1. Assurance engagements and external audit
保证约定和外部审计 '&:x_WwVrO ,beR:60) Materiality, true and fair presentation, reasonable assurance |C6(0fgWd 物质性,真实公平的描述,合理的保证 [l%fL9 @\`G & VB Appointment, removal and resignation of auditors (vsk^3R[6 审计人员的的任命、免职和辞职 qm8n7Z/ X,EYa>RSy_ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion dh;Mp E 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +'j*WVE%5 G\>\VA Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9=~H6(m> 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 w+9C/U;|s O;BMwg_7 Engagement letter y8*@dRrq 约定书(委托书) n+\Cw`'<H qVD!/;l 2. Planning and risk assessment =R;1vUio 规划和风险评估 8wpwJs&V H"GE\ General principles .cT$h?+jyl 一般原则 Na 9l# 0SCW2/o8 Plan and perform audits with an attitude of professional skepticism [^d6cMEOlc 持专业的怀疑态度计划和执行审计工作 W[X!P)=w] 7! b)'W? Audit risks = inherent risk ×control risk ×detection risk v8[ek@ 审计风险=内在风险×控制风险×检查风险 9g&)6,< oj(A`[ Risk-based approach y)^CDe2xU 基于风险的办法 AV[P QI zGL<m0C Understanding the entity and knowledge of the business &>zy_) 了解商业的实质和知识 TaQ "G X:SzkkVl7 Assessing the risks of material misstatement and fraud v>y8s&/ 评估材料错报和舞弊的风险 O
{ %A&Ui F{*9[jY Materiality (level), tolerable error Z!RRe
]"y 重要性(级别),可容忍误差 fyg~KF} |6(qg5" Analytical procedures ( ln 分析程序 COan)<Ku Ro'4/{}+ Planning an audit \/'#=q1 规划审计工作 iVpA@p x#F
1@r8R Audit documentation: working papers uU[[[
LQq 审计文件:工作底稿 $-fj rQ +NLQYuN The work of others 1YIux,2\ 其他机构的文件 g"Q}
h 01-\:[{ Rely on the work of experts cGpN4|*rQ 依靠专家的工作 {b-0
_ Z\*5:a] Rely on the work of internal audit ?`T6CRZhr 依靠内部审计工作 71L\t3fG 9-a2L JI 3. Internal control k{}[>))Q 内部控制 N}}PlGp$ zy5s$f1IA The evaluation of internal control systems 0XR;5kd% 对内部控制系统的评估 S4 k^&$; ND e[2 Tests of control CFkW@\] 控制测试 L.TgJv43 nv_m!JG7 Substantive procedures (time, nature, extent) +YQ~t,/ 实质性程序(时间,性质,程度) +9 16ZPk +;:aG6q+ Transaction cycles: revenue, purchases, inventory, etc. w8ZHk?: 交易周期:收入,采购,库存等。 j h1 bn '.%iPMM +B`'P9Zk@ 4.Audit evidence =q"w2b& 审计证据 [U%ym{be^ +
4V1>e+ Obtain sufficient, appropriate audit evidence H
IPcZ!p 获取足够、适当的审计证据 `Ct'/h{
{.aK{
V Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ^
Hz 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 KlVi4.] a%MzNH The audit of specific items u@=+#q~/P 审计的具体项目 zqekkR] #RR:3ZPZC Receivables: confirmation
0$xK 应收帐款:确认 ]=?X*,' ^Txu~r0@ Inventory: counting, cut-off, confirmation of inventory held by third parties Qfkh0DX
B 存货:数量,减值,第三方持有存货的确认 Tsm)&$JI8 .q5J^/kr Payables: supplier statement reconciliation, confirmation ]^yV`
Z8 应付帐款:供应商的申明一致,确认 :"OZc7
~
PZ
Bank and cash: bank confirmation QQ^Gd8nQ 银行存款和现金:银行的确认 R/ALR >zPO>.?h7T Auditing sampling p|&ZJ@3 审计抽样 pY{; Yn&t ]+}ZfHp 5.Review
VZT6;1TD$8 复核 u"`5 N`,7 FI} Subsequent events jgo e^f 随后发生的事件 fbh6Ls/ avu*>SB Y=P9:unG r.^0!(d ]Y_{P~ZX Going concern V;>9&'Z3 持续关注 s"I-YFP%c b34zhZ Management representations nwa\Lrh 与管理层的交涉沟通 >:w?qEaE 4)3g!o? Audit finalization and the final review: unadjusted differences o/tVc
v 审核定稿和最后审查:未经调整的差异 EzzTJ> dIoF ~8V kJ%{ [1fr 6. Reporting Zvd ;KGO(a 报告 BKa A=Bl 学会计论坛bbs.xuekuaiji.com HBt|}uZ?6i Appendix ?ada>"~GR_ 附录 =]=B}L` Audit procedure "-G&=
( 审计程序 Zij"/gx\