1. Assurance engagements and external audit
保证约定和外部审计 c=aVYQ"2 4iY
<7l8 Materiality, true and fair presentation, reasonable assurance /4$ c-k 物质性,真实公平的描述,合理的保证 Awe'MG p% -qG7, t Appointment, removal and resignation of auditors ,{d=<j_ 审计人员的的任命、免职和辞职 !}q@O-}j G0(A~Q" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Sg1,9[pb 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 f!G%$?] |WSmpuf Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :3D[~-/S 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 o(D6 0aGAF ] Engagement letter jF-0 fK;)* 约定书(委托书) j.:f=`xf y1#QP3'Z1 2. Planning and risk assessment R)Dh; XA 规划和风险评估 rd^
j< lHO.pN`2 General principles orhzeOi\ 一般原则 pIY3ft\ }]. |7h Plan and perform audits with an attitude of professional skepticism qWJap-hb 持专业的怀疑态度计划和执行审计工作 [Vj|fy4 02C; Audit risks = inherent risk ×control risk ×detection risk Pt7C/
qM/ 审计风险=内在风险×控制风险×检查风险 'grb@+w( N@8tf@BT Risk-based approach xLw[
aYy4 基于风险的办法 Ox6^=D" Z|j\_VKhl Understanding the entity and knowledge of the business 0gr#<( 了解商业的实质和知识 9mEhZ" *-gmWATC6 Assessing the risks of material misstatement and fraud i~tps 评估材料错报和舞弊的风险 ;V^ I>-fnm =<U'Jtu6' Materiality (level), tolerable error 8},f
u3Z 重要性(级别),可容忍误差 X:W}S/ d{DBG}/Yg Analytical procedures E#n:d9WA: 分析程序 '>>@I~<\
Co`:D Planning an audit ~HXZ-
* 规划审计工作 t_Ul;HVPS S.^x)5/,,T Audit documentation: working papers IXsOTBM 审计文件:工作底稿 8TO5j N~B'gJJDx The work of others s_76)7 其他机构的文件 B9oB5E D$SO 6X~ Rely on the work of experts O9Yk5b; 依靠专家的工作 PAu/iqCH CxVrnb[`q Rely on the work of internal audit y |Tv;v1L 依靠内部审计工作 Yq:TWeZD RueL~$*6.~ 3. Internal control [?#-JIZ3T 内部控制 34~[dY jce2lXMm The evaluation of internal control systems b!g8NG 对内部控制系统的评估 J+*n}He, XPcx"zv\ Tests of control 7,3v,N| 控制测试 RTTEAh:. m`/!7wQs Substantive procedures (time, nature, extent) !_h<w ?) 实质性程序(时间,性质,程度) Q3x.qz )X-TJ+d Transaction cycles: revenue, purchases, inventory, etc. 3<HPZWc 交易周期:收入,采购,库存等。 ys|};* +K[H!fD +#ANc;2g 4.Audit evidence )nUTux0K\ 审计证据 U+g<lgH1J w~VqdB Obtain sufficient, appropriate audit evidence _xU2C<)1& 获取足够、适当的审计证据 g
[+_T{ R~(_m#6`: Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations )UG<KcdI 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ,?s:s&4 ^ZO3:"t!w The audit of specific items Tz
K[:o 审计的具体项目 6w^Fee`>] kM/;R)3t4/ Receivables: confirmation B!z5P"C(~ 应收帐款:确认 j0[
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|HB Inventory: counting, cut-off, confirmation of inventory held by third parties KmRxbf 存货:数量,减值,第三方持有存货的确认 :[7.YQ < 5#}EiT5 Payables: supplier statement reconciliation, confirmation ?TVR{e: 应付帐款:供应商的申明一致,确认 Oe}6jcb6& /|{~GD +A& Bank and cash: bank confirmation %q
7gl;' 银行存款和现金:银行的确认 NI?YUhg>
+46?+kKt Auditing sampling _D?`'zN 审计抽样 {H%1sI Se
%"C& 5.Review
En/EQ\T@F 复核 %QrpFE5V5 t.WWahNyY Subsequent events `.a~G
y 随后发生的事件 _m|Tr*i8 yjxv D F%>`?NG+c tB7g.)yZb AVbGJ+ Going concern o2M4?}TpIV 持续关注 )
YP9 YE\s<$ Management representations AjA.="3 与管理层的交涉沟通 w(Hio-l= *(sFr E Audit finalization and the final review: unadjusted differences s4{WPU9 审核定稿和最后审查:未经调整的差异 L@HWm;aN
@Iy&Qo :=K <2 6. Reporting <i!7f26r 报告 1W
+QcK4k 学会计论坛bbs.xuekuaiji.com D#G(&<Q Appendix q
k+(Ccl 附录 [Vaw$c-+[y Audit procedure 9n#Em 审计程序
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