1. Assurance engagements and external audit
保证约定和外部审计 -oB`v' wak`Jte=}m Materiality, true and fair presentation, reasonable assurance
CJf4b:SY@ 物质性,真实公平的描述,合理的保证 "VI2--%v3 7z9[\]tt Appointment, removal and resignation of auditors .,&6 x. 审计人员的的任命、免职和辞职 h
{.x:pPXy b.mWB`59 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion is6d:p
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 l*]nvd_ 9RmdQ]1n4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior P%y$e0 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 %R@&8 J 7]LMw7 Engagement letter 3
&5AbIZ 约定书(委托书) ,.TwM;w= =g<Y[Fi2 2. Planning and risk assessment ^^kL.C Ym 规划和风险评估 9YVr9BM'K =0_((eXwf General principles uE^5o\To 一般原则 Hr!%L*h? '$y.`/$ Plan and perform audits with an attitude of professional skepticism XBN,{ 持专业的怀疑态度计划和执行审计工作 *$9Rb2}kK 9ve)+Lk Audit risks = inherent risk ×control risk ×detection risk 4ad
-' 审计风险=内在风险×控制风险×检查风险 'tMS5d)4: pL`)^BJ Risk-based approach
^9`~-w 基于风险的办法 R7ExMJw nAk;a|Q Understanding the entity and knowledge of the business 6;p"xC- 了解商业的实质和知识 L]3gHq
?Suv.!wfLl Assessing the risks of material misstatement and fraud z]n&,q,5g 评估材料错报和舞弊的风险 :Nl.< 6+ ~vstuRRST Materiality (level), tolerable error &U{"dJ r 重要性(级别),可容忍误差 k?`Q\ XE?,)8 Analytical procedures FcmL4^s.` 分析程序 ^=,N]
j 7YQ689"J6B Planning an audit i$dF0.}Q 规划审计工作 j\TS:F^z 3TF'[(K= Audit documentation: working papers DPylc9[- 审计文件:工作底稿 R*>EbOuI M<cm] The work of others a.B<W9$` 其他机构的文件 u!9bhL`
7!('+x(> Rely on the work of experts "Tc[1{eI 依靠专家的工作 'jjJ[16"d ^_XV }&7Q Rely on the work of internal audit YA*E93 J0 依靠内部审计工作 oxJ#NGD t2#zQ[~X! 3. Internal control GL'zNQP- 内部控制 kd+tD!:F( a 8.Xy])! The evaluation of internal control systems {14sI*b16 对内部控制系统的评估 f<l.%B ah|`),o(k Tests of control &1M#;rE;D# 控制测试 @j+X>TD Z$2Vd`XP Substantive procedures (time, nature, extent) ^5~)m6=2 实质性程序(时间,性质,程度) 15wwu} X fhbILg Transaction cycles: revenue, purchases, inventory, etc.
UVaz,bXla 交易周期:收入,采购,库存等。 &ZAc3@l[c +8|r_z\A5a A:YWXcg 4.Audit evidence jWJ/gv~ $ 审计证据 ]]lM) hsHtLH+@ Obtain sufficient, appropriate audit evidence }I
^e:,{ 获取足够、适当的审计证据 ) kK" 1\m g@IYD Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations o>oZh1/\T, 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 w"?E=RS C^!ej" The audit of specific items =%R|@lz_x 审计的具体项目 Ll'!aar, 62{[)jt{ Receivables: confirmation &$hT27A>k 应收帐款:确认 kG|pM54:^ <]kifiN# Inventory: counting, cut-off, confirmation of inventory held by third parties 2-.%WhE/ 存货:数量,减值,第三方持有存货的确认 C;.+ kE ~#V1Gunq Payables: supplier statement reconciliation, confirmation z{dn 应付帐款:供应商的申明一致,确认 ~n`G>Oe3 ~[9(}UM Bank and cash: bank confirmation 8WRxM%gsH 银行存款和现金:银行的确认 uq_h8JH$ N6*v!M+ Auditing sampling U&<w{cuA 审计抽样 Trwk9 + )uIHonXU 5.Review
VKXZA2<?' 复核 &4-rDR, P
g1EE"N@ Subsequent events {;j@-=pV 随后发生的事件 sKuPV +jpC%o}C ,Jh('r7 6mbHfL>cO
gC}D0l[ Going concern
,1g*0W^ 持续关注 +i.b&PF'H ."\&;:ZNv Management representations M/^kita 与管理层的交涉沟通 'hw_ew Il9pL~u Audit finalization and the final review: unadjusted differences 13:0%IO 审核定稿和最后审查:未经调整的差异 MX#MDA-4 "7tEk<x ewb/Z[4 6. Reporting hSyA;*)
U 报告 h2C1'+Q{9 学会计论坛bbs.xuekuaiji.com +: oD?h Appendix Uv"GG:
K_ 附录 >J[Wd<~t Audit procedure
UCP4w@C 审计程序 Cq, hzi-