1. Assurance engagements and external audit
保证约定和外部审计 `)H.TMI
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3 Materiality, true and fair presentation, reasonable assurance 8'#%7+ "=! 物质性,真实公平的描述,合理的保证 F{f "xM ;nv4lxm Appointment, removal and resignation of auditors $K8ZxH1z@ 审计人员的的任命、免职和辞职 #ZGWU_l} Z)7
{e"5d Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !Nl"y'B| 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5'>(|7~%\ 2@ACmh Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior i' |S
g 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 #\4uu o *I-~k Engagement letter
[?Aq#av 约定书(委托书) P RX:*0 ]b<k%
2. Planning and risk assessment UXa3>q> 规划和风险评估 s bW` Pd^ilRB General principles
h+ELtf 一般原则 ;Cyt2]F jB?Tua
$,s Plan and perform audits with an attitude of professional skepticism 8u;l<^< 持专业的怀疑态度计划和执行审计工作 "W:'cIw /k}vm3 Audit risks = inherent risk ×control risk ×detection risk ~`mOs1 d 审计风险=内在风险×控制风险×检查风险 D
7H$!(F> xp>ra2A Risk-based approach t91v%L 基于风险的办法 ='OPU5(;O <(@m913| Understanding the entity and knowledge of the business M*+_E8Lh 了解商业的实质和知识 D,1S-< &Cdk%@Tj]B Assessing the risks of material misstatement and fraud |3\
mH~Bw 评估材料错报和舞弊的风险 (h|l$OL/ (D{9~^EO>a Materiality (level), tolerable error &HZ"<y{j 重要性(级别),可容忍误差 +~02j1Jx |7UR_(}KC Analytical procedures kV6T#RVob 分析程序 )>$xbo")k
X )g<F Planning an audit T3)/?f?| 规划审计工作 s'fHhG6 (K>5DU Audit documentation: working papers OZLU
>LU 审计文件:工作底稿 0 Co_," ~n|*-rca The work of others ~ N_\
V 其他机构的文件 $0sUh]7y F
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/{1Q* Rely on the work of experts fkyj&M/ 依靠专家的工作 . v0 .wG Z]":xl\7 Rely on the work of internal audit !}Cd_tj6 依靠内部审计工作 *V3 }L
Z ;VYL7Xu]( 3. Internal control (PE"_80Z 内部控制 ,S}[48$ "F}anPY The evaluation of internal control systems z9YC9m)jK 对内部控制系统的评估 )1Os+0az
)DfmO Tests of control ^cDHyB=v4d 控制测试 ,H1j
&]E! N6EH Substantive procedures (time, nature, extent) l)HF4#Bs 实质性程序(时间,性质,程度) >j_
,3{eJ *ukugg. Transaction cycles: revenue, purchases, inventory, etc. /) MzF6 交易周期:收入,采购,库存等。 Qp!r_a&
_, /m HJ]\VP9Zb 4.Audit evidence ^?(A|krFg 审计证据 6*Jd8Bva\o ,T?8??bZ Obtain sufficient, appropriate audit evidence n.p6+^ES 获取足够、适当的审计证据 _Dl!iV05: 9'C kV [ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations jftoqK-
p 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 6W."hPP
*;. l/ The audit of specific items nk9Kq\2f: 审计的具体项目 S#dkJu]]# g
nJe!E Receivables: confirmation !1K<iz_8 应收帐款:确认 8P.UB{QNe T (] Inventory: counting, cut-off, confirmation of inventory held by third parties C72?vAc,F 存货:数量,减值,第三方持有存货的确认 Z=n#XJO15 'Cs
D[< Payables: supplier statement reconciliation, confirmation r 11:T3
应付帐款:供应商的申明一致,确认 B5
pMcw /Za'L#=R Bank and cash: bank confirmation KB!.N[!v 银行存款和现金:银行的确认 {C Qo}@.7 !fr /WxJ Auditing sampling 1BUdl=o>S 审计抽样 nw[DI%Tp aW]!$ 5.Review
EU.vw0}u8 复核 Z W`
Ur> `W< 7. Subsequent events GJW+'-f 随后发生的事件 6*%3O=* AYHB?xOpR QPjmIO ?#idmb}( bs$x%CR Going concern @@K@;Jox 持续关注 #$7 z Y ::\;s
Management representations @=q,,t$r 与管理层的交涉沟通 lob{{AB,! Hi #'h Audit finalization and the final review: unadjusted differences &n+3^JNl 审核定稿和最后审查:未经调整的差异 pvM;2 4mSL*1j +hL+3`TD#H 6. Reporting 2P`QS@v0a= 报告 c'?4*O 学会计论坛bbs.xuekuaiji.com 4Z>hP]7
Appendix &WAO.*
:y 附录 6r"uDV #0 Audit procedure c(Zar&z,E 审计程序 !U.Xb6