1. Assurance engagements and external audit
保证约定和外部审计 &$.Vi&{. ! %S9H2Lv Materiality, true and fair presentation, reasonable assurance qN1(mxa.? 物质性,真实公平的描述,合理的保证 P>z k j/5>zS Appointment, removal and resignation of auditors WOZf4X`[ 审计人员的的任命、免职和辞职 cYFR.~p \5BI!< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion DQDt*Uj, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \O/EY& 7v}4 Pl,$4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
:+|b7fF 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 43W>4fsc 5H1SC8+B, Engagement letter |Vs|
&0 约定书(委托书) Ro*$7j0!Hf a.v$+}+.[, 2. Planning and risk assessment 9t(B{S 规划和风险评估 Oj:O-PtN2 HU-4k/I~ General principles i DO`N! 一般原则 H'-Fv!l? iOm~ Plan and perform audits with an attitude of professional skepticism r*C:)z.} 持专业的怀疑态度计划和执行审计工作 pM9Hav@iWU I1=YSi;A Audit risks = inherent risk ×control risk ×detection risk L01R.3Z+ 审计风险=内在风险×控制风险×检查风险 a5{CkM&,( 7uFM)b@.P Risk-based approach j01.`G7Q 基于风险的办法 [-f0s;F1% wh
l)^D Understanding the entity and knowledge of the business F=kD/GCB 了解商业的实质和知识 JAj<*TB.% +V4BJ/H Assessing the risks of material misstatement and fraud 6*Qn9Q%p- 评估材料错报和舞弊的风险 X&0m$x ICo_O]
Ke Materiality (level), tolerable error XL_X0(AKf 重要性(级别),可容忍误差 _|D8~\y u`$,S&Er Analytical procedures 0PE $n 分析程序 9Xmb_@7b} zkYlIUD Planning an audit P1]ucu_y, 规划审计工作 \K9XG/XIx L;I.6<K.
Audit documentation: working papers G1
%c<1Y 审计文件:工作底稿 ?|Fu^eR%X zh2$U
dZ|M The work of others aD8cqVhM3& 其他机构的文件
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z j Rely on the work of experts BoG/Hd.S 依靠专家的工作 &NZN_% I! {AWfp0 Rely on the work of internal audit I>k3X~cG 依靠内部审计工作 ;'!U/N;- k$y(H;XA 3. Internal control Wz nz 内部控制 z{bMW^F 2/sD#vC The evaluation of internal control systems EShc1KPqc 对内部控制系统的评估 1*S It5?4 X?z5IL;rt Tests of control 73P=<3 控制测试 L^yQb4$&M 9E)
*X Substantive procedures (time, nature, extent) N{46DS 实质性程序(时间,性质,程度) ,RKBGOz?f !p >a,8w Transaction cycles: revenue, purchases, inventory, etc. \O
/" F; 交易周期:收入,采购,库存等。 iaQ[}'6!$ AT}}RE@vq @/l{ 4.Audit evidence #`RYKQwB 审计证据 \)eHf
7H
e'[T5HI Obtain sufficient, appropriate audit evidence `* "u"7e 获取足够、适当的审计证据 N(vzxx^ 9"52b9U Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations L~x3}o$-o 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 LG'JQGl5 7Gnslp?[U The audit of specific items ^ 'FC. 审计的具体项目 DQP#h5O GRCc<TM,U Receivables: confirmation 5#g<L ~ 应收帐款:确认 C$){H"# 3H%R`ha Inventory: counting, cut-off, confirmation of inventory held by third parties lyI
rO"o 存货:数量,减值,第三方持有存货的确认 Y'i0=w6G {S%)GvrT Payables: supplier statement reconciliation, confirmation 0&=2+=[c 应付帐款:供应商的申明一致,确认 nQdNXv<( 4A^hP![c#] Bank and cash: bank confirmation bxyEn'vNvQ 银行存款和现金:银行的确认 4q/E7n NLyvi,svS Auditing sampling <*0MD6$5 审计抽样 :^0g}8$< bW;0E%_ 5.Review
KSIH1E 复核 ih.UzPg ;!, ]}2w*X Subsequent events 33J}AK^FE 随后发生的事件 Xx[
LK 7U:,:= 3:<+9X v\rOs+.s $Rv}L' L Going concern }r]WB)_w 持续关注 rtvuAF
iH ?u"(^93f Management representations _55T 与管理层的交涉沟通 ]/p0j$Tq$ FI.S?gy0 Audit finalization and the final review: unadjusted differences %2^C 审核定稿和最后审查:未经调整的差异 8H./@~_ = 583ej2HPg h#zx^F1 6. Reporting ~^lQ[ x 报告 j8zh^q 学会计论坛bbs.xuekuaiji.com daWmF Appendix ~53E)ilB 附录 2]eh[fRQ Audit procedure Bh:AY@k 审计程序 >ly= O