1. Assurance engagements and external audit
保证约定和外部审计 E|#R0n* i*E`<9 Materiality, true and fair presentation, reasonable assurance H%gD
[!^ 物质性,真实公平的描述,合理的保证 xR%ayT. 8WQ%rN={8 Appointment, removal and resignation of auditors Xr;noV-X 审计人员的的任命、免职和辞职 bo/!u
s# _NW OSt Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j %0_!*#3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (:muxby% vrDRSc6_ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~7H.<kJt 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 c324@o^V D6:J*
F&? Engagement letter ]>i0;RME 约定书(委托书) z=pV{' {j@)sDMX 2. Planning and risk assessment wLSYzz
规划和风险评估 6-YR'ikU $q+`GXc- General principles a[r
UU'8 一般原则 T#f@8 -XUE \Y 4Z Q"0Q Plan and perform audits with an attitude of professional skepticism ml2z 持专业的怀疑态度计划和执行审计工作 sYgnH:t X Jjq%cA Audit risks = inherent risk ×control risk ×detection risk B+sqEj- 审计风险=内在风险×控制风险×检查风险 _Q}z 6+_\ EKD>c$T^ Risk-based approach MF(~!SOIG 基于风险的办法 WcG&W> jG :R\D}0 Understanding the entity and knowledge of the business m~B=C>r}t 了解商业的实质和知识 0G 1o3[F v[
'5X Assessing the risks of material misstatement and fraud *xC ' 评估材料错报和舞弊的风险 4BtdN-T}b o>tT!8rH Materiality (level), tolerable error `:4cb$ 重要性(级别),可容忍误差 :wAB"TCt0 qm8RRDG Analytical procedures m m`3-F| 分析程序 4Pdk?vHK; 0wcWDE
9 Planning an audit E9hWn0 e 规划审计工作 x"80c(i h`j gF Audit documentation: working papers PEl]HI_H 审计文件:工作底稿 NBYE#Uih 4UkLvL1x The work of others ,&SJ?XAs 其他机构的文件 ?Sxnq#r# #!Fs[A5% Rely on the work of experts ?J?!%Mw 依靠专家的工作 <,C})H? U s5JnP 5 Rely on the work of internal audit <H/H@xQ8G 依靠内部审计工作 Hyg?as>}u |_*1/Wz@ 3. Internal control 9=f'sqIPV 内部控制 ZZ5yu* & rl=_ "sd= The evaluation of internal control systems ^D|c 对内部控制系统的评估 jw[`\h}8 Wg1WY}zG Tests of control )^+$5OR\c 控制测试 |M_Bbo@ud ENzeVtw0 Substantive procedures (time, nature, extent) $@j7VPE 实质性程序(时间,性质,程度) BoqW;SG$9 Gov{jksr Transaction cycles: revenue, purchases, inventory, etc. cD6o8v4]] 交易周期:收入,采购,库存等。 L\[jafb_` BKEB,K=K@ %9.KH 4.Audit evidence 2<|5zF 审计证据 |&Q=9H*e O.dNhd$ Obtain sufficient, appropriate audit evidence KWo)}m*6 获取足够、适当的审计证据 ?6bE!36 C*!_. <b Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ngjbE+ 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 elN3B91\6r <]nI)W( The audit of specific items \=<.0K A~
审计的具体项目 z4goa2@Z 6eD[)_?]y Receivables: confirmation
lzuZv$K 应收帐款:确认 :\Z0^{ C@-JH\{\T# Inventory: counting, cut-off, confirmation of inventory held by third parties ^ytd~iK8 存货:数量,减值,第三方持有存货的确认 ES> 3Cf GZw<Y+/V"5 Payables: supplier statement reconciliation, confirmation ,3j*D+ 应付帐款:供应商的申明一致,确认 e|LXH/H i=4bY[y Bank and cash: bank confirmation oCrn 银行存款和现金:银行的确认 r4s R5p]| rd RX Auditing sampling x1~`Z}LX0 审计抽样 MqqS3
or<JjTJ\o_ 5.Review
M: 6cma5 复核 \Mi< ROp5 vIJdl2(^E Subsequent events |]Xw1.S.L 随后发生的事件 UgP5^3F2 lFcC
Wy <3bh-) L0Cf@~k 9HE)!Col Going concern y
BoZ@9Do 持续关注 ;,1i,? ec=C7M
| Management representations @lX)dY
与管理层的交涉沟通 8yo9$~u; 'a}{s>{O Audit finalization and the final review: unadjusted differences R Mm`<:H_ 审核定稿和最后审查:未经调整的差异 Wac8x%J
ICi- iX yZ{YIy~ 6. Reporting VtVnht1 报告 NJp;t[v.^ 学会计论坛bbs.xuekuaiji.com G\ofg Appendix xR.Ql> 附录 w-2]69$k Audit procedure !>tXib]: 审计程序
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