1. Assurance engagements and external audit
保证约定和外部审计
B$!)YD; xScLVt<\e Materiality, true and fair presentation, reasonable assurance a]/>ra5{ 物质性,真实公平的描述,合理的保证 qA$*YIlK 0F|AA"mMT Appointment, removal and resignation of auditors Rh{zH~oZ 审计人员的的任命、免职和辞职 MIoEauf
4 G-wd Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [[Fx[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 muZ~*kMc 7:3$Ey Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &L
Vn6zAba 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Nkl_Ho, ;YX4:OBqr Engagement letter mfo1+owT 约定书(委托书) 7C ,UDp| \\7ZWp\fN 2. Planning and risk assessment /fT+^& 规划和风险评估 &8_gRP M8Z2Pg\0 General principles >U*T0FL7 一般原则
:Q_<Z@2Y{ #K Xa&C Plan and perform audits with an attitude of professional skepticism K7W6ZH9; 持专业的怀疑态度计划和执行审计工作 :^x?2%
~K. ~-m " Audit risks = inherent risk ×control risk ×detection risk ^__Dd)( 审计风险=内在风险×控制风险×检查风险 h{p=WWK S9`flo Risk-based approach 4^Q: 基于风险的办法 fKeT~z{~ <5jzl Understanding the entity and knowledge of the business OYmR<x5y/ 了解商业的实质和知识 W.0L:3<" :WL'cJ9a Assessing the risks of material misstatement and fraud Yvjc1 评估材料错报和舞弊的风险 5<j%EQN|D ?Poq2 Materiality (level), tolerable error #ap9Yoyk\ 重要性(级别),可容忍误差 MR<;i2p SD$h@p=!= Analytical procedures i21Gw41p: 分析程序
q^L<X) B0WJ/)rK< Planning an audit _b.qkTWUB 规划审计工作 <_Q:'cx' A\#P*+k 0 Audit documentation: working papers hk;7:G 审计文件:工作底稿 ^=SD9V *@)O7vB The work of others Ox'/`Mppw 其他机构的文件 -!L"') Eb>78k(3I) Rely on the work of experts 'X!?vK^]p 依靠专家的工作 adi[-L# -7&Gi
+] Rely on the work of internal audit +_xOLiu
依靠内部审计工作 !o+_T? @b~fIW_3> 3. Internal control #\ n8M 内部控制 e$uiJNS2 o9S+6@ The evaluation of internal control systems GMZv RAui 对内部控制系统的评估 4bJZmUb b-*3 2Y% Tests of control dwv 6;x 控制测试 2'<[7! R
&4Z*?S Substantive procedures (time, nature, extent) xvSuPP4 m 实质性程序(时间,性质,程度) ?8mlZ
X9C 8Bq!4uq\5| Transaction cycles: revenue, purchases, inventory, etc. <P;}unq.kw 交易周期:收入,采购,库存等。 BEgV^\u v[n7" L
tKI3ou 4.Audit evidence JHJ~X v 审计证据 Uyr3dN%*r \VFHHi:I Obtain sufficient, appropriate audit evidence i^!ez5z 获取足够、适当的审计证据 [e4]"v`N d4 (/m_HMu Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations D'hW| 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 rzI|?QaPi .ol'.t,S The audit of specific items r]Ff{la5 审计的具体项目 2',w[I
?kz+R' Receivables: confirmation 79yd&5#e? 应收帐款:确认 =FT98H2*| /Y2/!mU</ Inventory: counting, cut-off, confirmation of inventory held by third parties 3o|I[!2. 存货:数量,减值,第三方持有存货的确认 =@5x"MOz zPKr/ Payables: supplier statement reconciliation, confirmation Ep4Hqx $ 应付帐款:供应商的申明一致,确认 C}*cx$
. b]JI@=s? Bank and cash: bank confirmation aRJ>6Q} 银行存款和现金:银行的确认 A=-F,=k(!/ 5I@w~z Auditing sampling A[YpcG'9 审计抽样 ACK1@eF O!Z|r? 5.Review
WmQ01v 复核 nD2,!71
^:jN3@Q% Subsequent events Q9`QL3LQD 随后发生的事件 {A o,t+j 1lnU77; DBs*Fx[ f0LP?] Sj(F3wY Going concern M}hrO-C 持续关注 w_iam qe, [;b=A Management representations KZBrE$@%5 与管理层的交涉沟通 g+C!kaC) \ M/6m^zS Audit finalization and the final review: unadjusted differences Ih[+K#t+E 审核定稿和最后审查:未经调整的差异 }p9F#gr OlQ,Ce 7a$G@ 6. Reporting ksjUr 1o 报告 VIR. yh 学会计论坛bbs.xuekuaiji.com e|r0zw S Appendix VRW]a 附录 ~H}en6Rc Audit procedure d=]U_+ 审计程序 %:qoV0DR