1. Assurance engagements and external audit
保证约定和外部审计 mC[UXN/ 55Gtp\L Materiality, true and fair presentation, reasonable assurance k?6z_vu 物质性,真实公平的描述,合理的保证
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%( Appointment, removal and resignation of auditors q,%:h`t\ 审计人员的的任命、免职和辞职 zj|WZ=1*Wp (Yb[)m>fQ} Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion VDbI-P&c 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 o[1ylzk}+ v [njdP Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5x8+xw3Eh 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 $uDqqG(^ n_u1&a' Engagement letter %rkk>m 约定书(委托书) j&R+2%
Te,$M3| 2. Planning and risk assessment n_nl{ 规划和风险评估 H1EDMhn/ CC^E_j T General principles ,*I@ 一般原则 eH%RNtP` <Fz~7WVd Plan and perform audits with an attitude of professional skepticism \ I`p|&vG 持专业的怀疑态度计划和执行审计工作 ^:=f^N=^ LiQgR
6j Audit risks = inherent risk ×control risk ×detection risk MV
>$BW 审计风险=内在风险×控制风险×检查风险 Gi2$B76< mLk(y* Risk-based approach BB$oq' 基于风险的办法 .L6Zm U ~lAKJs#{ Understanding the entity and knowledge of the business r|Z5Xc 了解商业的实质和知识 #/2$+x
"Z=5gj Assessing the risks of material misstatement and fraud R(Kk{c:-@ 评估材料错报和舞弊的风险 o=J9 ~]C%/gEh Materiality (level), tolerable error cD|Htt" 重要性(级别),可容忍误差 <[:o !$ _nh[(F<hz Analytical procedures W,^W^:m-x 分析程序 4QOEw-~w&s y
!$alE Planning an audit \b=Pj!^gwb 规划审计工作 WI> P
-D J(4"S o_ Audit documentation: working papers 'B5^P 审计文件:工作底稿 RwI[R)k 39wa|:I The work of others ?<Wb@6kh` 其他机构的文件 U6E\AvbRn XW{>-PBg: Rely on the work of experts QqNW}:# 依靠专家的工作 'H8(=9O1d FTc.]laO Rely on the work of internal audit G;NF5`*4mc 依靠内部审计工作 xL|;VyD W14F 3. Internal control ;5-r_D;9 内部控制 <@wj7\pQ xv{O^Ie+S The evaluation of internal control systems ML;*e "$ 对内部控制系统的评估 Wq*b~Lw $$b
9&mTl# Tests of control D8&`R 控制测试 O$/o'"@ / yz8mP3"c:o Substantive procedures (time, nature, extent) eW5SFY. 实质性程序(时间,性质,程度) Z6\+ _Z5Mw+=19 Transaction cycles: revenue, purchases, inventory, etc. !q"W{P 交易周期:收入,采购,库存等。 Lip4)Y [ BH]Yn u&o RrUBpqA 4.Audit evidence qTZFPfyU 审计证据 }_=eT] )i+2X5B`S Obtain sufficient, appropriate audit evidence ljl^ GFo 获取足够、适当的审计证据 K\"R&{+= lL1k.&|5m Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations I>L-1o|^
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 8-<:i =X.LA%Sf=u The audit of specific items uqz]J$ 审计的具体项目 R.=}@oPb Eu"_MgD Receivables: confirmation C8FB:JNJV 应收帐款:确认 >pUtwIP *m?/O}R Inventory: counting, cut-off, confirmation of inventory held by third parties {( r6
e 存货:数量,减值,第三方持有存货的确认 D %Xo&V[ &0f5:M{P Payables: supplier statement reconciliation, confirmation McB[|PmC 应付帐款:供应商的申明一致,确认 Ft}@1w5 .r*2| Bank and cash: bank confirmation w$JvB5O 银行存款和现金:银行的确认 N('&jHF
%iV^S!e Auditing sampling vpmj||\- 审计抽样
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K|5bK *_>Lmm.yh 5.Review
>/|q:b^2r 复核 I`NjqyTW ~69&6C1Ch Subsequent events *6q5S4 r 随后发生的事件 &b:1I7Cp* 8OgLn?"P 13taFVdU kc0E%odF.v wI(M^8F_Mf Going concern t.mVO]dsj 持续关注 / m=HG^! x7O-Y~[2 Management representations 21"1NJzP 与管理层的交涉沟通 oq}'}`lw" 82l~G;.n3 Audit finalization and the final review: unadjusted differences l\i)$=d&g 审核定稿和最后审查:未经调整的差异 ](hE^\
SC eA<0$Gs,h 'inFKy'H 6. Reporting \ Yx/(e 报告 B
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Appendix YPxM<Gfa8 附录 9 AJ(&qY( Audit procedure VVlr*` 审计程序 3W
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