1. Assurance engagements and external audit
保证约定和外部审计 [4qCW{x._ x~1.;dBF Materiality, true and fair presentation, reasonable assurance UrAg*v!Qy 物质性,真实公平的描述,合理的保证 fDe4 [QQ8 5WhR| Appointment, removal and resignation of auditors Ce&nMgd~ 审计人员的的任命、免职和辞职 5gP<+S#>T zx)^!dEMM Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion KKMzhvf]# 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 dzA5l:5 C\.mv |aW~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior nT7{`aaQl 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 <(|No3jx VrG4wLpLs Engagement letter DGfhS` X 约定书(委托书) @q=l H
*= CR*9-Y93 2. Planning and risk assessment ZHPsGHA 规划和风险评估 PqOy"HO "v.]s;g General principles t<`h(RczHI 一般原则 _W@SCV)yH X`,4pS
Q; Plan and perform audits with an attitude of professional skepticism !AR$JUnX 持专业的怀疑态度计划和执行审计工作 iQ[0d.(A w8~J5XS Audit risks = inherent risk ×control risk ×detection risk $`nKq4Y 审计风险=内在风险×控制风险×检查风险
9ICC2%j| iz|mJUx Risk-based approach iEDZ\\, 基于风险的办法 lHYu-}TNP = mnjIp Understanding the entity and knowledge of the business fVR:m`'Iq_ 了解商业的实质和知识 GPqF> doR'E=Z4h Assessing the risks of material misstatement and fraud mtfyhFk 评估材料错报和舞弊的风险 Sr7+DCr 6r"PtHr Materiality (level), tolerable error tE)%*z@<Lt 重要性(级别),可容忍误差 ETu7G5? id^U%4J Analytical procedures ?$O5w* 分析程序 uj.~/W1,! =hV-E
D Planning an audit 9"yBO` 规划审计工作 -25#Vh NJYx.TL Audit documentation: working papers T;- Zl[H 审计文件:工作底稿 V/5hEo Dt //--r5Q The work of others M/U$x /3K 其他机构的文件 M
mg#Vy~ Df_W>QC Rely on the work of experts Xco$
yF% 依靠专家的工作 9Ao0$|@b ~A8%[.({5 Rely on the work of internal audit 0/.#V*KM 依靠内部审计工作 ArkFC i'!M<>7 3. Internal control W7NHr5RC 内部控制 ;WIL?[;w m RCgKW< The evaluation of internal control systems PN:8H> 对内部控制系统的评估 <$liWAGX\ 6'C!Au Tests of control @S~'m; 控制测试 X.0/F6U ;{|a~e?Y
Substantive procedures (time, nature, extent) |-7<?aw" 实质性程序(时间,性质,程度) f{e*R#+&
ADX} Transaction cycles: revenue, purchases, inventory, etc. l,/q#)5[ 交易周期:收入,采购,库存等。 :C42yQAP ]P0DPea 8Gb=aF1 4.Audit evidence Zn3iLAPBX 审计证据 DT&[W<oN i7~oZ)w Obtain sufficient, appropriate audit evidence xsRMF&8L 获取足够、适当的审计证据 yZ:|wxVY ~QdwoeaD Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4x'^?0H@ 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 |xzqYu?o
whNRUOK: The audit of specific items ;J\{r$q 审计的具体项目 %9mCgHQ9 P's <M Receivables: confirmation ,WOF) 应收帐款:确认 ;lGa.RD[
a kSNVI-Wzu Inventory: counting, cut-off, confirmation of inventory held by third parties $#4z
>~0 存货:数量,减值,第三方持有存货的确认 f.jAJ; N> RA[` Cp" Payables: supplier statement reconciliation, confirmation sSG]I%oB3 应付帐款:供应商的申明一致,确认 K=sQ_j.&Z u\qyh9s Bank and cash: bank confirmation mQ%kGqs 银行存款和现金:银行的确认 ~Y)Au?d(a RqHxKj Auditing sampling lO,
2 审计抽样 ~73"AWlp O8u"Y0$*w 5.Review
\g4\a?i 复核 *MagicA -I=}
SZ Subsequent events `?JrC3 随后发生的事件 6}NvVolr >^J!Z~;L) n]Dq $Z28nPd/ c<&+[{| Going concern =r0!-[XCa 持续关注 #UND'c(5 r.ajw&J2 Management representations z5'VsK: 与管理层的交涉沟通 !y] Y'j F$ h/k^ Audit finalization and the final review: unadjusted differences
jMp{ 审核定稿和最后审查:未经调整的差异 X_!mZ\H7 /v!H{Zw=c E #ys-t 42 6. Reporting [ z$J 报告 r LfS9H 学会计论坛bbs.xuekuaiji.com T[Gz Appendix
P`bR;2o 附录 ?tA-`\E Audit procedure LnJ7i"Q 审计程序 q',a7Tf: