1. Assurance engagements and external audit
保证约定和外部审计 c|~6Ie NYB[Zyp Materiality, true and fair presentation, reasonable assurance 2z0n<` 物质性,真实公平的描述,合理的保证 h8 @ ,TC;{ $O5 Appointment, removal and resignation of auditors 30cd|
S? 审计人员的的任命、免职和辞职 MBr:?PE7 $0Yh!L ?\ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion CQg X=!q 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 QBJ3iQs1 [IBQvL Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior N=1JhjVk" 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 3/6/G}s akuJz Engagement letter E@)\Lc~ 约定书(委托书) O9h+Q\0\W T=Z.U$ 2. Planning and risk assessment YE+$H%Jl! 规划和风险评估 ]dPZ .r *JCQu0 General principles 8nNsrat 一般原则 ?(zoTxD (&\aA 0-}H Plan and perform audits with an attitude of professional skepticism 0Fr1Ku! 持专业的怀疑态度计划和执行审计工作 F
phDF =H5\$&xj4. Audit risks = inherent risk ×control risk ×detection risk E_ucab-Fi 审计风险=内在风险×控制风险×检查风险 ;GHvPQc_ wdE?SD s Risk-based approach 6vzk\n 基于风险的办法 <g2_6C\j
|FR3w0o Understanding the entity and knowledge of the business
~4,I7c7 了解商业的实质和知识 v6a]1B LxN*)[ Wb Assessing the risks of material misstatement and fraud >um
!Eo 评估材料错报和舞弊的风险 Q}AE.Ef@< QP I+y8N= Materiality (level), tolerable error 3ha|0[r9 重要性(级别),可容忍误差 lT8\}hNI+ e&It Analytical procedures bMoAD.} 分析程序 Zf*r2t1&P 7YIK9edP Planning an audit (X[2TT3j! 规划审计工作 y>VcgLIB TQ :/RT Audit documentation: working papers jk~:\8M(A 审计文件:工作底稿 D$k8^
Vs M@UVpQwgv The work of others 'md0] R| 其他机构的文件 D #2yIec ph:3|d Rely on the work of experts oUDVy_k 依靠专家的工作 @)YY\l# obClBO)@Y Rely on the work of internal audit 3HV%4nZLf 依靠内部审计工作 ak:v3cQR HaNboYW_K 3. Internal control &Y>zT9]$K 内部控制 x ,/TXTZ6 (g8*d^u#PO The evaluation of internal control systems 2h~- 对内部控制系统的评估 *6ZCDm&N JHV)ZOO Tests of control ;]D(33)( 控制测试 VkmRh,T `\$8`Zb; Substantive procedures (time, nature, extent) `|e!Kq?#Q 实质性程序(时间,性质,程度) {kB `>VS =5]n\"/ Transaction cycles: revenue, purchases, inventory, etc. ^y.UbI 交易周期:收入,采购,库存等。 X~T/qFS _cI_# Z)<
wv&K 4.Audit evidence 42) mM# 审计证据 b}z`BRCc !F4;_A`X Obtain sufficient, appropriate audit evidence T`YwJ6N 获取足够、适当的审计证据 o3Ot.9L C9tb \?# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ('k<XOi 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 $Rtgr{ {;" h
^|5|l The audit of specific items lvSdY(8 审计的具体项目 *dE^-dm# lP<I|O=z Receivables: confirmation 2OBfHO~D 应收帐款:确认 0~A#>R' 8QgA@y" Inventory: counting, cut-off, confirmation of inventory held by third parties !AHAS 存货:数量,减值,第三方持有存货的确认 y2Bh?>pg 3!9Z=-tD Payables: supplier statement reconciliation, confirmation %HuyK 应付帐款:供应商的申明一致,确认 GlYly5F "PWl4a& Bank and cash: bank confirmation M].8HwC + 银行存款和现金:银行的确认 TR vZ Q4'C;<\@(Q Auditing sampling @s*,xHE 审计抽样 1i
|.h ?bX 5.Review
O12Q8Oj!0 复核 t%0?N<9YkU |Fln8wB Subsequent events b[^{)$( 随后发生的事件 =]>%t] Ww9;UP'G kyUl{Zj Buc_9Kzw<+
'ig, ATY Going concern htJuGfDx1 持续关注 YcM;S b{[*N Management representations H[&@}v,L 与管理层的交涉沟通 )/t6" " [s6C
ZcL Audit finalization and the final review: unadjusted differences khX|"d360 审核定稿和最后审查:未经调整的差异 `u'dh{,gE 'x%x'9OP E%pz9gcSx 6. Reporting :h5J r8 报告 GrI&?=S^ 学会计论坛bbs.xuekuaiji.com wT_^'i*@I Appendix )C]x?R([m 附录 e1(h</M U2 Audit procedure MWwJzVL8 审计程序 D guB