1. Assurance engagements and external audit
保证约定和外部审计 Wr.~Ns< |r53>,oR<: Materiality, true and fair presentation, reasonable assurance CIf""gL9 物质性,真实公平的描述,合理的保证 \J^xpR_0u f8L3+u Appointment, removal and resignation of auditors z';h5GNd>z 审计人员的的任命、免职和辞职 Ji:0J},m {>.qo<k Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion p9iCrq
i 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
.y~~[QF}8 n`7n5M* Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7>|p_o`e 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 ,
-S n JLV?n,nF Engagement letter xqaw00,s 约定书(委托书) |-VbJd 7=]Y7"XCf 2. Planning and risk assessment 7.xJ:r| 规划和风险评估 $a+)v#?, :a9$f8*b General principles
tD}HL_ 一般原则 .(z
ZTyZr "_/5{Nc$ Plan and perform audits with an attitude of professional skepticism .t9zF-jk 持专业的怀疑态度计划和执行审计工作 [KwwhI@3 .ZOyZnr
Z Audit risks = inherent risk ×control risk ×detection risk lpeo^Y}N 审计风险=内在风险×控制风险×检查风险 `z3"zso FI(M 1iJ Risk-based approach >eaK@u-'0 基于风险的办法 -q/FxESp @5(HRd Understanding the entity and knowledge of the business rz
gzX 了解商业的实质和知识 _fANl}Mf: \Rvsy;7 Assessing the risks of material misstatement and fraud X+XbIb
UuL 评估材料错报和舞弊的风险 F`YxH*tO7 Fgg4QF Materiality (level), tolerable error 98eS f 重要性(级别),可容忍误差 hTbot^/
H[8P]"*z*i Analytical procedures EM.rO/qcW 分析程序 \78kShx E|Z7art Planning an audit W4(O2RU 规划审计工作 jj 9eFB 4Vi&Y')f Audit documentation: working papers }\/f~?tEh 审计文件:工作底稿 kXbd
R *d/]-JN,K The work of others LlG~aGhel 其他机构的文件 r#[YBaCZJ 4\yKd8I Rely on the work of experts h8_~ OX 依靠专家的工作 lb('=]3
}H S+YbsLf Rely on the work of internal audit g8_IZ(%: 依靠内部审计工作 '%"#] tY=n("=2 3. Internal control 0Ti>PR5M 内部控制 4';tMiz XL7jUi_4:L The evaluation of internal control systems L~FE;*>7 对内部控制系统的评估 dO[w3\~
|!{BjOAD' Tests of control ?k:i3$ 控制测试 ~ Qt$) cIgicp}U Substantive procedures (time, nature, extent) (8(z42 实质性程序(时间,性质,程度) 3It'!R8 $ RFu]vFff Transaction cycles: revenue, purchases, inventory, etc. Up$vBE8i] 交易周期:收入,采购,库存等。 1`_i%R^ 4&/-xg87( /vB%gqJvX 4.Audit evidence s"?&`S 审计证据 W$Bx?}x($ z
{J1pH_X Obtain sufficient, appropriate audit evidence "zO+!h'o 获取足够、适当的审计证据 <ZNa`
#+eV5%Si Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +:d))r=n 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 ;D[b25 [J+K4o8L<A The audit of specific items dR_hPBn/@ 审计的具体项目 2g^Kf,m 'vTD7a^ Receivables: confirmation \?fl%r2 应收帐款:确认 7j&l2Z >}/"gx Inventory: counting, cut-off, confirmation of inventory held by third parties T+2I:W% 存货:数量,减值,第三方持有存货的确认 JCZJ\f*EZ xZmKKKd0* Payables: supplier statement reconciliation, confirmation 'F+O+-p+ 应付帐款:供应商的申明一致,确认 ?lU]J] ?kb\%pcK Bank and cash: bank confirmation zq]V6.]J 银行存款和现金:银行的确认 ki^[~JS>' i\rI j0+ Auditing sampling n@g[VR2t 审计抽样 ^B?koU l^ .?S#DS ) 5.Review
S-yd-MtQp 复核 ld[]f*RuW !HDk] Subsequent events =W ! m` 随后发生的事件 zAB-kE\) xyz-T1ib ;Xgy2'3 sS(^7GARa jO:<"l^+u Going concern }.zgVLL 持续关注 `U`Z9q5- 8gBqur{ Management representations p|Rxy"} 与管理层的交涉沟通 w6Tb<ja iJrscy- Audit finalization and the final review: unadjusted differences +bf%]
审核定稿和最后审查:未经调整的差异 9f,HjRP N'm:V ~P6K)V|@< 6. Reporting 9f l !CG 报告 3+ i(fg_ 学会计论坛bbs.xuekuaiji.com ]P<&CEk Appendix o~>p=5t 附录 {/0,lic Audit procedure
9CBB, 审计程序 aeBth{