1. Assurance engagements and external audit
保证约定和外部审计 T)tHN#6I <?Izfl6 Materiality, true and fair presentation, reasonable assurance ~.`r( 物质性,真实公平的描述,合理的保证 N/{Yi
_n ~LW%lMy;^| Appointment, removal and resignation of auditors [HiTR !o* 审计人员的的任命、免职和辞职 QN&^LaB<T 2X
c Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion cYy@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 -U;LiO;N <O)X89dFM Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 1\{U<Oli 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 `Mp7}) D4 ]B> Engagement letter maEpT43f 约定书(委托书) C*6)Ut ' @mRrA#E#{ 2. Planning and risk assessment yxWMatZ2 规划和风险评估 l%U_iqL& gIM'bA<~ General principles r5da/*G/O 一般原则 !Fg4Au c1A G3Nb Plan and perform audits with an attitude of professional skepticism ,3--ERf 持专业的怀疑态度计划和执行审计工作 9f%y)[ \ bKJ7vXC05 Audit risks = inherent risk ×control risk ×detection risk
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9~\f 审计风险=内在风险×控制风险×检查风险 \j})Kul [x
p,& Risk-based approach n.XhK_6n]M 基于风险的办法 P^<0d'( Y{2d4VoW6 Understanding the entity and knowledge of the business 5h=TV 了解商业的实质和知识 [gns8F#H\ P(gVF
|J? Assessing the risks of material misstatement and fraud Ar7mH4M 评估材料错报和舞弊的风险 V52C,]qQH chMc(.cN0 Materiality (level), tolerable error VMye5 P 重要性(级别),可容忍误差 *:tjxC hB}h-i(u Analytical procedures /b:t;0G 分析程序 M$4=q((0 XZdr`$z f Planning an audit O][Nl^dl 规划审计工作 Li-(p" G!VF*yW8 Audit documentation: working papers PSf5p\<5 审计文件:工作底稿 -llx: kAB+28A The work of others 'tu@`7* 其他机构的文件 waWKpk1Wo *zVLy^L_8 Rely on the work of experts vuo'"^ =p0 依靠专家的工作 1S(\2{Ylo )dIfr Rely on the work of internal audit |!?WQ[ 依靠内部审计工作 ~l*?D7[o =GKS;d#/ 3. Internal control sL
AuR 内部控制 z'oiyXEE3 y
B4H3Q ) The evaluation of internal control systems MYhx'[4[3 对内部控制系统的评估 :9F''f$AP ey\m)6A$ Tests of control
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#Fl 控制测试 Gkv~e?Kc~^ pPyvR;NJ Substantive procedures (time, nature, extent) b WbXh$ 实质性程序(时间,性质,程度) LZc$:<J<6 w &|R5Q Transaction cycles: revenue, purchases, inventory, etc. 9XoQO 9*Q 交易周期:收入,采购,库存等。 v"~Do+*+ "<w2v'6S QOV}5 0 4.Audit evidence Zv| p>q`R2 审计证据 &(1H!
! FR%QGn1 Obtain sufficient, appropriate audit evidence 4g7ja 获取足够、适当的审计证据 .;HIEj zq Z6^QB@moj Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {+"g':>< 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 hr[B^?6 7Y32p' The audit of specific items (/SGT$#8 审计的具体项目 &v$,pg%-: p`:*mf Receivables: confirmation Oz&+{ c 应收帐款:确认 /BMtcCPG! Ts(t:^
Inventory: counting, cut-off, confirmation of inventory held by third parties 8VP"ydg-U 存货:数量,减值,第三方持有存货的确认 .~q)eV ?Ml%$z@b? Payables: supplier statement reconciliation, confirmation OQ(D5GR:4 应付帐款:供应商的申明一致,确认 @n7t?9Bx Z6Nj<2u2 Bank and cash: bank confirmation ]^:hyOK 银行存款和现金:银行的确认 hhpv\1h# _\dt?(m| Auditing sampling 8M^wuRn 审计抽样 $T?*0"Mj[ q]6_rY. 5.Review
K4! P' 复核 {)V? R "F-Y^ Subsequent events %M{k.FE( 随后发生的事件 M%$DT g4:VR:o e=t<H"& a-]hW=[ L
42|>%uo Going concern F#(.v7
Za 持续关注 hCzjC|EO~
PSTu /^ Management representations d/XlV]#2x\ 与管理层的交涉沟通 yjEI/9_ m|pTn#*` Audit finalization and the final review: unadjusted differences CQdBf3q 审核定稿和最后审查:未经调整的差异 KNg8HYFW\ }B y)y;~ 0Injyc*bMF 6. Reporting "~u_\STn < 报告 ?ork^4 $s 学会计论坛bbs.xuekuaiji.com Fr-[UZ~V Appendix GR,J0LT 附录 fNkuX-om Audit procedure e:N7BZl'c9 审计程序 mZwi7s&u