1. Assurance engagements and external audit
保证约定和外部审计 e.\d7_T+ |g> K$m^ Materiality, true and fair presentation, reasonable assurance |6`yE]3-( 物质性,真实公平的描述,合理的保证 GUmOK=D > (BMFGyE3 Appointment, removal and resignation of auditors wi:]o o# 审计人员的的任命、免职和辞职 S`K8e^] L\nWhmwl Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 0Vh|UJ'&7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 DB:Ia5|*i GpN tvo~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?b2"~A 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 `P)atQ #p*{p)]HiA Engagement letter vhT
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|( 约定书(委托书) 7O;v5k~iQ qW][Q%'lt 2. Planning and risk assessment >\^:xxTf 规划和风险评估 z]=A3!H/Y :v
Pzw! General principles a5?Rj~h!< 一般原则 fph*|T&R 0>Z/3i&?< Plan and perform audits with an attitude of professional skepticism D"bLJj/! 持专业的怀疑态度计划和执行审计工作 MJ8z"SKnV 6Ei>VcN4a Audit risks = inherent risk ×control risk ×detection risk ^&h|HO-5 审计风险=内在风险×控制风险×检查风险 -"\z|OQ t 4{{5U'\ Risk-based approach JDD(e_dw 基于风险的办法 ]|Vm*zO [US.n+G6 Understanding the entity and knowledge of the business ;?yd;GOt) 了解商业的实质和知识 6@ET3v ]5YG*sD4 Assessing the risks of material misstatement and fraud M!,$i 评估材料错报和舞弊的风险 u(\b1h n FoInJ(PDH Materiality (level), tolerable error n_v|fxF1 重要性(级别),可容忍误差 -_%n\# }a'8lwF%I Analytical procedures ,l#V
eC 分析程序 zRD{"uqi Av_1cvR: Planning an audit "DjD"?/b 规划审计工作 i0L)hkV +g/y)] AP Audit documentation: working papers gK
9@-e 审计文件:工作底稿 Jf|J":S o D*h@yL The work of others 0{@E=}}h 其他机构的文件 X@\rg}kP .?<,J Rely on the work of experts RnIL>Akp 依靠专家的工作 Xi6XV3G {&4+W=0
n Rely on the work of internal audit RoJ{
ou@cs 依靠内部审计工作 cmZ39pjBJ [L{q 3. Internal control UCa(3p^V_ 内部控制 U9y[b82 wx>BNlT@? The evaluation of internal control systems <FRYt-+ 对内部控制系统的评估 3(}W=oI }RO Cj,| Tests of control v
O&%sjvH 控制测试 TC<_I0jCh SYw>P1 Substantive procedures (time, nature, extent) >IJH#>i 实质性程序(时间,性质,程度) H .JA)*b- f*0[[J0] Transaction cycles: revenue, purchases, inventory, etc. 0AZ Vc 交易周期:收入,采购,库存等。 dK#:io[Nz bfVKf} @v2_gjRe 4.Audit evidence MIsjTKE 审计证据 cE$<6&0 H]H*Ouu["e Obtain sufficient, appropriate audit evidence Ev,>_1#Xm 获取足够、适当的审计证据 Ty}'A(U mcP]k8?C Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &_x:+{06 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 ]t=m A%-*M 'J The audit of specific items fk<0~tE 审计的具体项目
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6J - Receivables: confirmation D. fPHq 应收帐款:确认 %|*tL7 _s[ohMlh Inventory: counting, cut-off, confirmation of inventory held by third parties -lQ8
&eB 存货:数量,减值,第三方持有存货的确认 /vYuwaWG= }u5/ Payables: supplier statement reconciliation, confirmation h#dp_# 应付帐款:供应商的申明一致,确认 08n2TL;EsX 5V':3o;D__ Bank and cash: bank confirmation V8@VR`!' 银行存款和现金:银行的确认 }xk85*V -,)&?S Auditing sampling H9?(5 审计抽样 G|H+
,B Iq]+O Q 5.Review
>gRb.-{ux 复核 M4w,J2_8MK s /"
&k Subsequent events dY5 m) ? 随后发生的事件 ?1T)cd* LUc!a4i"fO 5 Tag-+ *|{1`
{8n uD0T()J.P5 Going concern s
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持续关注 2w_[c. O`j1~o<{ Management representations `d2
r5*< 与管理层的交涉沟通 9AF%Y:y RL4J{4K Audit finalization and the final review: unadjusted differences uH="l.u 审核定稿和最后审查:未经调整的差异 ^SM>bJ1Z_ NX%"_W/W o-a\T 6. Reporting L{1MyR7`I+ 报告 w%~UuJ#i 学会计论坛bbs.xuekuaiji.com )l g>'O Appendix /*Iq,"kGz 附录 hGh91c;4 Audit procedure %;/?DQU 审计程序 ~ES6Qw`Oe