1. Assurance engagements and external audit
保证约定和外部审计 {k*_'0 /7#&qx8 Materiality, true and fair presentation, reasonable assurance JU@$( 物质性,真实公平的描述,合理的保证 ;E&XFTdO eXd(R>Mx Appointment, removal and resignation of auditors Lv4=-mWv&0 审计人员的的任命、免职和辞职 H5AY6), >H1d9y+Z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -Gpj^aBU 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }';&
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V#6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior C;5}/J^E 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 =FbfV*K9 M($},xAvDU Engagement letter -0`hJ_( 约定书(委托书) p(G? ' 7A7HDJ 2. Planning and risk assessment NIfc/% 规划和风险评估 q{hq. KZ twtDyo(\ General principles "Pc,+>vh 一般原则 xD=D *W Kv]6 b2HT Plan and perform audits with an attitude of professional skepticism K9 q~Vf 持专业的怀疑态度计划和执行审计工作 a}K+w7VY\ W!k6qTz) Audit risks = inherent risk ×control risk ×detection risk 6{
Nbe= 审计风险=内在风险×控制风险×检查风险 +7^Ul6BB#K ^ztf:'l@C Risk-based approach $ZRN#x@ 基于风险的办法 Cf7\>U-> h 3&:"*A2 Understanding the entity and knowledge of the business WGmCQE[/c 了解商业的实质和知识 @nP}q!y }WbN) Assessing the risks of material misstatement and fraud +
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oE 评估材料错报和舞弊的风险 S;'eoqN8 ej;taK
zj Materiality (level), tolerable error $D5U# 重要性(级别),可容忍误差 IJ8DN@w9 8ilbX)O Analytical procedures fF("c6:w( 分析程序 2M?
lgh4" i!3K G|V Planning an audit
~@D%qbN 规划审计工作 =]a@)6y X6 ,9D[Nw Audit documentation: working papers 0UJ`<Bfd 审计文件:工作底稿 `5Btg.
& }|Tg_+ The work of others j6vZ{Fx;w 其他机构的文件 1Q SIZoK7 4E>(Y98 Rely on the work of experts <o+
7U 依靠专家的工作 j>xVy]v= | )6&\WNL-x Rely on the work of internal audit j9}0jC2Tb 依靠内部审计工作
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V(u2{4gZ 3. Internal control xbC8Amo;8" 内部控制 ^Nw]'e3 ?(q*U!=
The evaluation of internal control systems e:LZ s0 对内部控制系统的评估 C..2y4bA} s jI[Vq Tests of control $
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控制测试 GB?#1|, TRLeZ0EC Substantive procedures (time, nature, extent) _]UDmn[C 实质性程序(时间,性质,程度) iBQBHF V6MT> T
Transaction cycles: revenue, purchases, inventory, etc. yH%+cmp7 交易周期:收入,采购,库存等。 Nf 'dT;s.N I~LQ1_ _(`X .D
4.Audit evidence P0 ltN 审计证据 yvWzc
uL# }c4E 2c Obtain sufficient, appropriate audit evidence 2ZbY|8X$r 获取足够、适当的审计证据 ;b?+:L W}k?gg= Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations R}w wC[{ 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 u rXb!e{l J(0 =~Z[ The audit of specific items pq?[ wp" 审计的具体项目 :Q
?J}N udD*E~1q Receivables: confirmation *{dD'9Bg 应收帐款:确认 62)lf2$1 {0vbC/?] Inventory: counting, cut-off, confirmation of inventory held by third parties #/t>}lc 存货:数量,减值,第三方持有存货的确认 "1!.^<V* V,XP&,no\j Payables: supplier statement reconciliation, confirmation 8U2wH 应付帐款:供应商的申明一致,确认 t+!gzZ /-{O\7-D Bank and cash: bank confirmation "aWX:WL&}s 银行存款和现金:银行的确认 xUo)_P\_ Wytvs*\` Auditing sampling ss`q{ARb
审计抽样 _c9
WWp? $sc8)d\B 5.Review
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复核 !
jX+ox I"cQ5gF?A Subsequent events VIz{}_~'s 随后发生的事件 ^dUfTG9{ NkA6Cp[Q,1 Gp ^ owr _WDBG eW"x%|/Q7 Going concern U.pr} hq 持续关注 e(n2+S#N VJl &Bq+ Management representations lYZ@a4TA 与管理层的交涉沟通 }U?gKlLg 8g#
Y Audit finalization and the final review: unadjusted differences }G
NkB 审核定稿和最后审查:未经调整的差异 Jl}!CE@- yToT7 X7F7 S0.- >"L 6. Reporting U/3e,`c 报告 \9>g;qPg} 学会计论坛bbs.xuekuaiji.com neB.Wu~WH Appendix Ql#W
/x,e 附录 0l(E!d8&' Audit procedure ]*g ss'N 审计程序 9!O+Ryy?\