1. Assurance engagements and external audit
保证约定和外部审计 @";z?xj 'U<-w$!f+^ Materiality, true and fair presentation, reasonable assurance C3fSSa%b 物质性,真实公平的描述,合理的保证 6[BQx)7T
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5 Appointment, removal and resignation of auditors wAE,mw 审计人员的的任命、免职和辞职 Ya] qo] }+U} [G Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion n8"S;:Zm 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 EZkg0FhkZ ~ei\~;n\@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0dhJ# [Y 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 5q[0;`J pyK|z
vr-r Engagement letter >'#
G$f 约定书(委托书) E?|"?R,,, i][7S mN 2. Planning and risk assessment
>So)KB 规划和风险评估 'tK5s>gv< >V:g'[b General principles PezUG{q( 一般原则 ^.Y"<oZSS =Haqr*PDx Plan and perform audits with an attitude of professional skepticism )%8oE3O# 持专业的怀疑态度计划和执行审计工作 Vm]ltiTVk hvu>P { Audit risks = inherent risk ×control risk ×detection risk ToIvyeFr 审计风险=内在风险×控制风险×检查风险 c@:L7#8 rkA0v-N6v Risk-based approach DB'pRo+U 基于风险的办法 \RZF
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X.d Understanding the entity and knowledge of the business =%AFn9q 了解商业的实质和知识 k))*Sg ywlN4= Assessing the risks of material misstatement and fraud ~~]/<d 评估材料错报和舞弊的风险 07-S%L7Z pYV$sDlD Materiality (level), tolerable error BDY@&vF 重要性(级别),可容忍误差 l)E
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8 -!( Analytical procedures cOra`7L` 分析程序 h+|3\>/@9{ *zX*k7LnV Planning an audit 06 gE;iT 规划审计工作 }
NPF]P; ) F 6#n&2 Audit documentation: working papers v=?U
{{xQ 审计文件:工作底稿 W5*%n]s~ ABEC{3fWpu The work of others POTW+Zq] 其他机构的文件 Xg.'<.!g0
[6qa"Ie Rely on the work of experts ~,yHE3B\G 依靠专家的工作 UwY <3ul W;*rSK|(Sc Rely on the work of internal audit M*| y&XBe 依靠内部审计工作 )NZ6!3[@ 9@C3jZ+9`H 3. Internal control 7\d{F)7E 内部控制 >x)YdgJ* Q17"hO>kC The evaluation of internal control systems
,s0 E]]( 对内部控制系统的评估 dC@aQi
6{6 5gW`;Cdbyc Tests of control X
hFa9RC 控制测试 %a+X\\v2 V
?3>hQtB Substantive procedures (time, nature, extent) }[Uh4k8P 实质性程序(时间,性质,程度) e;pVoRI LU4\&fd Transaction cycles: revenue, purchases, inventory, etc. eA&hiAP/ 交易周期:收入,采购,库存等。 *Id$%O OlhfBu)~ A|tee@H*0 4.Audit evidence K|];fd U 审计证据 c\UVMyE @lAOi1m,, Obtain sufficient, appropriate audit evidence _:0<]<x? 获取足够、适当的审计证据 *=dFTd"# hC<X\yxe
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?ECmPS1 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 }GsZ)\!$4 -@i)2J_WP The audit of specific items qAm$yfYs` 审计的具体项目 B?-RzWB\3 }uWJ Receivables: confirmation Jl&bWp^3 应收帐款:确认 G;V@oT ,T"pUe VJ Inventory: counting, cut-off, confirmation of inventory held by third parties ;6t>!2I>C 存货:数量,减值,第三方持有存货的确认 oT&JQ,i[2Q 57IrD*{ Payables: supplier statement reconciliation, confirmation 0t5>'GYX 应付帐款:供应商的申明一致,确认 `3kE$h# i9k7rEW^ Bank and cash: bank confirmation l9)iLOj 银行存款和现金:银行的确认 >5wA B zy4AFW Auditing sampling ~X5yHf3 审计抽样 _`/0/69 O;f^'N 5.Review
>h<eEv/ 复核 '*!R
gbj; +-'qI_xo Subsequent events x@2rfs 随后发生的事件 [Z,AquCU( \^;Gv%E "%urT/Fv& jM1_+Lm1 Vv'
e,m Going concern s8}:8 持续关注 9 f-T>} FFbMG:>: Management representations *)ed( +b 与管理层的交涉沟通 =b32E^z, CB_(9T72H Audit finalization and the final review: unadjusted differences L;nRI. 审核定稿和最后审查:未经调整的差异
3`TC* yt>Pf<AI g}Hk4+ 6. Reporting 5h1!E 报告 vPmP<c)cb 学会计论坛bbs.xuekuaiji.com seHwn'Jn Appendix |/arxb& 附录 cAyR)Y!I Audit procedure zA&0H 审计程序 uA
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