1. Assurance engagements and external audit
保证约定和外部审计 Z hfp>D )|~&
(+Q?] Materiality, true and fair presentation, reasonable assurance ZcN0:xU 物质性,真实公平的描述,合理的保证 ;6G]~}>o 6}^x#9\ Appointment, removal and resignation of auditors q +?&w'8 审计人员的的任命、免职和辞职 hX.cdt_? uY]';OtG Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4uXGpsL 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 $*C
}iJsF kR<sSLEb Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior yu;EL>G_AY 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 3:,%>#" s41%A2Enh Engagement letter =XfvPBA 约定书(委托书) 1)X|?ZD]F
|! 9~ 2. Planning and risk assessment 2{ F-@}= 规划和风险评估 y\FQt];z) Z",0 $Gxu General principles ug9Ja)1| 一般原则 5U2%X
pO mdc?~?? 8 Plan and perform audits with an attitude of professional skepticism F5*-HR 持专业的怀疑态度计划和执行审计工作 8{>|%M )I%M]K]F Audit risks = inherent risk ×control risk ×detection risk L4 po1 审计风险=内在风险×控制风险×检查风险 {"p ~M7 [<@L`ki Risk-based approach mI&3y9; ( 基于风险的办法 b `P6Ox3 1uo-?k Understanding the entity and knowledge of the business If&))$7u 了解商业的实质和知识 D$FTnY rmjuNy=( Assessing the risks of material misstatement and fraud z
0?Me H# 评估材料错报和舞弊的风险 +3))G MV5$e Materiality (level), tolerable error g2f"tu_/% 重要性(级别),可容忍误差 AF:_&gF !XTzsN Analytical procedures C6>_wl] 分析程序 ]-wyZ +a 4-bM90&1t Planning an audit c]*yo 规划审计工作 JAxzXAsAR 6nA9r5Ghv Audit documentation: working papers {L$$"r, 审计文件:工作底稿 iZ]^JPU} y>C
!cYB The work of others gbdzS6XW~ 其他机构的文件 BsA4/Bf ^@x&n)nzP Rely on the work of experts *L<EGFP 依靠专家的工作 %RW*gUvc] T$kuv`? Rely on the work of internal audit CV[ 9i 依靠内部审计工作 'A[PUSEE P,8TO-e7 3. Internal control @0@WklA
JA 内部控制 zeGWM,! /%g@ ; The evaluation of internal control systems l(1.Ll
对内部控制系统的评估 2H;#L`Z* O=K0KOj Tests of control ;-JF1p 7; 控制测试 c6b51)sQ" c6jVx_tt. Substantive procedures (time, nature, extent) -[*y{K@dh 实质性程序(时间,性质,程度) `{ Ox=+]M \FO`WUAF Transaction cycles: revenue, purchases, inventory, etc. 2a-]TVL3 交易周期:收入,采购,库存等。 vAP1PQX; ]R~
hzo e=##X}4zZ 4.Audit evidence E!X>
C^ 审计证据 z}SJ~WY'[ |7K>` Obtain sufficient, appropriate audit evidence BuvnY 获取足够、适当的审计证据 .8'c
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,.j/ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Lt~&K$t7~ 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 `j3 OFC{7E papMC"<g$ The audit of specific items 8i^
./P 审计的具体项目 E
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6 Receivables: confirmation 0OlT^ 应收帐款:确认 C6g p}% N~b0 b;e Inventory: counting, cut-off, confirmation of inventory held by third parties Ca5LLG 存货:数量,减值,第三方持有存货的确认 B3yTN6- aQHR=.S]X Payables: supplier statement reconciliation, confirmation k v_t6 (qd 应付帐款:供应商的申明一致,确认 qQfNT.
tW!*W? Bank and cash: bank confirmation O,7S1 银行存款和现金:银行的确认 ZG +FX:v leF!Uog Auditing sampling u[SqZftmO 审计抽样 X {ZdF6~+H(! 5.Review
J3'q.Pc 复核 EajJv>X7 ]>Dbta.27 Subsequent events 0i5S=L`j 随后发生的事件 s-I M ZJ+ad,?, w)&4i$Lk6 Z0M,YSn z 'cu14m_ Going concern b{&'r~ 持续关注 T++q.oFc
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NI Management representations o[RwK 与管理层的交涉沟通 Jza?DhSAZ
*qYw Audit finalization and the final review: unadjusted differences
Oc,HnyV+ 审核定稿和最后审查:未经调整的差异 .*n*eeD, }tBw<7fe V$FZVG/@# 6. Reporting I5QtPqB> 报告 a>-qHX-l 学会计论坛bbs.xuekuaiji.com B[h^] k Appendix 4o";p}[b 附录 /oJ &