1. Assurance engagements and external audit
保证约定和外部审计 CN8Y\<Ar ={@6{-tl Materiality, true and fair presentation, reasonable assurance JO6)-U$7UG 物质性,真实公平的描述,合理的保证 ok\vQs(a z/@slT Appointment, removal and resignation of auditors 6fEqqUeV 审计人员的的任命、免职和辞职 1ztG;\ >V8-i` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion *d4eK+U$5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 SbrecZ 7}5JDG Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Sw,+p 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 CU2*z(]& z/2//mM Engagement letter PmEsN&YP] 约定书(委托书) kzUIZ/+ZL, O`t&ldU 2. Planning and risk assessment 9gK`E 规划和风险评估 gu.}M:u scz&h#0V General principles -3Z,EaG^ 一般原则 a fW@T2 ['tY4$L( Plan and perform audits with an attitude of professional skepticism uGK.\PB$ 持专业的怀疑态度计划和执行审计工作 =|y9UlsD h_,i&d@( Audit risks = inherent risk ×control risk ×detection risk xHLlMn4M 审计风险=内在风险×控制风险×检查风险 ShP^A"Do .:%0E`E Risk-based approach yg=q;Z>[~ 基于风险的办法 .2Elr(
&*h ?ri?GmI| Understanding the entity and knowledge of the business LxSpctiNx 了解商业的实质和知识 ZI}F om< Q1I6$8:7 Assessing the risks of material misstatement and fraud a:OQGhc= 评估材料错报和舞弊的风险 :zke %Yx 8COGsWK Materiality (level), tolerable error z3m85F%dR 重要性(级别),可容忍误差 $AjHbU.I{ :g=qz~2Xk Analytical procedures }I6veagK 分析程序 ;)z:fToh Nv}=L
: E Planning an audit Zbt.t]N 规划审计工作 E`usknf>l pG^ Audit documentation: working papers -4IE]'## 审计文件:工作底稿 ND#Yenye jB Z&Ad@e The work of others }9# r0Vja 其他机构的文件 !v_|zoCEj 0#s"e}@v Rely on the work of experts aU "8{ 依靠专家的工作 N&+x+;Kx J~zUp(>K Rely on the work of internal audit dI@(<R 依靠内部审计工作 :W.(S6O( {
Vf XsI 3. Internal control 2M#Q.F 内部控制 U}e!Wjrc r,1!?s^L The evaluation of internal control systems O1U= X:Zl 对内部控制系统的评估
Rn(ec t?-n*9,#S Tests of control b"uu
控制测试 .B]MpmpK vkx7paY_ Substantive procedures (time, nature, extent) n,V[eW#m'L 实质性程序(时间,性质,程度) j@U]'5EVB FaQe_; Transaction cycles: revenue, purchases, inventory, etc. 2W96Zju\ 交易周期:收入,采购,库存等。 p;59? m '|bGV t?x<g <PJ4 4.Audit evidence mAj?>;R2$2 审计证据 j_!F*yul kHghPn?8] Obtain sufficient, appropriate audit evidence 0w\zLU 获取足够、适当的审计证据 U9:zVy ,]ma+(| Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations tqvN0vY5 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 0d"[l@UU0 u~M
q* The audit of specific items 'KS,'% 审计的具体项目 EyD=q! ZVZ LqoB 10Kc\ Receivables: confirmation F3v!AvA| 应收帐款:确认 1EO7H{E= i
&Tbz! Inventory: counting, cut-off, confirmation of inventory held by third parties (cAIvgI 存货:数量,减值,第三方持有存货的确认 3s,g* [LjT*b
i Payables: supplier statement reconciliation, confirmation g:'xae/]S 应付帐款:供应商的申明一致,确认 G
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Mn ; Bank and cash: bank confirmation w;[NH/A^a 银行存款和现金:银行的确认 J{p1|+h% 5,Jp[bw{H{ Auditing sampling UqFO|r"M 审计抽样 h:b)Wr UUYSFa% 5.Review
@w#-aGJO 复核 d6?j`~[7#- rxgbV.tx Subsequent events ';w#w<yaI 随后发生的事件 UN;H+gNnN :t"^6xt 1b
`1{% F 5bj=mI n71r_S* Going concern LvH4
{B 持续关注 Gv!2f ]^. _z Management representations iW]j9} t 与管理层的交涉沟通 8\@m
- E!{ T6y\| Audit finalization and the final review: unadjusted differences 3Gp$a;g 审核定稿和最后审查:未经调整的差异 sQUM~HD\a ?(' wn< zsEc( 6. Reporting *)$Uvw E 报告 .;y.]Z/; 学会计论坛bbs.xuekuaiji.com fy>{QC\ Appendix Go`vfm"S 附录 j78i#}e Audit procedure VZp5)-!\ 审计程序 guq{#?}