1. Assurance engagements and external audit
保证约定和外部审计 AVevYbucB z5o9\.y({ Materiality, true and fair presentation, reasonable assurance /xrq'|r?C 物质性,真实公平的描述,合理的保证 !P
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! L/ICFa.G Appointment, removal and resignation of auditors 'bY|$\I 审计人员的的任命、免职和辞职 whg4o|p ! 4^L $ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion z7l;|T
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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nnA, }~\].I6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <,]CVo 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 1^H<
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DRmh(T Engagement letter kmwrv -W 约定书(委托书) kAQ\t?`x q@RY.&mgW 2. Planning and risk assessment n`I
jG 规划和风险评估 OTFu4"]M RWh}?vs_ General principles hk$nlc|$ 一般原则 YT 03>!B ~3-YxCn% Plan and perform audits with an attitude of professional skepticism \tw#pk 持专业的怀疑态度计划和执行审计工作 &40JN} $d??( Audit risks = inherent risk ×control risk ×detection risk e[k;SSs 审计风险=内在风险×控制风险×检查风险 zH\;pmWiN9 [q+39 Risk-based approach CR<pB)F?a 基于风险的办法 JU%yqXO gZ=9
Y:$ Understanding the entity and knowledge of the business {ZIFj.2 了解商业的实质和知识 _ L:w;Oy9T 3v3Va~fm` Assessing the risks of material misstatement and fraud `zsk*W1GA 评估材料错报和舞弊的风险 wM&x8 < nTtt$I@hW Materiality (level), tolerable error Ex s _LN 重要性(级别),可容忍误差 [,A' A[,"jh Analytical procedures R^O)fL 0_ 分析程序 }Yl8Q>t K'rs9v"K| Planning an audit 7;s0m0<%~ 规划审计工作 jvKaxB;e eEZlVHM;O Audit documentation: working papers md
+`#-D\O 审计文件:工作底稿 EV,NJ3V PH4bM The work of others tlxjs]{0E 其他机构的文件 8RT0&[ FEi,^V Rely on the work of experts ^d$e^cU 依靠专家的工作 iU+,Jeu |/Q. "d Rely on the work of internal audit ~4X!8b_ 依靠内部审计工作 cz~11j# wU3ica&[ 3. Internal control F4{. 7BT 内部控制 J3S byI!T @DKl<F The evaluation of internal control systems 8uD%]k=#! 对内部控制系统的评估 oW1olmpp= (2(;u1 Tests of control ~map5@Kd 控制测试 "&o@%){] cZF;f{t Substantive procedures (time, nature, extent) QS?9&+JM | 实质性程序(时间,性质,程度) {[y"]_B4 $zA[5}{ZtQ Transaction cycles: revenue, purchases, inventory, etc. DmA!+ 交易周期:收入,采购,库存等。 MZMv.OeYt, en6AAr:U} <;Z~ vZ] 4.Audit evidence WjxBNk'f 审计证据 F88SV6 h pes Obtain sufficient, appropriate audit evidence JM9Q]#'t 获取足够、适当的审计证据 |2` $g YZu#0) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations x(6.W"-S 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 _BaS\U%1( t7%Bv+Uo The audit of specific items @?AE75E{ 审计的具体项目 7uH{UpslJ %31K*i/] Receivables: confirmation 2>$L>2$ 应收帐款:确认 I,Y^_(JW APm[)vw#f Inventory: counting, cut-off, confirmation of inventory held by third parties J3E:r_+ 存货:数量,减值,第三方持有存货的确认 Os]M$c_88 F?Nk:#
V Payables: supplier statement reconciliation, confirmation .5 r0% 应付帐款:供应商的申明一致,确认 5
.UgJ/ bv" ({:x Bank and cash: bank confirmation 5]ob;tAm 银行存款和现金:银行的确认 4nXS9RiF2 PEhLzZX+ Auditing sampling 32' 9Ch. 审计抽样 *3oQS"8 g+F_M
5.Review
2Ps`!Y5 复核 Rzj!~`&N O3GaxM\x Subsequent events KywT Oq 随后发生的事件 u3!!_~6,z *M5C*}dl IUG.q8 pMrfi}esx 780MSFV8 Going concern Li$k<AM 持续关注 #Jb$AA!z pDN,(Ip Management representations EU~'n- 与管理层的交涉沟通 WL]'lSHa K?eo)|4)DB Audit finalization and the final review: unadjusted differences ;!Bkk9r"H 审核定稿和最后审查:未经调整的差异 *Y?]="8c#; GY :IORuA4 $$>,2^qr&L 6. Reporting 1 SZa\ ][@ 报告 ?7s 学会计论坛bbs.xuekuaiji.com -^N '18: Appendix m>:ig\ 附录 Ps-d#~4U; Audit procedure KwyXM9h6= 审计程序 -p~B
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