1. Assurance engagements and external audit
保证约定和外部审计 BVwRPt -;W\f<q] Materiality, true and fair presentation, reasonable assurance oRtY?6^$ 物质性,真实公平的描述,合理的保证 sYW1T
@ uaZ"x&oZ# Appointment, removal and resignation of auditors , 4
h!"c 审计人员的的任命、免职和辞职 R(n0!h4 9OO0Ht4j Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion HZ[68T[8b 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 U>3%!83kF s~IA},F,\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3\+[38 _ 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 Huug_E+ !/=9VD{U! Engagement letter =]2RC1#}e 约定书(委托书) z[$9B#P wnZ*k( 2. Planning and risk assessment * 7zN 规划和风险评估 GSUOMy[M- wUZ(Tin General principles wAj(v6 一般原则 !<['iM *cb
D&R\ Plan and perform audits with an attitude of professional skepticism 8O;rp(N.n 持专业的怀疑态度计划和执行审计工作 lL(}dbT~N pX h^M{. Audit risks = inherent risk ×control risk ×detection risk z!Pdivx 审计风险=内在风险×控制风险×检查风险 }AeE|RNc ux/[d6To Risk-based approach JXZ:Wg 基于风险的办法 o#KPrW`XJ/ cE_Xo.:Y, Understanding the entity and knowledge of the business qNuv?.7 了解商业的实质和知识 A<*tn?M] JVIcNK) Assessing the risks of material misstatement and fraud "cz]bCr8 评估材料错报和舞弊的风险 6{FS/+ 5G42vTDzS4 Materiality (level), tolerable error
aF4V|?+ 重要性(级别),可容忍误差 W0r5D9k Br.$L Analytical procedures R;Ix<y{U 分析程序 #/
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me tr67ofld| Planning an audit Ow&'sR'CX 规划审计工作 1dgN10 j{Qbzczy, Audit documentation: working papers Z:o'
+oh 审计文件:工作底稿 aGzdur S92!jp/ The work of others +XaO?F[c 其他机构的文件 XH Zu>[ H&>>]DD Rely on the work of experts ,a?\i
JNb 依靠专家的工作 ss M9t F" #3
s= Rely on the work of internal audit /v5g;x_T 依靠内部审计工作 N4GIb 6 SJ|.%
gn 3. Internal control &V,-W0T_ 内部控制 BOl$UJ|K jJ{
w -$ The evaluation of internal control systems %~v76;H< 对内部控制系统的评估 MdTd$ 4J3 iRr&'k
Tests of control =ym~=
S 控制测试 `a1R "A gQzJ2LU( Substantive procedures (time, nature, extent) T;pn - 实质性程序(时间,性质,程度) !E.lyz %?{2uMfq-f Transaction cycles: revenue, purchases, inventory, etc. 9QM"JEu@ 交易周期:收入,采购,库存等。 %cjGeS6} 6s
"bstc{ .^+$w$ 4.Audit evidence x`|tT%q@l 审计证据 <?va)
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u +M%2m3.Jo Obtain sufficient, appropriate audit evidence gZ%O<XO 获取足够、适当的审计证据 Q9'p3"yoE -"^WDs Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations YNQ6(HA 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 ?Dp^dR aZ
:?(u] The audit of specific items z{M,2 审计的具体项目 PHL@1K{) kp>Z /kt Receivables: confirmation 1R~WY'Ed 应收帐款:确认 N %/DN rls#g
w Inventory: counting, cut-off, confirmation of inventory held by third parties M{kh=b)V 存货:数量,减值,第三方持有存货的确认 MldL"*HW: ob5nk^y Payables: supplier statement reconciliation, confirmation 5 9J$SE 应付帐款:供应商的申明一致,确认 YaZ"&i vgp%;-p( Bank and cash: bank confirmation 1kw4'#J8 银行存款和现金:银行的确认 U$JIF
/MO_ Oqe.t;E 0} Auditing sampling /Gv$1t^a
审计抽样 < 3+&DV-<N DT]p14@t9 5.Review
: )*Ge3 复核 ]M"'qC3g :\;
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Subsequent events !l~aRj-WZ 随后发生的事件 !OVEA^6 8t
\> 6zZR:ej X35U!1Y\ /<pQ!'/G Going concern M@@O50~ 持续关注 U jzz`!mz O
!+5As Management representations 7Cp_41._ 与管理层的交涉沟通 Yf`.Cq_: VIdoT2 Audit finalization and the final review: unadjusted differences O7*i;$!R 审核定稿和最后审查:未经调整的差异 ~*]`XL.- myX0<j3G5 G")EE#
W$} 6. Reporting .TS=[WGMS 报告 E}j8p_p 学会计论坛bbs.xuekuaiji.com F@K;A%us) Appendix t? Ja q 附录 Ou,_l Audit procedure l#.,wOO{ 审计程序 ]7
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