1. Assurance engagements and external audit
保证约定和外部审计 >v\t>
[9t "CH3\O\ Materiality, true and fair presentation, reasonable assurance ',>Pz+XKc 物质性,真实公平的描述,合理的保证 Qg^Ga0Lf6 o=%pR| Appointment, removal and resignation of auditors S8_>Lw
审计人员的的任命、免职和辞职 +c+i~5B4 w6cW7}ZD, Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion r0xmDJ@y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Ad%3 fvn m@A?'gD Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V$OZC;4 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 T ?HG}(2 *{K?JB#W
Engagement letter /);S?7u. 约定书(委托书) p]l
Z4#3 %qI.Qw$ 2. Planning and risk assessment }4dbS ;C< 规划和风险评估 8x,{rSqq Tl/!Dn General principles [p:mja.6y 一般原则 _{k-&I =#z8CFq[O Plan and perform audits with an attitude of professional skepticism r9\7I7z 持专业的怀疑态度计划和执行审计工作 L9"yQD^R7? 1Uy'TEk Audit risks = inherent risk ×control risk ×detection risk &N+i3l6` 审计风险=内在风险×控制风险×检查风险 F4R0A6HL eI@nskq# Risk-based approach #uc9eh}CWO 基于风险的办法 O~udlVn<6 t5M"M{V Understanding the entity and knowledge of the business
dm:2:A8^ 了解商业的实质和知识 AJJa<c+j ^J]_O_ee$ Assessing the risks of material misstatement and fraud O_S%PX 评估材料错报和舞弊的风险 !:^?GN #~x x 8_nLZ Materiality (level), tolerable error *mVQN1 重要性(级别),可容忍误差 :svKE.7{ R?Ou=
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. Analytical procedures zn3]vU! 分析程序 qRbU@o.3 .@`5>_ Planning an audit R5b!Ao 规划审计工作 Xu
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cTQ}= Audit documentation: working papers <0h,{28 审计文件:工作底稿 j8cXv Z;"YUu[( The work of others L8{4>, 其他机构的文件 Rk$ -TT{4\%s Rely on the work of experts UNOKK_ 依靠专家的工作 Ij{ K\{y ]IM/R@ Rely on the work of internal audit ~:xR0dqx 依靠内部审计工作 h(4&!x
W>'KE:!sp 3. Internal control ;4s7\9o 内部控制 PJn| G^W'mV$xl The evaluation of internal control systems :RG=3T[ 对内部控制系统的评估 GpC*w
~ K2@],E?e%| Tests of control 6$5?%ZLJ 控制测试 9Z^\b)x UV#DN`%n Substantive procedures (time, nature, extent) d&owS+B{48 实质性程序(时间,性质,程度) }9*N EU)o 'mm~+hp Transaction cycles: revenue, purchases, inventory, etc. LUfo@R 交易周期:收入,采购,库存等。 {+CBThC 87ptab@ y8Oz4| 4.Audit evidence iQ8T3cC+ 审计证据 sD{d8s[( u$Ty|NBjn Obtain sufficient, appropriate audit evidence hx$bY 获取足够、适当的审计证据 k8S`44vj A2p]BW& Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >MLPmER 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ]z#9)i_l3 ["~T)d' The audit of specific items 4DV@- 审计的具体项目 Xwz'h;Ks_ >E\U$}WCG Receivables: confirmation kVY0
E 应收帐款:确认
h~-cnAMt =jD9oMs Inventory: counting, cut-off, confirmation of inventory held by third parties d]I3zSIC 存货:数量,减值,第三方持有存货的确认 &S9O:>=* 0o]T6 Payables: supplier statement reconciliation, confirmation %uQOAe55 应付帐款:供应商的申明一致,确认 Gg# 1k TK ]?*L"()kp Bank and cash: bank confirmation QqCwyK0 银行存款和现金:银行的确认 +&*Ybbhb Sh;Z\nj Auditing sampling <gLq?~e|A 审计抽样 f|NWn`#bY v:zKn[;o 5.Review
s#4Q?<65u 复核 /kc@ELl
_BPp=(| Subsequent events nPg,(8Tt 随后发生的事件 ::k
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e A| f=kt0 z"$huE>P6 Going concern ,c6c=di 持续关注 8!|LJI ^<`uyY))Q Management representations 6S
P!J*F 与管理层的交涉沟通 (yv)zg9 4O>0gK{w Audit finalization and the final review: unadjusted differences 7f]O
/ 审核定稿和最后审查:未经调整的差异 %~E Oq\&
3dB{DuQ &.chqP(| 6. Reporting U`kO<ztk 报告 flS_rY5 学会计论坛bbs.xuekuaiji.com Ox^VU2K;&. Appendix n|Gw?@CU7 附录 <qjolMO` Audit procedure +x)x&;B)/ 审计程序 ZeE(gtM