplier statement reconciliation, confirmation w\(;>e@ 应付帐款:供应商的申明一致,确认 jTE~^ ]s<}'& Bank and cash: bank confirmation A{,ZfX;SPO 银行存款和现金:银行的确认 u~\I 5A`T}~"X Auditing sampling
9n!IdqKN 审计抽样 2oFbS%OV Qs1e0LwA9 5.Review
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4}!;< 复核 ^!yJ;'H\ ]^c]* O[8 Subsequent events \Zbi`
;m? 随后发生的事件 b@?pofZ`k V+- ]txu| o{I]c#W FdFN4{<QZ MbJ|6
g99 Going concern %K7wScz7 持续关注 JVawWw0q f zsD
Management representations '3eL^Aq 与管理层的交涉沟通 N&K`bmtD i3v|r 0O~L Audit finalization and the final review: unadjusted differences N "Mw1R4 审核定稿和最后审查:未经调整的差异 DF`?D
+ #V#sg}IhM? H(,D5y`k1 6. Reporting nLc Oz3h 报告 <V_P)b8$1 学会计论坛bbs.xuekuaiji.com .M zAkZ= Appendix R[T94U 附录 sBV})8]KM Audit procedure {IR-g,B 审计程序 6-!U\R2Z>