1. Assurance engagements and external audit
保证约定和外部审计 !;Yg/'vD- 5\5/ Materiality, true and fair presentation, reasonable assurance JQ8fdP A 物质性,真实公平的描述,合理的保证 ;c-(ObSm 1 d}Z(My Appointment, removal and resignation of auditors 8<S~Z:JK 审计人员的的任命、免职和辞职 .h@rLorm> jnK WZ/R Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^84G%)`& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 o{* e'4 8_BV:o9kL Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior v
j'wm}/ 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 8=B|C'> 0%&1\rm+j Engagement letter R]c+?4J 约定书(委托书) "pi=$/RD9 h)ECf?r< 2. Planning and risk assessment
fHE<( 规划和风险评估 bH7X'%r [')m|u~FS4 General principles Se:.
4< 一般原则 [,t*Pfq'W8 J*yf2&lI5 Plan and perform audits with an attitude of professional skepticism D.B.7-_8 持专业的怀疑态度计划和执行审计工作 we~[ ]
\
8ndYV>{f Audit risks = inherent risk ×control risk ×detection risk <k eVrCR 审计风险=内在风险×控制风险×检查风险 _E &A{HkJ lGPUIoUo Risk-based approach T*8VDY7 基于风险的办法 <Swt); nrL9
E'F' Understanding the entity and knowledge of the business AF;)#T
< 了解商业的实质和知识 2Nu=/tMN B6u
/mo< Assessing the risks of material misstatement and fraud
?]|\4]zV 评估材料错报和舞弊的风险 5gH1.7i b g`{;(/M+ Materiality (level), tolerable error Fsmycr!R 重要性(级别),可容忍误差 BWeA@v q
MfT>rH Analytical procedures ^=BTz9QM 分析程序 A>
vBQN M>wYD\oeg Planning an audit 5L+>ewl 规划审计工作 |4)>:d R@58*c:U( Audit documentation: working papers *]ly0nP 审计文件:工作底稿 YZL kL26[ 7]U
"Z* The work of others V/%>4GYnC 其他机构的文件 _(_a*ml p#ol*m5wE Rely on the work of experts *;l]8. 依靠专家的工作 T%.8'9 d?s<2RkPT Rely on the work of internal audit dbwe?ksh 依靠内部审计工作 ^!<U_;+ chcbd
y>C 3. Internal control 6_J$UBT 内部控制 3B1XZm nGpXI\K The evaluation of internal control systems
#zG&|<hc 对内部控制系统的评估 MuYk};f
WQ~;;.v# Tests of control In:9\7~jC
控制测试 TC@s
8|):`u Substantive procedures (time, nature, extent) wg7V-+@i 实质性程序(时间,性质,程度) X>1,!I9 3)F|*F3R Transaction cycles: revenue, purchases, inventory, etc. j|4<i9^} 交易周期:收入,采购,库存等。 ?zeJ#i 2QD3&Q9 0C =3dnp6 4.Audit evidence Y#!UPhg< 审计证据 00G%gQXk, *EOdEFsR/ Obtain sufficient, appropriate audit evidence i'a?kSy 获取足够、适当的审计证据 ]p _L) -9%:ilX~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations WB?jRYp 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 NE"@Bk
cm X>d"]GD The audit of specific items =+/eLKG 审计的具体项目 SFB~
->db C\3y {s Receivables: confirmation '{a/2
l 应收帐款:确认 udxFz2>_l$ xe#FUS
3 Inventory: counting, cut-off, confirmation of inventory held by third parties )2pbpbWX> 存货:数量,减值,第三方持有存货的确认 ql<i] Y _4rFEYz$d Payables: supplier statement reconciliation, confirmation a
K&b{d 应付帐款:供应商的申明一致,确认 _76PIR{an VbJiZw(aR Bank and cash: bank confirmation I, -hf=- 银行存款和现金:银行的确认 kjW+QT?T& 8
BY j Auditing sampling ?p9VO.^5 审计抽样 0)%YNaskj AjmVc]) 5.Review
bBu,#Mc 复核 ~Fe${2 m#8m] Y Subsequent events IM:=@a{ 随后发生的事件 (hTCK8HK 03xa'Of> {FO;Yg' hhSy0 3 j!3E Going concern sSOOXdnGG 持续关注 +J_c'ChN 2{]`W57_= Management representations J cg,#@ 与管理层的交涉沟通 *"R|4"uy CEXyrs< Audit finalization and the final review: unadjusted differences rFIqC:= 审核定稿和最后审查:未经调整的差异 {n(b{ibl e`@ # *}A oE<`VY| 6. Reporting vh
"R'o 报告 g+DzscIT 学会计论坛bbs.xuekuaiji.com F|F]970 Appendix ~1cnE:x;V 附录 #%`|~%`{: Audit procedure .9,zL=)Ba 审计程序 j;
']cWe