1. Assurance engagements and external audit
保证约定和外部审计 ps
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oh"O07 Materiality, true and fair presentation, reasonable assurance }]n$ %g( 物质性,真实公平的描述,合理的保证 ~_IHaw$hg v
:Tzv^ Appointment, removal and resignation of auditors ZQ^r`W9_+ 审计人员的的任命、免职和辞职 -Y
Bd, k3 'I;!pUfVp Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ,lA.C%4au~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6
5y+Z "<_0A f] Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {!|}=45Z 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 @_:]J1jw7 7QKr_ Engagement letter 8d*/HF)h 约定书(委托书) ay "'#[ P`s 2. Planning and risk assessment \<}&&SuH 规划和风险评估 x8\A<(G_M= @/ZF` : General principles 9% l% 一般原则 kn)t'_jC oAWzYu(v Plan and perform audits with an attitude of professional skepticism 8Og_W8 持专业的怀疑态度计划和执行审计工作 SS`qJZ|w
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]y=v Audit risks = inherent risk ×control risk ×detection risk pwwH<0[ 审计风险=内在风险×控制风险×检查风险 |-V&O=!^+ E*L iM5+I Risk-based approach \#o2\!@` 基于风险的办法 9j W2 pdJ/&ufh Understanding the entity and knowledge of the business :l|%17N 了解商业的实质和知识 |#6QThK AU-n&uX Assessing the risks of material misstatement and fraud |FD }e) 评估材料错报和舞弊的风险 xI>A6 U=h
lu Materiality (level), tolerable error #Z6'?p9 重要性(级别),可容忍误差 f2,jh}4 zC_<(4$-" Analytical procedures }y9mNT 分析程序 |t; ~:A GA7}K:LP'k Planning an audit 6JKqn~0Kk 规划审计工作 asY[8r?U (JM4R8fR& Audit documentation: working papers hstbz 审计文件:工作底稿 ^v.,y3 6mKjau{r_ The work of others 8]&i-VFof 其他机构的文件 Sz H" /-bO!RTwf Rely on the work of experts @6l%,N<fou 依靠专家的工作 JyR/1 W pABs!A`N Rely on the work of internal audit ^"J8r W6[ 依靠内部审计工作 l}$ U])an# t3dlS`O 3. Internal control 5]M>8ll 内部控制 o]
mD"3_ f>aRkTHf The evaluation of internal control systems |&Ym@Jyj 对内部控制系统的评估 0ez(A {uGP&cS~( Tests of control sZW^!z 控制测试 O(+phRwJ <{~6}6o Substantive procedures (time, nature, extent) F <hJp,q9 实质性程序(时间,性质,程度) l x,"EOP NJNJjdD> Transaction cycles: revenue, purchases, inventory, etc. Mi]L]-L 交易周期:收入,采购,库存等。 61xs%kxb.. Y(44pA&oN ,=l7:n 4.Audit evidence Z!U)I-x& 审计证据 >Wz;ySEz ?JL:CBvCp Obtain sufficient, appropriate audit evidence v%fu 获取足够、适当的审计证据 h,Q3oy\s1 JA)] _H
P Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {J^lX/D 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 4C FB"?n0 8P=o4lO+ The audit of specific items V{<xff 审计的具体项目 ?(R]9.5S G#M
dfKH Receivables: confirmation `F/Tv 5@L 应收帐款:确认 =2@B& Vb9',a?#n Inventory: counting, cut-off, confirmation of inventory held by third parties R58-wUto 存货:数量,减值,第三方持有存货的确认 e^O(e tO0!5#-VR Payables: supplier statement reconciliation, confirmation
=|9H 应付帐款:供应商的申明一致,确认 PG,_^QGCX cq$i Bank and cash: bank confirmation % rxO_ 银行存款和现金:银行的确认 y
K"kEA[; < P`u} Auditing sampling K# Jk _"W 审计抽样 +Z85HY{ s>^dxF!+ 5.Review
#vry0i 复核 zL\OB?)5J
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Subsequent events ,mj@sC> 随后发生的事件 *V+j%^91} Dq)j:f#QM A\#iXOd a<@N-E xr Z ,EvQ8i Going concern f4BnX(1u 持续关注 {uHU]6d3qy 0=K9`=5d0 Management representations SCz(5[MZJ 与管理层的交涉沟通 Y*!qG ahPoEh Audit finalization and the final review: unadjusted differences %DdJ ^qHI 审核定稿和最后审查:未经调整的差异 9k 6r_G" 3YZs+d.;ib Ud!4"<C_ 6. Reporting eQ&ZX3*} 报告 HcqfB NM 学会计论坛bbs.xuekuaiji.com $H-!j%hV Appendix wR^ RM(1 附录 xe*aC Audit procedure /"B?1?qc,= 审计程序 l\s U