1. Assurance engagements and external audit
保证约定和外部审计 H:byCFN- 0Snl_@s Materiality, true and fair presentation, reasonable assurance ZdG?fWWA 物质性,真实公平的描述,合理的保证 9NX f~-V- s8;/'?K Appointment, removal and resignation of auditors AX=$r]_ 审计人员的的任命、免职和辞职 \`3YE~7J/ .:gZ*ks~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
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r 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 s/#L?[YH
nP`#z&C Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0\
XG;KA 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 ajB4Lj,:r a{*r^m'N Engagement letter i i&kfy 约定书(委托书) 5n,?&+*L #mu3`,9V 2. Planning and risk assessment j"g[qF/* 规划和风险评估 g=W1y lS<T|:gz@ General principles $M%<i~VXe& 一般原则 anLSD/'4W e(nT2E Plan and perform audits with an attitude of professional skepticism J*HZ=6L 持专业的怀疑态度计划和执行审计工作 vX|i5P0)8 pxC:VJ; Audit risks = inherent risk ×control risk ×detection risk .3Ex=aQcX 审计风险=内在风险×控制风险×检查风险 ]6JI(( 8K(3{\J[V Risk-based approach +M@p)pyu 基于风险的办法 @~WSWlQW fePt[U)2 Understanding the entity and knowledge of the business +<qmVW^X 了解商业的实质和知识 c*F'x-TH |ci1P[y Assessing the risks of material misstatement and fraud -jN:~. 评估材料错报和舞弊的风险 ['1JNUX ^\|Hz\"* Materiality (level), tolerable error |S0]qt? 重要性(级别),可容忍误差 E(t:F^z&D B#Sg:L9Tr' Analytical procedures eYSVAj
分析程序 "p,TYjT?R 08*O|Ym, Planning an audit }?PvNK]", 规划审计工作 Wk3R6
V %A 4F?/E Audit documentation: working papers 6k14xPj 审计文件:工作底稿 ^)-* Ubzz WEX6I16 The work of others Y ;qA@| 其他机构的文件 x.gRTR`7( i
qLNX) Rely on the work of experts Hz A+Oi 依靠专家的工作 2RW^Nqc9 AH?T}t2 Rely on the work of internal audit c:;m BS>~ 依靠内部审计工作 V*
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^ TF0DQP 3. Internal control `8 Q3=^)3 内部控制 K8>-%ns h5@v:4Jjo~ The evaluation of internal control systems N%3
G\|~Q 对内部控制系统的评估 0LQ|J(u {~cG'S Y% Tests of control kd0~@rPL 控制测试 ChVur{jR "0BuQ{CQ Substantive procedures (time, nature, extent) 2y_R05O0 实质性程序(时间,性质,程度)
L H>oG$a i^Ba?r;* Transaction cycles: revenue, purchases, inventory, etc. (<.uvq61 交易周期:收入,采购,库存等。 s>d /9 b .Ioj]r /Q |guJx 4.Audit evidence ^LaOl+;S 审计证据 NhP&sQO CqF=5z:A Obtain sufficient, appropriate audit evidence [X9s\H 获取足够、适当的审计证据 <OYy;s [xaglZ9HNo Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations u+U '|6)E 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 hSBR9g
|dP[_nh? The audit of specific items :)cn&'l(S 审计的具体项目 G{4~{{tI d5b \kR r Receivables: confirmation ^;KL` 应收帐款:确认 C}})dL;( |.8lS3C Inventory: counting, cut-off, confirmation of inventory held by third parties KN41kkN 存货:数量,减值,第三方持有存货的确认 Er 4P c=
f_ Payables: supplier statement reconciliation, confirmation hvc%6A\nm 应付帐款:供应商的申明一致,确认 VW,"
dmC WKHEU)'! Bank and cash: bank confirmation J}c
`\4gD 银行存款和现金:银行的确认
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=CCxY7)M+. Auditing sampling >n`!S`)9{ 审计抽样 rXortK#\% MV+S.`R 5.Review
ch^tq",1> 复核 Hcts^zm2u #5Zf6w Subsequent events &s]wf 随后发生的事件 )isJ^ *6y hM":?Rx
#fF~6wopV xlJ8n+ \|OW`7Q)k Going concern h3 Bs 持续关注 M*& tVG d;Uzl1; Management representations +`@)87O 与管理层的交涉沟通 xe4F4FC' 7<'4WHi;@s Audit finalization and the final review: unadjusted differences ?2;gmZd7 审核定稿和最后审查:未经调整的差异 N*dO'ol y093- Z$8X1(o 6. Reporting }w,^]fC: 报告 xj1FCT2 学会计论坛bbs.xuekuaiji.com EQ;,b4k?&g Appendix ^t|CD|,K_O 附录 6b-j Audit procedure 0cd`. ZF 审计程序 Q t!X<.