1. Assurance engagements and external audit
保证约定和外部审计 Mc,p]{<<AV 7HL23Vrk Materiality, true and fair presentation, reasonable assurance nA%8
bZ+ 物质性,真实公平的描述,合理的保证
bjN"H`Q f#hmMa Appointment, removal and resignation of auditors :qV|rih_Q 审计人员的的任命、免职和辞职 )bpdj, J7
~Kjl Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion gKgdu($NJ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Q8]S6,pt O* )BJOPa Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0UGAc]!/RZ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ]iZ-MG)J ,4}s 1J# Engagement letter 2P{! n#" 约定书(委托书) A2I
qn5 mXM U 2. Planning and risk assessment ?+$EPaC2 规划和风险评估 $N|Spp0 Jq+@%#G General principles GkKoc v 一般原则 e'=#G$S?g F$9+WS`c Plan and perform audits with an attitude of professional skepticism -Byl~n3*D 持专业的怀疑态度计划和执行审计工作 qSaCl6[Do maV*+!\ Audit risks = inherent risk ×control risk ×detection risk .e}`n)z 审计风险=内在风险×控制风险×检查风险 5z"
X>!?^ dQ#oY|a Risk-based approach pwF])uf*{\ 基于风险的办法 y@Td]6|f [kPl7[OL Understanding the entity and knowledge of the business 0.1?hb|p5T 了解商业的实质和知识 %*Yb
J_j7 (D\`:1g Assessing the risks of material misstatement and fraud 5o0H7k] 评估材料错报和舞弊的风险 9FF wqyF"^It" Materiality (level), tolerable error yzX S{#\ 重要性(级别),可容忍误差 QR$m i1Vv\ 8Z
0@-8vi Analytical procedures ,ZnL38GW 分析程序 w"
A{R B;Co`o2 Planning an audit |]?7r?=J9v 规划审计工作 YCyh+%Q( |;YDRI Audit documentation: working papers cOP%R_ak? 审计文件:工作底稿 e^hI[LbNC ,LL=b-Es The work of others B<,A
I7 其他机构的文件 YH-W{]. -?ebkHe Rely on the work of experts /)r[}C0 依靠专家的工作 Nh6!h% MnptC 1N Rely on the work of internal audit rwAycW7 依靠内部审计工作 5"Y:^_8 +@\=v}:
F 3. Internal control m .^WSy
内部控制 &=lhKt M|7{ZE`Y The evaluation of internal control systems :A,7D(H| 对内部控制系统的评估 AHLXmQl d*:J0J( Tests of control Wk]E6yz6 控制测试 *(nu0 u"kB`||( Substantive procedures (time, nature, extent) qnw8#!%I 实质性程序(时间,性质,程度) + )7h)uq /tq e:* Transaction cycles: revenue, purchases, inventory, etc. ES
[]A&tf 交易周期:收入,采购,库存等。 #LG<o3An =5g|7grQ:` {JW_ZJx 4.Audit evidence fyv S1_ 审计证据 GUsJF;;V IVG77+O# } Obtain sufficient, appropriate audit evidence :tLMh08h 获取足够、适当的审计证据 N
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H <rNz&;m} Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations K )9f\1\ 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 :Y&h'FGZm HH^yruP\} The audit of specific items )'`@rq! 审计的具体项目 _;G|3>5u "%+9p6/ Receivables: confirmation vt}A6mF 应收帐款:确认 ^L's45&_
mB*;> Inventory: counting, cut-off, confirmation of inventory held by third parties %eE 6\
f%g 存货:数量,减值,第三方持有存货的确认 2B]mD-~ AXpyia7nU Payables: supplier statement reconciliation, confirmation iKgH
:[j 应付帐款:供应商的申明一致,确认 l`*R !\ <#7j
~ < Bank and cash: bank confirmation E)(Rhvij 银行存款和现金:银行的确认 Iyt.`z x]|-2t Auditing sampling S{qsq\X 审计抽样 fb|lWEw5h. s C?-L 5.Review
((]Sy,rdk 复核 IL<@UWs6 -&r A<j Subsequent events MrpT5|t 随后发生的事件 7By&cdl o$,e#q)8 Np R&`] jftf]n&Z(q |(rTz!!- Going concern hxsW9 持续关注 RL1cx| ~_"/\;1 Management representations EB[B0e7} 与管理层的交涉沟通 J, vEZT<Mt N(L?F):fT Audit finalization and the final review: unadjusted differences !"N-To-c 审核定稿和最后审查:未经调整的差异 NEX{vZkgw ,{{Z) "qaH !Ytr4DtM
6. Reporting Dbv
KpM H 报告 Y%)@)$sK 学会计论坛bbs.xuekuaiji.com x)^t5"F Appendix R3@$ao 附录 CqbPUcK Audit procedure $qh?$a 审计程序 ?ZT+4U00U