1. Assurance engagements and external audit
保证约定和外部审计 dKU
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qbN Materiality, true and fair presentation, reasonable assurance d
O+kPC 物质性,真实公平的描述,合理的保证 "VV914*z +jcdf} Appointment, removal and resignation of auditors EtGH\?d~] 审计人员的的任命、免职和辞职 DeA @0HOxh %h0D)6j
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion - dl}_ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `/c7h16 ~Y% :
3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior wjuGq.qIu
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 Z%Vr+)!4 fb/qoZ Engagement letter [d0%.+U 约定书(委托书) V{KjRSVf= m6-76ma,hi 2. Planning and risk assessment Hr8\QgD<4 规划和风险评估 o1U}/y+R\ .Nc_n5D6 General principles hPcS,
p{% 一般原则 >Z}@7$(7!~ VW {,:Ya Plan and perform audits with an attitude of professional skepticism
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3-Ug 持专业的怀疑态度计划和执行审计工作 6?O}Q7G INOH{`}Ew Audit risks = inherent risk ×control risk ×detection risk .U<F6I:<md 审计风险=内在风险×控制风险×检查风险 Bn{)|&; E$w#+.QP Risk-based approach #7+]%;h 基于风险的办法 \OP9_J(* AhR0zg Understanding the entity and knowledge of the business ikr7DBLt 了解商业的实质和知识 "i&fp:E0 NK~PcdGl Assessing the risks of material misstatement and fraud u-kZW1wrQ 评估材料错报和舞弊的风险 _1P`]+K\D$ ZlrhC= 0 Materiality (level), tolerable error )Xp Vu 重要性(级别),可容忍误差 uNy!<u 9T$u+GX' Analytical procedures ~zMDY F"& 分析程序 B7|c`7x( @/LiR>, Planning an audit "(<%Ua 规划审计工作 $5x]%1R ZEqE$:
Audit documentation: working papers OMvT;Vgg 审计文件:工作底稿 ]'tJ
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] e]+7DE The work of others 2Q}7fht 其他机构的文件 %;tJQ%6-.S T!(sZf Rely on the work of experts {d,?bs)
依靠专家的工作 pUGN!3 (V!0'9c Rely on the work of internal audit G~(&3
依靠内部审计工作
k1RV' Z B$NVY 3. Internal control oJh"@6u6K 内部控制 7C?E z%a@ ]hL:33 The evaluation of internal control systems Sj@15 W 对内部控制系统的评估 %7
/,m >C*4_J7 Tests of control lA]N04 d
控制测试 %XR<isn \OT6L'l], Substantive procedures (time, nature, extent)
'mJ13 实质性程序(时间,性质,程度) k/@Tr
: oBC]UL;8xJ Transaction cycles: revenue, purchases, inventory, etc. @i{]4rk lv 交易周期:收入,采购,库存等。 83Uw FllX za) 7VY8CcL 4.Audit evidence 2qjyFTT 审计证据 uRpBeH]Z" 'gCZ'edM Obtain sufficient, appropriate audit evidence o[oqPN3$Y 获取足够、适当的审计证据 <S&]$?`{Wi a5 bPEJ=I Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ; [FLT:$ 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 _N@(Y : {:$NfW The audit of specific items MO TE/JG 审计的具体项目 CbQ4Y 8jNOEM(0Y+ Receivables: confirmation 2LC
w*eT{) 应收帐款:确认 *E7R(#,yC Sz)b7: Inventory: counting, cut-off, confirmation of inventory held by third parties
|Qr:!MA 存货:数量,减值,第三方持有存货的确认 AOAO8%|I (kY@7)d'e Payables: supplier statement reconciliation, confirmation YD9!=a$ 应付帐款:供应商的申明一致,确认 TL'0
T,Jo cWM: Bank and cash: bank confirmation Fpf><Rn 银行存款和现金:银行的确认
QAUykS8 _ Mn6 L= Auditing sampling "&<~UiI 审计抽样 =Epq%,4nG [8z&-'J= 5.Review
USFg_sO 复核 QF&6?e06p0 8i[LR#D) Subsequent events .
pP7"E4] 随后发生的事件 A2BRbwr> gyFr"9';c !-,Ww[G> O2lIlCL 4 4`WYK l Going concern R[Nbtbv9Q 持续关注 y!5:dvt x`L+7,&n Management representations tR;{. 与管理层的交涉沟通 RY<%'\A`~ `I#`:hj Audit finalization and the final review: unadjusted differences bRsc-Fz6 审核定稿和最后审查:未经调整的差异 C=[Ae, Vd<K4Tk xW0Z'== 6. Reporting )#PtV~64 报告 0Z8/R 学会计论坛bbs.xuekuaiji.com q)k{W>O Appendix rKT)!o' 附录 63C(Tp" Audit procedure +f$Z-U1H/ 审计程序 [S) G$JW