1. Assurance engagements and external audit
保证约定和外部审计 G=A,9@+c 4( 1(e Materiality, true and fair presentation, reasonable assurance ;uW}`Q< 物质性,真实公平的描述,合理的保证 "Q?k'^@ 5JLu2P Appointment, removal and resignation of auditors $`-4Ax4% 审计人员的的任命、免职和辞职 U
)l,'y2 R8T]2?Q1 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion y^}6!>Ou: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4=Krq6{ aMvI?y { Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior E[bd@[N
8 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 7g(F#T?;' a)#1{JaoY Engagement letter tX"Th'Qi 约定书(委托书) 3l3'bw2 !}r%
u." 2. Planning and risk assessment CJXg@\\/ 规划和风险评估 ]f_6 '|5A I<8sI%,s General principles EoxQ
*/ 一般原则 N1}={yF.fQ Xixqxm*8 Plan and perform audits with an attitude of professional skepticism &ZX{R#[L 持专业的怀疑态度计划和执行审计工作 rn=m\Gv
e [g Z"a* Audit risks = inherent risk ×control risk ×detection risk ea00\ 审计风险=内在风险×控制风险×检查风险 %0mMz.f n Ml%'[u Risk-based approach d GFGr}&s 基于风险的办法 *L'>U[Pl7 &_gTD Understanding the entity and knowledge of the business ZU9c 5/J 了解商业的实质和知识 {nvLPUL !k/Pv\j/R Assessing the risks of material misstatement and fraud IW%|G 评估材料错报和舞弊的风险 =T7A]U] <@Fy5k-%. Materiality (level), tolerable error -M1YE 重要性(级别),可容忍误差 =pznu+, `/MvQ/ Analytical procedures }A:<%N 分析程序 FA}_(Hf.[ sqS=qC Planning an audit ryc
& n5 规划审计工作 pOrWg@<\L QlHd,w Audit documentation: working papers 7zv1wb 审计文件:工作底稿 ]wWPXx[>/ WzI8_uM The work of others Ii^5\v|C 其他机构的文件 F1Hh7
F ,E$@=1) Rely on the work of experts RJON90,J 依靠专家的工作 kee|42E ??i4z[0M Rely on the work of internal audit ]Bm>-*@0N 依靠内部审计工作 bC3 F 4#'("#R 3. Internal control ?^EXTU85`" 内部控制 X2xuwA Y2[A2Uy$ef The evaluation of internal control systems )#}mH @ 对内部控制系统的评估 %c1#lEC2xN [M%9_CfZOy Tests of control $\"9<o|h 控制测试 3tmdi 3s 'vbc#_; Substantive procedures (time, nature, extent) V`-vR2( 实质性程序(时间,性质,程度) 2Gs$?}"a nWvuaQ0} Transaction cycles: revenue, purchases, inventory, etc. {h KjD"? 交易周期:收入,采购,库存等。 atW' S inl eJo3 MK 4.Audit evidence +~ #U7xgq/ 审计证据 ;=< ^0hxer \Fe_rh Obtain sufficient, appropriate audit evidence :SsUdIX;P 获取足够、适当的审计证据 ZK'-U,Y.H7 8p!*?RRme[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations \)48904^ 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 l6u&5[C
L}yyaM) The audit of specific items 5
eA8niq# 审计的具体项目 /S\cU`ZVe 1[*{(e Receivables: confirmation G8I Y# 应收帐款:确认 D5an\gE nCKbgM'" Inventory: counting, cut-off, confirmation of inventory held by third parties aRc ' 存货:数量,减值,第三方持有存货的确认 G3G6IP 6UE(f@ Payables: supplier statement reconciliation, confirmation Kwhdu<6 应付帐款:供应商的申明一致,确认 V
>,Z-&.% s6}Xt=j Bank and cash: bank confirmation 3?E&}J<n 银行存款和现金:银行的确认 8:.nEo' Oc&),ru2l Auditing sampling 4{qB X? 审计抽样 dxj*Q "K e0; 5.Review
Fn^C{p^ 复核 FhIqy %X to6;?uC+|i Subsequent events UHGcnz< 随后发生的事件 IF@HzT;Q QI_59f> p$k\m|
t !?[oIQ)h kHJ96G Going concern htPqT,L 持续关注 MbXq`
% t!_x(u Management representations LihjGkj\g 与管理层的交涉沟通 #~Q8M*~@ 1zktU.SZ Audit finalization and the final review: unadjusted differences uvA(Rn 审核定稿和最后审查:未经调整的差异 s~},y]YV d/7l efF w.N,)]h 6. Reporting j|e[s ?d 报告 &D#+6M&LK{ 学会计论坛bbs.xuekuaiji.com Z
v0C@r Appendix )uP[!LV[e 附录 !~lW3 Audit procedure /9Ilo\MdD 审计程序 k:#6^!b1