1. Assurance engagements and external audit
保证约定和外部审计 H
}b\`N[nr t;#Gmo Materiality, true and fair presentation, reasonable assurance BgRZ<B` 物质性,真实公平的描述,合理的保证 ?~2Bi^W5 Dl;d33
Appointment, removal and resignation of auditors Q;26V4 审计人员的的任命、免职和辞职 C}CKnkMMD yBn_Kd Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion x0Bw{>Q 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 68x}w
Ae bsO@2NP' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?y-s20Kd 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 wRVD_? 7U:=~7GH Engagement letter lfS;?~W0k 约定书(委托书) n,KA&)/s FDLd&4Ex 2. Planning and risk assessment -i_En^Fi 规划和风险评估 O{n<WQd{CY N8+P General principles ]*ov&{' 一般原则 _bI+QC# v["3 Plan and perform audits with an attitude of professional skepticism T"W9YpZ 持专业的怀疑态度计划和执行审计工作 fS./y=j(X * bZ\@Qm Audit risks = inherent risk ×control risk ×detection risk #pu}y,QN$ 审计风险=内在风险×控制风险×检查风险 oCJbkt= oBw}hH,hp Risk-based approach V.,bwPb{9 基于风险的办法 aIu2> *ro.mQ_ Understanding the entity and knowledge of the business G?[-cNdk 了解商业的实质和知识 ~t9Mh^gij u33zceE8 Assessing the risks of material misstatement and fraud FaWl,} ] 评估材料错报和舞弊的风险 v>at/ef oEAfowXSqk Materiality (level), tolerable error $Q4=37H+ 重要性(级别),可容忍误差 _$(GRNRYK t F/nah Analytical procedures vPsq<l} 分析程序
dzxI QlP Uh\]?G[G Planning an audit (C~dkR? 规划审计工作 E$T(Qu<- MOLO3?H( Audit documentation: working papers ~'[jBn) 审计文件:工作底稿 tw86:kYEz )KE_
t^$ The work of others B"[{]GP BY 其他机构的文件 :A*0 ]X; -aN":?8(G Rely on the work of experts _ _=s' 依靠专家的工作 .Qk{5=l6P 'Q`C[*c Rely on the work of internal audit R2Yl)2
D 依靠内部审计工作 IQoH@l&Xk k.{G&]r{ 3. Internal control ;/aB)JZ5= 内部控制 u#VweXyU pVz pN8! The evaluation of internal control systems 5m3'Gt4 对内部控制系统的评估
b_mWu@$ +{Gw9h"5g* Tests of control f MzYFM'i 控制测试 :f]!O@.~ r_=p,#}# Substantive procedures (time, nature, extent) .h!9wGi` 实质性程序(时间,性质,程度) ^Yr|K :o<N!*pT Transaction cycles: revenue, purchases, inventory, etc. R
^^1/% 交易周期:收入,采购,库存等。 NlMQHma 776 nWw) tgfM:kzw 4.Audit evidence @92gb$xT 审计证据 1>yha
j(K mf~Lzp Obtain sufficient, appropriate audit evidence ^
`E@/<w8 获取足够、适当的审计证据 gb9[Meg' N[]U%9[=2F Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations "&Ff[O* 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 pr)K{~m]{< =E;
#OZO The audit of specific items 6s&qZ+v- 审计的具体项目 9g4QVo| *<?XTs< Receivables: confirmation rQ
&S< 应收帐款:确认 @n>{&^-c $Llvp bl Inventory: counting, cut-off, confirmation of inventory held by third parties I=K[SY,]9 存货:数量,减值,第三方持有存货的确认 rEg+i@~ 0|GpZuGO9 Payables: supplier statement reconciliation, confirmation ~X[S<Gi# 应付帐款:供应商的申明一致,确认 3^'#ny?l &1oaZY w Bank and cash: bank confirmation :"y0oCu7`W 银行存款和现金:银行的确认 G1p43 nxD'r Auditing sampling |z T%$ 审计抽样 )< l\jfx e /XjN%| 5.Review
l~ CZW*/ 复核 N*HH,m& k RQ~hRT6 Subsequent events 5a8JVDLX^ 随后发生的事件 'G52<sF 8IpxOA#jQ yW[L,N7d _jiQL66pY p|b+I"M Going concern dEL3?-;' 持续关注 KU*`f{| <&KLo>B^ Management representations CG CQa0 与管理层的交涉沟通 *O!T!J 2\DTJ`Y, Audit finalization and the final review: unadjusted differences OuMco+C 审核定稿和最后审查:未经调整的差异 T4Xtuu1 Ri9Kr {(_B 6. Reporting s bs[=
LW4 报告 C{DlcZ< 学会计论坛bbs.xuekuaiji.com RfD{g"]y Appendix Oi6f8*, 附录 vU ?b"n Audit procedure <>SR 4 审计程序 |*Of^IkG0