1. Assurance engagements and external audit
保证约定和外部审计 ,t'"3<^Jg Q yQ[H Materiality, true and fair presentation, reasonable assurance /Vx
EqIK 物质性,真实公平的描述,合理的保证 -`t9@1P>
= MdTu722 Appointment, removal and resignation of auditors -Wre4^,v 审计人员的的任命、免职和辞职 'CG% PjCO X %7l!
k[ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Zu2
$$_+L 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 AF{@lDa1h z>
N73 u Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior k6\&[BQs 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 7|!Zx-} V*@&<x"E Engagement letter _C'VC#Sy 约定书(委托书) 3u;0,:X& Q,ZV C 2. Planning and risk assessment ;^)4u 规划和风险评估 2mO9 lhBAT%U\ General principles Jt?`
(H 一般原则 9wdX#=I :8?l=B9("g Plan and perform audits with an attitude of professional skepticism O8LIKD_I[ 持专业的怀疑态度计划和执行审计工作 P(LiH B!)Tytm9u Audit risks = inherent risk ×control risk ×detection risk Qv8 =CnuOT 审计风险=内在风险×控制风险×检查风险 R+Ug;r-[ HisH\z/i5) Risk-based approach aHNn!9#1 基于风险的办法 %F:; A )31xl6@ Understanding the entity and knowledge of the business jd}~#:FUr* 了解商业的实质和知识 tS,AS,vy] bGlr>@;-r Assessing the risks of material misstatement and fraud .j"@7#tW 评估材料错报和舞弊的风险 1Z_ H%( Ir5E*op7D Materiality (level), tolerable error :G
5O_T$ 重要性(级别),可容忍误差 ;g<y{o"Q3p i3$pqNe Analytical procedures x3nUKQtk:8 分析程序 _) UnH
p_^ DMKtTt[} Planning an audit >;fn,9w 规划审计工作 Hi
g.` P R~RE21kAc Audit documentation: working papers 58o&Dv6? 审计文件:工作底稿 2>Qy* zN\C The work of others veS)
j?4 其他机构的文件 71\GK
$3eoZ1q'U- Rely on the work of experts >.hDt9@4 依靠专家的工作 FbW$H]C$ L#!m|_Mz Rely on the work of internal audit ?07}\N0~ 依靠内部审计工作 k#8E9/t@ ! 'Hd:oD< 3. Internal control FY/F}C,o 内部控制 gMU%.%p2 TT&%[A+ The evaluation of internal control systems ]Z*B17// 对内部控制系统的评估 qGP} /!*=* Tests of control x,GLGGi}_x 控制测试 m'uFj ! 9)4_@rf% Substantive procedures (time, nature, extent) SES-a Mi3 实质性程序(时间,性质,程度) $A T kCO G"Hj$ Transaction cycles: revenue, purchases, inventory, etc. oZi{v]4 交易周期:收入,采购,库存等。 9{IDw nB4+*=$E+- va0}?fy.O% 4.Audit evidence OLqynY 审计证据 yI%q3lB}^ &/g^J\ 0M) Obtain sufficient, appropriate audit evidence qtFHA+bO 获取足够、适当的审计证据 `A8ErfA ^^*Ia'9 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations $|AasT5w 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 nL[G@1nR ej\Sc7. The audit of specific items Fj"/jdM 审计的具体项目 (?"z!dg c y
43ha Receivables: confirmation 4Ofkagg 应收帐款:确认 kX+98?h-C + 7wMM#z Inventory: counting, cut-off, confirmation of inventory held by third parties ;{v2s; 存货:数量,减值,第三方持有存货的确认 8uA!Vrp3 #WAX&<m Payables: supplier statement reconciliation, confirmation (]zi; 应付帐款:供应商的申明一致,确认 >G As&\4hs W mx3@]< Bank and cash: bank confirmation [c v!YE 银行存款和现金:银行的确认 4^:$|\?] NnaO!QW% Auditing sampling J
:KU~`r 审计抽样 d;{k,rP6 ,
YlS 5.Review
%N0m $* 复核 {$v^2K'C #)O^aac29 Subsequent events Z_[L5B]Gwd 随后发生的事件 %al
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o t=fP^bJ {.J<^V jINI<[v[ Going concern S
f@xP.d 持续关注 (*AJ6BQWa RF~G{wz Management representations VmRfnH" 与管理层的交涉沟通 \r [@A3O d]N_<@tx9 Audit finalization and the final review: unadjusted differences +[4y)y` 审核定稿和最后审查:未经调整的差异 P!!O~P \C4wWh-A '%o^#gJ p 6. Reporting :[0)Uu{ 报告 W_,7hvE?"H 学会计论坛bbs.xuekuaiji.com W>:MK-_J Appendix ukRmjHbLf 附录 =&(e* u_ Audit procedure 1/K1e$r 审计程序 C
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