1. Assurance engagements and external audit
保证约定和外部审计 hR(\ %p b"k1N9 Materiality, true and fair presentation, reasonable assurance ;2*hN( 物质性,真实公平的描述,合理的保证 g:8k,1y5 %=e^MN1 Appointment, removal and resignation of auditors N3"O#C 审计人员的的任命、免职和辞职 ]O]6O%.ao }xJ ).D Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 8Mg wXH 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *sz:c3{_ @kBy|5 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior b
v5BV 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 2Kwr=t k}18
~cWM Engagement letter B:oE&Ahh{ 约定书(委托书) Bre:_>* .|
UIZwW0 2. Planning and risk assessment 1K\zamBg 规划和风险评估 #l 7(WG (}*1,N!# General principles &65I
6 一般原则 o@2Y98~Q} x<d2/[(}mT Plan and perform audits with an attitude of professional skepticism o&-D[|E| 持专业的怀疑态度计划和执行审计工作 46[k9T xaI)d/ Audit risks = inherent risk ×control risk ×detection risk PJ-g.0q 审计风险=内在风险×控制风险×检查风险 ;T hn C>U vLI'Z)\ Risk-based approach vb.}SG> 基于风险的办法 FIu|eW+<l <*_DC)&79 Understanding the entity and knowledge of the business b,hRk1 了解商业的实质和知识 ;r?s7b/> ++\s0A(e Assessing the risks of material misstatement and fraud L
NS O]\ 评估材料错报和舞弊的风险 e5
N$+P" 9w!PA-) L Materiality (level), tolerable error s'B$/qCkR 重要性(级别),可容忍误差 E\1e8Wyh .VXadgM Analytical procedures ^i[b
o3 分析程序 ,,8'29yEq pgd9_'[5 Planning an audit #u"$\[ G 规划审计工作 9s4>hw@u t9~Y
? Audit documentation: working papers cB0"vbdO 审计文件:工作底稿 <g$b M;6% Q3<ctd\]Y The work of others pN=>q<]L 其他机构的文件 f D<0V
Lo*vt42{4 Rely on the work of experts HC!5AJ&+}v 依靠专家的工作 ^^z_[Ih ,8[R0wsBaz Rely on the work of internal audit HuLvMYF 依靠内部审计工作 b?,''t BN1,R] *; 3. Internal control W4#E&8g% 内部控制 h^v+d*R
N O^Y@&S RrQ The evaluation of internal control systems G?+0#?'Y 对内部控制系统的评估 BD2Gv)?g nTv^][ Tests of control T
s9go 控制测试 {Q021*xt/ 7Vo[zo Substantive procedures (time, nature, extent) "G!,gtA~ 实质性程序(时间,性质,程度) *#.Ku(C+ Lvb'qZ6n Transaction cycles: revenue, purchases, inventory, etc. &ox5eX( 交易周期:收入,采购,库存等。 /u~L3Cp( t=IM"ZgfL Mj W{JR)I 4.Audit evidence 09 vm5| 审计证据 Dc9Fb^]QOG _};T:GOT Obtain sufficient, appropriate audit evidence %Vb~}sT: 获取足够、适当的审计证据 >p29|TFbV 5Z>+NKQ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations vhrURY. 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 zB8J|uG +{\b&q_ The audit of specific items >P}6/L 审计的具体项目 ^S:I38gR#q
g$U7bCHG Receivables: confirmation :M$8<03>F 应收帐款:确认 /6FPiASbS fBLR Inventory: counting, cut-off, confirmation of inventory held by third parties obK6GG?ZE 存货:数量,减值,第三方持有存货的确认 NchEay;` 2Uy}#n|)r Payables: supplier statement reconciliation, confirmation :0% $u>;O: 应付帐款:供应商的申明一致,确认 ;y.<I& 42Cc`a%U Bank and cash: bank confirmation \ccCrDz 银行存款和现金:银行的确认 a/Cc.s 3uuB/8 Auditing sampling (,['6k< 审计抽样 MC_i"P6a T#
3`&[ 5.Review
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6fG Subsequent events yHmNO*(
随后发生的事件 b`^mpB*6R \G
CT3$ G3D!ifho.# Lu[xoQ~I KV|ywcGhT Going concern -v~XS-F 持续关注 i&Me7=~
6AKT-r. Management representations ^20x\K 与管理层的交涉沟通 :Oc&{z?q 2(>=@q.1H Audit finalization and the final review: unadjusted differences e
ls&_BPE 审核定稿和最后审查:未经调整的差异 ^ oh%Ns (h27SLY
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P5ZC 报告 S^ JUQx7 学会计论坛bbs.xuekuaiji.com ~c'R7E&Bfa Appendix fj[tm 附录 [zhcb+^5l Audit procedure nEh^{6 审计程序 sX#7;,Ft7