1. Assurance engagements and external audit
保证约定和外部审计 zhI"++ t8 ~isuiK Materiality, true and fair presentation, reasonable assurance hx}X=7w 物质性,真实公平的描述,合理的保证 0(^N ooN?x31 Appointment, removal and resignation of auditors ^^[A\' 审计人员的的任命、免职和辞职 R, UYwI ZBc8^QZ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,GF(pCZzG 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >Qs{LEsLb @dhnpR:L Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Cuom_+wV& 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 }Q;^C FBA th
!E Engagement letter "Q1oSpF 约定书(委托书) /+?eSgM/ GrM`\MIO 2. Planning and risk assessment S@WT;Q2Z 规划和风险评估 p{O@ts: Ap<j;s4` General principles %07vH&<C. 一般原则 F@-8J?Hl: _Q\<|~ Plan and perform audits with an attitude of professional skepticism ])Z p|?Y 持专业的怀疑态度计划和执行审计工作 Y]"lcr} "'I|#dKoG Audit risks = inherent risk ×control risk ×detection risk sbq:8P# 审计风险=内在风险×控制风险×检查风险 Oa'T$' v}u
zUY Risk-based approach 7k#0EhN 1> 基于风险的办法 zw%1a 3! ##yH*{/& Understanding the entity and knowledge of the business nm@.]
"/ 了解商业的实质和知识 -dH]_ ~PedR=Y0n Assessing the risks of material misstatement and fraud eY'RDQa 评估材料错报和舞弊的风险 ?p &Xf>K f.ws\^v% Materiality (level), tolerable error '6f)^DYA'? 重要性(级别),可容忍误差 J!5&
Nc qGECw# Analytical procedures 6=jL2cqx 分析程序 f(*iagEy 9_J'P2e Planning an audit #i-b|J+% 规划审计工作
lN[#+n %ERR^ Audit documentation: working papers z_nY>_L83* 审计文件:工作底稿 &B} ,xcNO LOe l6Ui The work of others ~{{@m]P 其他机构的文件 Ihx[S!: ;% l0Ml> Rely on the work of experts ;1Q@d 依靠专家的工作 k,jcLX. D<Z
]kR( Rely on the work of internal audit 7y=1\KW( 依靠内部审计工作 j.SE'a_ /3qKsv# 3. Internal control XOPiwrg%p 内部控制 OT}P0
~4s .N Z The evaluation of internal control systems hU5_ dV 对内部控制系统的评估 [yDOvQ[ 88A,ll%
Tests of control [g$IN/o% 控制测试 ;Bne=vjQp o:lMRP~ Substantive procedures (time, nature, extent) 7$Pf 实质性程序(时间,性质,程度) saVX2j6Y T&]IPOH9 Transaction cycles: revenue, purchases, inventory, etc. ~f?brQ? 交易周期:收入,采购,库存等。 SBamg
c xgZ<.r #e&LyYx4 4.Audit evidence 8l>YpS*S^ 审计证据 X-cP'" =wFl(Q6J Obtain sufficient, appropriate audit evidence So}pA2[0 获取足够、适当的审计证据 ,o [FUi(#@ |pR'#M4j4A Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4gn|zSe>^ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ]N6UY nSq$,tk( The audit of specific items
4\14HcTcK 审计的具体项目 Y|-:z@n6C y+$a}=cb0 Receivables: confirmation <P-AlHYV- 应收帐款:确认 XZj3x',; f:ep~5] G Inventory: counting, cut-off, confirmation of inventory held by third parties ])vqXjN6" 存货:数量,减值,第三方持有存货的确认 Kj#h9e M#xol/)h Payables: supplier statement reconciliation, confirmation :-cqC|Y 应付帐款:供应商的申明一致,确认 :<xf'. ro18%'RRI Bank and cash: bank confirmation
#QiNSS 银行存款和现金:银行的确认 M0woJt[& r9~I R Auditing sampling lk4$c1ao2@ 审计抽样 h`Xl~= ?
)e6:T( 5.Review
[q(}~0{"- 复核 {1'M76T tCQf ` Subsequent events 4&H&zST//m 随后发生的事件 r,wC5%&Za K#dG'/M|Pb Ob|v$C $A>]lL
o0 HUx-8<ws Going concern p
I@!2c:} 持续关注 j +Ro? 0B(Y{*QB Management representations (b+o$C 与管理层的交涉沟通 &&te(DC\ Bx0=D:j Audit finalization and the final review: unadjusted differences #x(3>} 审核定稿和最后审查:未经调整的差异 ^1X
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t7X-L B 6. Reporting Sh 7ob2 报告 NeniQeR 学会计论坛bbs.xuekuaiji.com rnXoA, c/ Appendix sDyt 3x
N 附录 ;et(Yi;9 Audit procedure gr4JaV 审计程序 C.+:FY.H