1. Assurance engagements and external audit
保证约定和外部审计 6h3TU,$r bFtzwa5Gc Materiality, true and fair presentation, reasonable assurance kcyT#'=j 物质性,真实公平的描述,合理的保证 u[~= a5:4 )9'Zb`n Appointment, removal and resignation of auditors mdy+ >e< 审计人员的的任命、免职和辞职 _5&LV2 UcxMA%Pw7$ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5BsfbLKC 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 WpPI6bd ! j-JMa? Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior F vae lB 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 fZF.eRP' AAPfU_:
^ Engagement letter ^{R.X:a 约定书(委托书) 0V5 {:mzA z)0%gd| 2. Planning and risk assessment 'ghwc:Og|% 规划和风险评估 L qdz
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c'$ General principles fOkB|E] 一般原则 PuoN<9 # 6 Z7J<0 Plan and perform audits with an attitude of professional skepticism Z&Ao;=Gp1 持专业的怀疑态度计划和执行审计工作 2E_*'RT VaLl$w Audit risks = inherent risk ×control risk ×detection risk FErKr) 审计风险=内在风险×控制风险×检查风险 ztHEXM. ):pFI/iC Risk-based approach #23m_w^L 基于风险的办法 5KvqZ1L HC\\w-`< Understanding the entity and knowledge of the business rJqRzF{|P6 了解商业的实质和知识 ![CF
>:e \(a!U,]LM Assessing the risks of material misstatement and fraud k%fy 评估材料错报和舞弊的风险 QB|D_?] c`x[C Materiality (level), tolerable error v'X=|$75 重要性(级别),可容忍误差 nps"nggk )'Yoii{dSU Analytical procedures ? =a, 分析程序 PP_fTacX SF
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Planning an audit &nX,)" 规划审计工作 ;1[Lwnm
.,7ZDO9{ Audit documentation: working papers * Qe{CE 审计文件:工作底稿 c0M>CaKD DA-W =Cc The work of others 2=p"%YSn 其他机构的文件 X"p p l7o ;?'=*+'> Rely on the work of experts Q]NGd 0 J 依靠专家的工作 xFy%&SKHg Isna
KcLM Rely on the work of internal audit PquATAzQA 依靠内部审计工作 \QKr2| Pu7cL 3. Internal control {%Ujp9
i 内部控制 Owz.C_{) n`af2I2 The evaluation of internal control systems V-
HO_GDo 对内部控制系统的评估 6*r3T:u3 9}DF*np`G Tests of control JD1D( 控制测试 Yt%
E,U~g {po f=G Substantive procedures (time, nature, extent) VG+WVk 实质性程序(时间,性质,程度) L.M|o 06peo
d Transaction cycles: revenue, purchases, inventory, etc. SuU %x2 交易周期:收入,采购,库存等。 C;_*vi2u oy!Dm4F ^S'tMT_ 4.Audit evidence Ul?92 审计证据 aA/.EAc7 |L"!^Y#=D Obtain sufficient, appropriate audit evidence K9+C3"*I 获取足够、适当的审计证据 baVSQtda )-4xI4 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 61^5QHur 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 HD95>% r=3knCEWK The audit of specific items xHMbtY 审计的具体项目 SWGD(]}uz _hb@O2f Receivables: confirmation \dIQhF%%2 应收帐款:确认 /2\%X`
]< >IzUn: 0F Inventory: counting, cut-off, confirmation of inventory held by third parties 0 w#[?. 存货:数量,减值,第三方持有存货的确认 T)NnWEB @^';[P! Payables: supplier statement reconciliation, confirmation fQB>0RR2 应付帐款:供应商的申明一致,确认 $SmmrM +Eh^j3W Bank and cash: bank confirmation L)LW5%.6 银行存款和现金:银行的确认 eHjn<@ Ka"Z,\T
Auditing sampling %4Thb\ T 审计抽样 h^D]@H 02~+$R]L 5.Review
:uD*Q/ 复核 %EooGHGF? {G
D<s)) Subsequent events UA|A>c 随后发生的事件 R]7-6 ]$>O-- =a<};X lc71Pp> a3<.F&c+c Going concern 9p#Laei]. 持续关注 WYb\vm=r MxY~(TVPK Management representations 6eqPaIaD 与管理层的交涉沟通 z3 lZ3 \
+cU} Audit finalization and the final review: unadjusted differences %\
i 7 审核定稿和最后审查:未经调整的差异 V2I"m Qv%"iSe~J 7X$[E*kd 6. Reporting %U&O
\GB 报告 =Kv*M@ 学会计论坛bbs.xuekuaiji.com ^0/FZ)V8 Appendix `;ofQ
z4 附录 q}PeXXH Audit procedure \tj7Jy 审计程序 e `!PQMLU