1. Assurance engagements and external audit
保证约定和外部审计 vB#3jI &&>OhH` Materiality, true and fair presentation, reasonable assurance ZA:YoiaC# 物质性,真实公平的描述,合理的保证 &&t4G }* 'rz*mR8 Appointment, removal and resignation of auditors 8"p>_K= 审计人员的的任命、免职和辞职 lRentNg0b -i 6<kF-W Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~+4OG 0 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 IY :iGn8R $XaZqzeVI Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T}fo:aB} 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 :~`E@`/ _-&Au%QNJ` Engagement letter Q=>@:1= 约定书(委托书) L$Ss]Ar= uTn(fs)D 2. Planning and risk assessment &)`A4bf% 规划和风险评估 FIW*Nr >.zk-`>- General principles =f{r+'[;^ 一般原则 b-~Gt]%>m T!J\Dm- Plan and perform audits with an attitude of professional skepticism K);:+s- 持专业的怀疑态度计划和执行审计工作 \O\onvEa dD!} P$ Audit risks = inherent risk ×control risk ×detection risk y" P$:l 审计风险=内在风险×控制风险×检查风险 .F> cZ, P 7gS
M Risk-based approach HO$s&}t 基于风险的办法 ?p6+?\H @8DA
Understanding the entity and knowledge of the business DBVe69/S 了解商业的实质和知识 $|sRj!F >#xpg&2x Assessing the risks of material misstatement and fraud W;u~}k< 评估材料错报和舞弊的风险 [UFLL:_sC a0y;c@pkO Materiality (level), tolerable error 22(0Jb\_ 重要性(级别),可容忍误差 uVIs5IZzIi :)%Vahu Analytical procedures a^~l[HSF 分析程序 [@.%6aD $yhQ)@#1 Planning an audit -pcYhLIn 规划审计工作 FFP>Y*v( <7u*OYjA Audit documentation: working papers ^Cpvh}1# 审计文件:工作底稿 gdHPi; ?][Mv`ST The work of others Rs5G5W@"A 其他机构的文件 mltN$b%G=d aBol9`6 Rely on the work of experts (?)".Q0 依靠专家的工作 +loD{
;^t<LhN: Rely on the work of internal audit A1R
t 依靠内部审计工作 ezy0m}@ [;#}BlbN 3. Internal control 3Pkzzyk_|D 内部控制 [V}I34UN Bd)Qz(>rw The evaluation of internal control systems ZZ?=^g 对内部控制系统的评估 %w_h8 =f=MtH?0y Tests of control nv@$'uQRp 控制测试 V$<
og u;;]S!:M Substantive procedures (time, nature, extent) 7S 1
Y) 实质性程序(时间,性质,程度) 7BdvJ" VO[s:e9L Transaction cycles: revenue, purchases, inventory, etc. uu]<R@!J 交易周期:收入,采购,库存等。 !<@k\~9^D `'.u$IBW !x|OgvJ 4.Audit evidence )O2giVq7[0 审计证据 DX4uTD RcMW%q$dG Obtain sufficient, appropriate audit evidence t&H) :P 获取足够、适当的审计证据 Z!7#"wO9+V W1Ur~x` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 2o?!m2W 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 k#68p vR-rCve$P The audit of specific items q-X)tH_+w@ 审计的具体项目 WF-B=BRZ )z$VQ=]" Receivables: confirmation Gb~*[ 应收帐款:确认 4E&URl0Bh `A$yF38! Inventory: counting, cut-off, confirmation of inventory held by third parties b78'yM& 存货:数量,减值,第三方持有存货的确认 *ZF7m_8u{ ``$At ,m Payables: supplier statement reconciliation, confirmation ko$bCG% 应付帐款:供应商的申明一致,确认 4Z1-RS ,8cw jS2E Bank and cash: bank confirmation ;v*$6DIC5 银行存款和现金:银行的确认 3zGxe- UYD(++ Auditing sampling fA2H8"r 审计抽样 c7L#f=Ot? p!|ok#sW 5.Review
]aXCi"fMs 复核 qun#z$ WDWb7 Subsequent events OjJKloy' 随后发生的事件 ?)'j;1_=E3 _<=U.T` W9t%:wF sq*d?<:3 "Z#97Jc+J Going concern P`cEu6: 持续关注 |9{l8`9}_ Xu3
o,k Management representations
9 k)?- 与管理层的交涉沟通 ]ta]OK{s" J`Q#p%W Audit finalization and the final review: unadjusted differences /}]X3ng 审核定稿和最后审查:未经调整的差异 $._p !, < K%1'zSAyK aM,>LKNbQ 6. Reporting %j^[%&pT 报告 & 2& K9R 学会计论坛bbs.xuekuaiji.com GL(R9Y Appendix (|Y[5O) 附录 (S&X??jfB5 Audit procedure :%{MMhbx 审计程序 pMHY2t