1. Assurance engagements and external audit
保证约定和外部审计 Yz<,`w5/6~ Q6>7{\8l Materiality, true and fair presentation, reasonable assurance 3=[#(p: 物质性,真实公平的描述,合理的保证 jbQ N<`! !LGnh Appointment, removal and resignation of auditors $'Pn(eZHGv 审计人员的的任命、免职和辞职 Q1ox<- oZM6%
-@qi Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $qz(9M(m# 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 V[9#+l~# }E
o\=>l7 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior GCrIaZ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 48}L!m @ Lj]I7ICNh Engagement letter 4)]w"z0Pc 约定书(委托书) (tZ#EL0 !v/j*'L<M} 2. Planning and risk assessment '(ZJsw 规划和风险评估 v %?y5w @B.;V=8wJ General principles ? PIq/[tk 一般原则 0P MF)';R =J@M,mbHg Plan and perform audits with an attitude of professional skepticism s,5SWdb\v 持专业的怀疑态度计划和执行审计工作 ^{ Kj{M22 T/[8w Audit risks = inherent risk ×control risk ×detection risk Z)JJ-V!
审计风险=内在风险×控制风险×检查风险 7
!-3jU@m tx$i( Risk-based approach m7~<z>5$ 基于风险的办法 ]YQ!i@Y |6qxRWT" Understanding the entity and knowledge of the business R,3E_me"} 了解商业的实质和知识 gzHMZ/31 <V> [H7 Assessing the risks of material misstatement and fraud KOQiX?' 评估材料错报和舞弊的风险 #F>7@N:5 %_kXC~hH_ Materiality (level), tolerable error ^A&i$RRO 重要性(级别),可容忍误差 96NZrT Z`FEB0$ Analytical procedures "ITC P<+ 分析程序 y15 MWZ UU7E+4O& Planning an audit o+NPe36 规划审计工作 \vH /bL 4yZ'+\ +I Audit documentation: working papers 98c##NV(7| 审计文件:工作底稿 sl5y1W/]] dz3KBiq The work of others PIZnzZ@Z; 其他机构的文件 rP5&&Hso v?BVUH>#9 Rely on the work of experts Fi7G S; 依靠专家的工作 'ycr/E&m{ gY],U4_:p Rely on the work of internal audit /mi9q 依靠内部审计工作 Z.4 vKO[< z;c~(o@4 3. Internal control ^)JUl!5j]C 内部控制 eT(/D/jan @yGK$<R The evaluation of internal control systems S!LLC{ 对内部控制系统的评估 z~O#0Q! # Tests of control T(GEFntY 控制测试 $0kuR!U.N "7> o"FQ Substantive procedures (time, nature, extent) h20<X; 实质性程序(时间,性质,程度) G}2DZ=&>' !!{!T;)l Transaction cycles: revenue, purchases, inventory, etc. !Q/%N# 交易周期:收入,采购,库存等。 A`5/u"]*D '7Ad:em
n+sV$*wvS 4.Audit evidence z<3{.e\e 审计证据 x4_xl
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;ZPSn Obtain sufficient, appropriate audit evidence jX9{Ki" 获取足够、适当的审计证据 &J]|pf3m "k;j@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations IIZu&iZo
\ 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 sl
Qxz;t _`oP*g = The audit of specific items B}:/2?gQ 审计的具体项目 he
vM'"|4 Wzn!BgxRr Receivables: confirmation =&!L&M<< 应收帐款:确认 ZaNZUVBh F6L}n-p5 Inventory: counting, cut-off, confirmation of inventory held by third parties b0PQ;?R#V 存货:数量,减值,第三方持有存货的确认 l[,RA?i
{ We8n20wf< Payables: supplier statement reconciliation, confirmation *X_-8 ^~ 应付帐款:供应商的申明一致,确认 5xS
ze; `wMHjcUP Bank and cash: bank confirmation LH:M`\(DL1 银行存款和现金:银行的确认 (t.OqgY (G
E) Auditing sampling KTmduf7DL 审计抽样 FX->_}kL= >~%EB?8 5.Review
rfz\DvVd 复核 GK
k>;X- w !5@PJ)~U Subsequent events J2KULXF 随后发生的事件 [|vE*&:uO ,GU|3 5z T~/6-( ZH1W#dt`[ n[E#
K`gg' Going concern P3W<a4 == 持续关注 hoLQuh%2% *GGiSt Management representations 8Qo~zO 与管理层的交涉沟通
L@&(> fr19C%{ Audit finalization and the final review: unadjusted differences =*[98%b
审核定稿和最后审查:未经调整的差异 &az
:YTq ='\Di '* 2#XYR>[ 6. Reporting _MI8P/ 报告 =_"[ &^ 学会计论坛bbs.xuekuaiji.com IAlX^6s
* Appendix j "^V?e5 附录 R.Uwf Audit procedure <'N(`.&3C 审计程序 J%
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