1. Assurance engagements and external audit
保证约定和外部审计 W\&WS"=~ lr-12-D%- Materiality, true and fair presentation, reasonable assurance mYiSR 物质性,真实公平的描述,合理的保证 c!tvG*{ \m(ymp<c` Appointment, removal and resignation of auditors i/5y^
审计人员的的任命、免职和辞职 rny@n^F &7$,
<9. Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;RNM 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f-vZ2+HP 8.*\+nH Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior BPwI8\V 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 {9h`$e= ?H y%ULk Engagement letter \R6;Fef 约定书(委托书) _Wm(/ +G_| cSY2#u|v 2. Planning and risk assessment "L9C 规划和风险评估 xN e_qO nw~/~eM5= General principles }l,T~Pjb 一般原则 -Pqi1pj
] hZp=BM"bJ Plan and perform audits with an attitude of professional skepticism <^CYxy 持专业的怀疑态度计划和执行审计工作 J
ZVr&KZN ]jHgo](% Audit risks = inherent risk ×control risk ×detection risk ]c
x" 审计风险=内在风险×控制风险×检查风险 \Pw8wayr% tn"Y9
k| Risk-based approach 70'}f 基于风险的办法 9=Y,["br$_ (:_%kmu Understanding the entity and knowledge of the business [54@i rH 了解商业的实质和知识 1 ;_{US5FR 5u'TmLuKT Assessing the risks of material misstatement and fraud i!CKA}
", 评估材料错报和舞弊的风险 Ul'~opf &Pmc"9Rl Materiality (level), tolerable error :*mA,2s 重要性(级别),可容忍误差 t7{L[C$ cxtLy&C Analytical procedures fl}
rz 分析程序 <bEN8b c'4>D,?1 Planning an audit Z_iAn TT 规划审计工作 mtSNl|O&{ hg[l{)Q Audit documentation: working papers tU+@1~
~ 审计文件:工作底稿 8vz_~p9%j t`
}20=I+ The work of others z5x,fQw6O 其他机构的文件 `U{o: %0
0k1*$ Rely on the work of experts OSSd;ueur$ 依靠专家的工作 Fy}MXe"f Ft3N#!ubl Rely on the work of internal audit tb-OKZq 依靠内部审计工作 S[W9G)KWp r[.zLXgK 3. Internal control =$"zqa.B6 内部控制 K$MJ#Zx^ tx:rj6-z The evaluation of internal control systems Z]mM 对内部控制系统的评估 u~/M
zCK y`u. Tests of control AJ;u&&c4C\ 控制测试 OmT Z-*N dD/29b( Substantive procedures (time, nature, extent) c8k6(#\ 实质性程序(时间,性质,程度) -4*'WzWr ,cGwtt( Transaction cycles: revenue, purchases, inventory, etc. |QAeQWP+1 交易周期:收入,采购,库存等。 &rl]$Mtt *_4n2<W$ dO 1-c` 4.Audit evidence 4b3 F9 审计证据 ,xtKPA U /1[~429 Obtain sufficient, appropriate audit evidence /%J&/2Wz 获取足够、适当的审计证据 <?q&PCAn^ R,d70w
(_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Sy+]SeF& 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 <B]i80. 8!o{W=m^4 The audit of specific items U:mq7Rd8 审计的具体项目 \U)2
Tg ~uhyROO,G" Receivables: confirmation e'/ 应收帐款:确认 jm#d7@~4 y~]IVl" Inventory: counting, cut-off, confirmation of inventory held by third parties Y^c,mK^ 存货:数量,减值,第三方持有存货的确认 %#Wg^l
' :|n>H+Y Payables: supplier statement reconciliation, confirmation }%o+1 <= 应付帐款:供应商的申明一致,确认 ;+r) j"W )AnlFO+V Bank and cash: bank confirmation @n~>j&Kp 银行存款和现金:银行的确认 c{m
;"ZCFS .gM>FUH3L Auditing sampling jM3Y|}+ 审计抽样 [x$eF~Kp RAg|V:/M 5.Review
Uf7F8JZmM 复核 a O"nD_7 $+lz<~R Subsequent events N#pl mPrZ 随后发生的事件 &{%S0\K Y u'$yYzBE UALg!M# X5L(_0?F1 7/^TwNsv Going concern Zv1Bju*y 持续关注 uJIRk$ z~}StCH( Management representations |z(Ws 与管理层的交涉沟通 !ulLGmUn (jo(bbpj Audit finalization and the final review: unadjusted differences _ pH6uuB 审核定稿和最后审查:未经调整的差异 2#n$x*CY Lilk8|?#W ^O$[Y9~*
6. Reporting RXx?/\~yd; 报告 B(en5| 学会计论坛bbs.xuekuaiji.com 9p[W :)P4d Appendix m m J)m 附录 S0Bl?XsD_ Audit procedure nIT ^' 审计程序 FQ9csUjpB