1. Assurance engagements and external audit
保证约定和外部审计 }RUC#aW1 dYV)lMJ* Materiality, true and fair presentation, reasonable assurance *G~c6BZ 物质性,真实公平的描述,合理的保证 w-CuO4P >k\*NW Appointment, removal and resignation of auditors km<~Hw>Z 审计人员的的任命、免职和辞职 p-;]O~^ l1wxs@]( Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion );|~4# 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 c*1x*'j. xSOL4 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {fN_itn 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 6y5arP*6e #lLL5ji Engagement letter ,.}PZL 约定书(委托书) "|Q& a5)[?ol 2. Planning and risk assessment >PGm} s_ 规划和风险评估 P7y[9|^ VBCj
.dw General principles _mkI;<d]$T 一般原则 *j*jA/ FUcs=7c Plan and perform audits with an attitude of professional skepticism "?9fL#8f*! 持专业的怀疑态度计划和执行审计工作 iGU N$ ?<LG(WY Audit risks = inherent risk ×control risk ×detection risk )v-* Wr eS 审计风险=内在风险×控制风险×检查风险 7T2W%JT-, gCm?nb) Risk-based approach =0]Mc$Ih 基于风险的办法 7R2)Klt 462ae`
6l Understanding the entity and knowledge of the business l9L;Tjj 了解商业的实质和知识 mmKrmM*1 Z?Q2 ed*j Assessing the risks of material misstatement and fraud 1)PR]s:-m@ 评估材料错报和舞弊的风险 z~Pmh%b J/=A f
[ Materiality (level), tolerable error ^LcI6h
重要性(级别),可容忍误差 Ti/iD2g X%F9.<4 Analytical procedures =}"hC`3e 分析程序 %!$-N!e {Jy%h8n* Planning an audit O#U"c5% 规划审计工作 nRE}F5k 0$_imjZ Audit documentation: working papers +8Px` v1L 审计文件:工作底稿 FXSDN268 dDuA%V0 The work of others T8(wzs 其他机构的文件 'q^Gg;c>+ LK%B6-;~- Rely on the work of experts #&:nkzd 依靠专家的工作 lKD@2 #<e7 Y0 Rely on the work of internal audit %i
" 依靠内部审计工作 C}
kJGi D7(t6C=FP 3. Internal control g|HrhUT; 内部控制 ,Ex\\p- >V$#Um?AXj The evaluation of internal control systems \O?B9_ 对内部控制系统的评估 &zd7t6 5q#|sVT7R Tests of control ^0
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Pv!2 控制测试 iLgt_@g M0e|G.S&_ Substantive procedures (time, nature, extent) _Kj. 实质性程序(时间,性质,程度) /
IS WC //,'oh~W Transaction cycles: revenue, purchases, inventory, etc. DnFl
*T> 交易周期:收入,采购,库存等。
JT9<kB/07 i+Dgw Ju[`Qw`I 4.Audit evidence o5@ jMU; 审计证据 |*NrS<" XOwMT,=Z) Obtain sufficient, appropriate audit evidence 1c"m$)a4 获取足够、适当的审计证据 (R<4"QbE fYjsSUnf Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations v`w?QIB] 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 5mNXWg7#] gc~h!%'.I The audit of specific items _fCHj$I*] 审计的具体项目 $?-o FxX3Pq8h Receivables: confirmation K@~#Gdnl 应收帐款:确认 5;
[|k$ v z}tp0~C Inventory: counting, cut-off, confirmation of inventory held by third parties &RrQ()<as 存货:数量,减值,第三方持有存货的确认 yjR
O9 F s\P/YX Payables: supplier statement reconciliation, confirmation e:D"_B 应付帐款:供应商的申明一致,确认 BZc- 3/=QZ8HA&- Bank and cash: bank confirmation J-<B*ot+lX 银行存款和现金:银行的确认 jGhg~-m
Ur(o&, Auditing sampling 5(7MQuRR 审计抽样 ee^_Dh4 r(T/^< 5.Review
] *VF Ws 复核 aQ:f"0fL 5)5bt q)[ Subsequent events U(=9&c@] 随后发生的事件 :fVMM7 Q_.c~I}yV 5a!e%j
j WbWW=(N'd HHTsHb{7 Going concern ,HkhK bQ 持续关注 @h$0S+?: }cej5/* Management representations e@-Mlq) 与管理层的交涉沟通 ?67I|@^ Sw@,<4S Audit finalization and the final review: unadjusted differences H8]^f= 审核定稿和最后审查:未经调整的差异 {
DQE7kI U"Hquo ]N"F?3J 8 6. Reporting 4
6lEJ 报告 G=5t5[KC 学会计论坛bbs.xuekuaiji.com eu]
iwOc&p Appendix 3e6Y 附录 `N.$LY;8 Audit procedure %=4ak]As 审计程序 "5JNXo,H