1. Assurance engagements and external audit
保证约定和外部审计 G~y:ZEnN[ .+S%hT,v6i Materiality, true and fair presentation, reasonable assurance K/B$1+O
物质性,真实公平的描述,合理的保证 [<,7LG< _'w:Sx?d7 Appointment, removal and resignation of auditors G0!6rDu2, 审计人员的的任命、免职和辞职 0V-jOc Ba?1q%eG Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tW~kn9glZ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 M-].l3 c
/88|k Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^f>c_[fR 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 iPl,KjGk I`oJOLV Engagement letter p#qla' 约定书(委托书) /[lEZ['^
kntY2FM 2. Planning and risk assessment I(7GVYM 规划和风险评估 rZwSo]gp <ot`0 General principles i. )^}id 一般原则 mCt/\ Es#:0KH].v Plan and perform audits with an attitude of professional skepticism Z":m(}u O 持专业的怀疑态度计划和执行审计工作 W8QP6^lY MR,I`9P e Audit risks = inherent risk ×control risk ×detection risk NsYEBT7f 审计风险=内在风险×控制风险×检查风险 s@$0!8sxm Y [)mHs2 Risk-based approach " 4#&tNQ 基于风险的办法 Lk]|;F-2i jMBMqQNU Understanding the entity and knowledge of the business rb@[Edj 了解商业的实质和知识 ::{\O\w '
*XIp: Assessing the risks of material misstatement and fraud G~C-tAB 评估材料错报和舞弊的风险 6 8n ;#-X UTE6U6 Materiality (level), tolerable error evZP*N~G 重要性(级别),可容忍误差 h-"q <eY" kF'9@*?J Analytical procedures ;]xc}4@=mg 分析程序 {hN\=_6*EW DjaXJ?' Planning an audit @TW:6v` 规划审计工作 ]r!|@AWrQ\ &a'mG=(K_c Audit documentation: working papers CvRCcSJM\2 审计文件:工作底稿 ms Cz\8Xd x`+M#A()/ The work of others $- ]G6r 其他机构的文件 5N>f l
Q CR.d3!&28 Rely on the work of experts
4y}z+4 依靠专家的工作 >0:3CpO* 03)irq% l; Rely on the work of internal audit {q$U\y%Rq 依靠内部审计工作 Q)4[zStR# QZ(O2!Mg 3. Internal control TDfloDxA 内部控制 d~_5Jx Mu:zWLM*M The evaluation of internal control systems J
?aJa 对内部控制系统的评估 jtfC3E,U `K0.6i [p Tests of control b(mZ/2,B 控制测试 x])j]k xcl;~"c* Substantive procedures (time, nature, extent) L-U4
8 i
实质性程序(时间,性质,程度) % + $#/8l58 Transaction cycles: revenue, purchases, inventory, etc. 2vB,{/GXP 交易周期:收入,采购,库存等。 A #SO}c 0=7Ud< nTsV>lQY, 4.Audit evidence 'HfI~wN 审计证据 r
UZN$="N SF:{PgGMi Obtain sufficient, appropriate audit evidence
MY\mo,# 获取足够、适当的审计证据 (W"0c?i|] JcP<@bb>B Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations )40Y
A\V 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 :#sBNy <o
P`\m The audit of specific items c|m?f 审计的具体项目 t:lDFv4s &q4~WRnzJk Receivables: confirmation gjK: a@{ 应收帐款:确认 HW_2!t_R zN9@.!?X2 Inventory: counting, cut-off, confirmation of inventory held by third parties y#Nrq9r: 存货:数量,减值,第三方持有存货的确认 K; hP0J bZK`]L[ Payables: supplier statement reconciliation, confirmation liB~vdqj 应付帐款:供应商的申明一致,确认 GRL42xp'*D N0D5N(kH% Bank and cash: bank confirmation #0*I|gfV 银行存款和现金:银行的确认 A ?~4Pe @DM NLsQ Auditing sampling h\)ual_r[j 审计抽样 T|oDJ]\J >4>.
Ycp 5.Review
"lA$;\& 复核 c}=[r1M* P:'y}a- Subsequent events eon(C|S7eK 随后发生的事件 DVs$3RL WV|9d}5 },5LrX`L -
jTK3&5 -xH3}K% Going concern RC"xnnIJv 持续关注 (|6!pQ7 86&r;c: Management representations Ax!@vL&@ 与管理层的交涉沟通 2j>C4Ck ONcS,oHW Audit finalization and the final review: unadjusted differences 2qj0iRH#N< 审核定稿和最后审查:未经调整的差异 0B`rTLwB /oM&29 jy {;UBW7{ 6. Reporting |])Ko08*tE 报告 G
in 学会计论坛bbs.xuekuaiji.com OnW,R3eg Appendix ok&v+A 附录
H:1F=$0I9 Audit procedure Tc;BE 审计程序 h2]GV-