1. Assurance engagements and external audit
保证约定和外部审计 W !.F\H,( v(PwE B] Materiality, true and fair presentation, reasonable assurance L#)F00/` 物质性,真实公平的描述,合理的保证 G .PzpBA t\&u Appointment, removal and resignation of auditors E=PmOw7b 审计人员的的任命、免职和辞职 #|\w\MJamP E"8cB]`|8 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "zpc)'$L= 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ue?e}hF 4@|"1D3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ``
!BE"yN 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 !yxb=>A >SS
YYy Engagement letter -44{b<:D 约定书(委托书) RE*;_DF jV:Krk6T< 2. Planning and risk assessment +
Xc s<+b
规划和风险评估 kY e3A&J 7;]n+QRfm General principles
P[E:=p 一般原则 HP`dfo
~j Pr|:nJs Plan and perform audits with an attitude of professional skepticism ){'Ef_/R 持专业的怀疑态度计划和执行审计工作 ^Bkwbj j^ y9+W_b Audit risks = inherent risk ×control risk ×detection risk Id_? 审计风险=内在风险×控制风险×检查风险 }r%Si L?[NXLn+ Risk-based approach LI`L!6^l 基于风险的办法 cu)ssT k(<: Understanding the entity and knowledge of the business }a=<Gl|I;w 了解商业的实质和知识 m*'^*
# SEf:u Assessing the risks of material misstatement and fraud Q7<_>)e^ 评估材料错报和舞弊的风险 tXlo27J >j&+mii Materiality (level), tolerable error EMe3Xb
` 重要性(级别),可容忍误差 Nd5G-eYI vUlGE Analytical procedures P~"e=NL5 分析程序 .Oh4b5 G{wIY" ~4 Planning an audit uL.)+E 规划审计工作 |Z), OW n2e#rn
Audit documentation: working papers C 2$_Ad=s 审计文件:工作底稿 U^AywE
] zk#NM"C+ The work of others "
'#18&N 其他机构的文件 D's Tv}P WAd5,RZ? Rely on the work of experts QJeL&mf 依靠专家的工作 )9oF
?l^q H>zX8qP+ Rely on the work of internal audit 2N)siH 依靠内部审计工作 H%`$@U> @e`%' 3. Internal control r4X0.
mPY* 内部控制 ^`BiA'gPPC %MA o<,ha The evaluation of internal control systems :TPT]q
d@ 对内部控制系统的评估 V*}xlxSL MKl`9 Y3Ge Tests of control E.ugr]) 控制测试 ;7;=)/- f1Az|h Substantive procedures (time, nature, extent) n5Coxvy1 实质性程序(时间,性质,程度) qdss(LZ 6\9
Zc-% Transaction cycles: revenue, purchases, inventory, etc. zCpsGr 交易周期:收入,采购,库存等。 d*}dM" Wqy\yS [ 9A7LDHst7 4.Audit evidence Za"m;+H<E 审计证据 vZ&{ ~!t# M2Sk Obtain sufficient, appropriate audit evidence E4CyW 获取足够、适当的审计证据 [WfigqY`b* Bv=
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations '<$!?=" 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 >ocDh~@aP 7I#<w[l>k The audit of specific items ls;!Og9 审计的具体项目 `rWT^E@p5m 4~s{zob Receivables: confirmation KxA^?,t[ 应收帐款:确认 bXiOf#:'' ?o>JX.Nl&7 Inventory: counting, cut-off, confirmation of inventory held by third parties 006qj. 存货:数量,减值,第三方持有存货的确认 s%6{X48vY^ gpvzOW/ Payables: supplier statement reconciliation, confirmation c[E" 应付帐款:供应商的申明一致,确认 y;GwMi$KI p%ve1 >c Bank and cash: bank confirmation Y<ZaW{% 银行存款和现金:银行的确认 1M={8}3 N I*x):bx Auditing sampling _nn
\O
3TB 审计抽样 8:9/RL\"x s7 789pR 5.Review
]ChGi[B~9 复核 ji&%'h u/ Gk>F
Subsequent events "p"M9P' 随后发生的事件 lTR/o Gg,&~
jHib f"Z2,!Z; ##\
<mFE Vm"{m/K0 Going concern .='hYe. 持续关注 ,B'n0AO/' ~d9@m#_T#~ Management representations LQo>wl 与管理层的交涉沟通 [_X.Equ -50Nd=1 Audit finalization and the final review: unadjusted differences W3gBLotdg 审核定稿和最后审查:未经调整的差异 Z'<I
Is:J |<aF)S4 *a[iq`499 6. Reporting 'CfM'f3uu 报告 5*#3v:l/9 学会计论坛bbs.xuekuaiji.com j@guB:0 Appendix [
U`}) 附录 !l7D1i~ Audit procedure +\ZaVi 审计程序 M3EB=tU