1. Assurance engagements and external audit
保证约定和外部审计 9^H.[t C7W<7DBf Materiality, true and fair presentation, reasonable assurance ?-2s}IJO 物质性,真实公平的描述,合理的保证 AFBWiuwI3 Nc[N 11?O Appointment, removal and resignation of auditors \Ezcr=0z{j 审计人员的的任命、免职和辞职 +3XaAk N8kNi4$mp= Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ; }T+ImjA 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 F/LMk8RgR 0uM&F[.x@g Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ci2Z_JA+ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 -@]b7J?`k b?,%M^9\` Engagement letter J9XH8Grk- 约定书(委托书) n!SHExBp G
B}= 2. Planning and risk assessment noz1W ]
规划和风险评估 H0])>1sWB * Wp?0CP General principles r: >RH, 一般原则 _4nm h0q4 aqK+ u.H Plan and perform audits with an attitude of professional skepticism \JR^uJ{Y 持专业的怀疑态度计划和执行审计工作 -(lP8Y~gFY x3U>5F@ Audit risks = inherent risk ×control risk ×detection risk fdwP@6eh 审计风险=内在风险×控制风险×检查风险 W{Z7= +rSU
Risk-based approach tEo-Mj5: 基于风险的办法 `J03t\ F1-C8V2H Understanding the entity and knowledge of the business 0J466H_d{ 了解商业的实质和知识 LxWd_B I]
[&*V1 Assessing the risks of material misstatement and fraud +kE~OdZG 评估材料错报和舞弊的风险 E>5p7=Or;" FZ]+(Q"]: Materiality (level), tolerable error #M'V%^x P 重要性(级别),可容忍误差 o6~JAvw ;34p
[RT Analytical procedures :qB|~"9O 分析程序 ^LB] Wuk
8&P3 Planning an audit 3XDU(# 规划审计工作 :Ru8Nm 1+7_L`SB Audit documentation: working papers -$g~,dIwj 审计文件:工作底稿 n=
$ne2/ (jyufHm The work of others ,:'JJZg@ 其他机构的文件 gzat!>* O(=9&PRi Rely on the work of experts o^"OKHU,S0 依靠专家的工作 +Q);t,
2&]LZ:( Rely on the work of internal audit r7?nHF 依靠内部审计工作 EN/t5d IDos4nM27] 3. Internal control =v<A&4 内部控制 f##/-NG ewdTsgt' The evaluation of internal control systems BgdUG:;&
对内部控制系统的评估 EH M 59s|B :WQlpLn Tests of control _
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% 控制测试 Piwox1T; =0PGE#d{t Substantive procedures (time, nature, extent) LdNpb;* 实质性程序(时间,性质,程度) oUN\tOiS+ a.?U$F Transaction cycles: revenue, purchases, inventory, etc. %+|sbRBb 交易周期:收入,采购,库存等。 :KXI@)M ZPb30M0 qAbmQ{|w 4.Audit evidence aL90:,V 审计证据 ZbdGI@ w3>11bE Obtain sufficient, appropriate audit evidence @0t[7Nv-1 获取足够、适当的审计证据 Qyx~={.C~ NR
k~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations F|5Au>t 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 MY
c& oZ tCx The audit of specific items xJ. kd
Tr 审计的具体项目 1>L'F8" E7@Gpu,o Receivables: confirmation 9Sd?,z 应收帐款:确认 <? !' CqZHs
9+e& Inventory: counting, cut-off, confirmation of inventory held by third parties +
5Dc5Bl 存货:数量,减值,第三方持有存货的确认 VzHrKI !|u?z% Payables: supplier statement reconciliation, confirmation 6hYz^}2g 应付帐款:供应商的申明一致,确认 Z~-N'Lt{ GtZ.'?- Bank and cash: bank confirmation /JC1o&z_T 银行存款和现金:银行的确认 ?fq!BV
uSQ#Y^V_ Auditing sampling 7'i{JPm 审计抽样 dc1Zh
W4 ~@xPoD& 5.Review
l,l6j";ohd 复核 c6c@XdV 62 _k`)k Subsequent events x`@`y7( 随后发生的事件 h| wdx(4
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jc4IW t~ Going concern g\
.$4N 持续关注
vBF9!6X . a*.#Zgy:lK Management representations #(Gz?kGAH` 与管理层的交涉沟通 \6?a ]|,}hsN Audit finalization and the final review: unadjusted differences v)_FiY QQ6 审核定稿和最后审查:未经调整的差异 WfG +_iP? c$&({Z{1 \({'Xo >( 6. Reporting 3Xd:LDZ{ 报告 >jIn&s!} 学会计论坛bbs.xuekuaiji.com W9tZX5V1 Appendix sHk>ek]2I 附录 "H`Be Audit procedure d*gv.mE 审计程序 kln)7SzPuk