1. Assurance engagements and external audit
保证约定和外部审计 w"sRK \
l[5U3{ Materiality, true and fair presentation, reasonable assurance "Fke(?X' 物质性,真实公平的描述,合理的保证 j`#|z9`(pB Z$pR_dazU Appointment, removal and resignation of auditors -kJF@w6u 审计人员的的任命、免职和辞职 XkNi'GJf
']dTW#i Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ogPfz/ hw 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <h;P<4JX +&t{IP(? Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior r&H>JCRZ<= 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 r|P4|_No X%gJ,c(4 Engagement letter WL7:22nSHa 约定书(委托书) &zm5s*yNt 7_{x '#7 2. Planning and risk assessment m2V4nxw]Qp 规划和风险评估 F6 UOo.L)I g3qtWS General principles cis~]x% 一般原则 a $KM
q> +I/P5OGRN Plan and perform audits with an attitude of professional skepticism P"% / 持专业的怀疑态度计划和执行审计工作 s_kI\w4(x1 w
S;(u[W Audit risks = inherent risk ×control risk ×detection risk qS7*.E~j|] 审计风险=内在风险×控制风险×检查风险
kg-%:;y. .f6_[cS;g Risk-based approach
wF&\@H 基于风险的办法 7N""w5 aTPpE9Pa& Understanding the entity and knowledge of the business ~fgv7=(! 了解商业的实质和知识 ^L[Z+7| ?+TD2~rD( Assessing the risks of material misstatement and fraud ";zl6g" 评估材料错报和舞弊的风险 BY 1~\M ilNm\fQ. Materiality (level), tolerable error m4%m0"Z 重要性(级别),可容忍误差 }??q{B@v k4`v(au^ Analytical procedures :<j
f}[w! 分析程序 W6*(Y M
r&]RTEE Planning an audit 8pk5[=3Z 规划审计工作 Llzowlf e 3;Xs`dk Audit documentation: working papers
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}O 审计文件:工作底稿 !X,S2-}" fW\u*dMMZE The work of others |e\:0O? 其他机构的文件 L,:U _\HQ
qItI):9U Rely on the work of experts p;'vOb 依靠专家的工作 0zfrx-'zN ht =yzJ9Pr Rely on the work of internal audit )zt5`"/o 依靠内部审计工作 tC&y3!k2jR >:K3y$]_ 3. Internal control Kp9
9y 内部控制 2L\h+) (+>n/I6 The evaluation of internal control systems *]EcjK% 对内部控制系统的评估 0(..]\p^d 1n5&PNu Tests of control jALo;PDJ 控制测试 &v`kyc
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]{ Substantive procedures (time, nature, extent) ;Joo!CXHO 实质性程序(时间,性质,程度) 6jnRC*!? AfY(+w6!K Transaction cycles: revenue, purchases, inventory, etc. /@OGYYH,M 交易周期:收入,采购,库存等。 SnXLj
Je @e slF sO*6F`eiZ 4.Audit evidence "y`?KY$[N 审计证据 N7e^XUG _%
>.t Obtain sufficient, appropriate audit evidence
zzxU9m~" 获取足够、适当的审计证据 SrKF\h%/+ {7;TQ?/ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations xq]&XlA:ug 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 0r@rXwz aCTVY1 The audit of specific items {wm
` 审计的具体项目 Nn^el'S' I/(`<s p Receivables: confirmation 0q3:"X 应收帐款:确认 1HZexV EuAa Inventory: counting, cut-off, confirmation of inventory held by third parties b_LzG_n! 存货:数量,减值,第三方持有存货的确认 \K4m~e@! ZqhINM*Rm Payables: supplier statement reconciliation, confirmation K[9 <a>D` 应付帐款:供应商的申明一致,确认 `?>OY&( 9 (&!>z Bank and cash: bank confirmation C/cyqxVl} 银行存款和现金:银行的确认 (O&b:D/Y i44`$ps Auditing sampling ;Rt,"W) 审计抽样 Z]6D0b '3xSzsDn 5.Review
fpqKa r 复核 N$3F4b%+ X$xqu\t7 Subsequent events \gzNMI* 随后发生的事件 fGxa~Unx {4I sz-P Z<wg` }{ P}P} @B[V'| Going concern M"J$c42 持续关注 uo%zfi? Gh< r_O~L3 Management representations oi!E
v_h 与管理层的交涉沟通 )h/fr| 9K&b1O@Aj Audit finalization and the final review: unadjusted differences ':fVb3A[*d 审核定稿和最后审查:未经调整的差异
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wX 2?tc 报告 5=$D~>-# 学会计论坛bbs.xuekuaiji.com 4RK^efnp Appendix .$r(":A#) 附录 +F@9AO>LF Audit procedure 6Y=$7%z 审计程序 4~
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