1. Assurance engagements and external audit
保证约定和外部审计 #"_MY- N,|oV|i Materiality, true and fair presentation, reasonable assurance TTpF m~?( 物质性,真实公平的描述,合理的保证
.Dm{mV@*T n&]w* (, Appointment, removal and resignation of auditors ui1m+ 审计人员的的任命、免职和辞职 \Hd B v knFtpx Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [78
.%b' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wNZ7(W.U 6ZBD$1$A! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior OT i3T1& 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 bSLj-vp H[
q{R Engagement letter K}BX6dA 约定书(委托书) rRYf.~UH@P Mk[`HEO 2. Planning and risk assessment /3]|B%W9 规划和风险评估 k 9rnT)YU 5ov%(QI General principles >gJWp@6V 一般原则 z7
C1&bGe Ks(U]G"V Plan and perform audits with an attitude of professional skepticism
cmI#R1\ 持专业的怀疑态度计划和执行审计工作 s`RJl V u#~!%~ Audit risks = inherent risk ×control risk ×detection risk !`lqWO_/
: 审计风险=内在风险×控制风险×检查风险 `'WLGQG N/BU%c
ph+ Risk-based approach GwBQ
pNjy 基于风险的办法 \<**SSN ,6"n5Ks} Understanding the entity and knowledge of the business tpONSR
Y 了解商业的实质和知识 TzGm562o% HU9y{H Assessing the risks of material misstatement and fraud Wh5O{G@Ut 评估材料错报和舞弊的风险 'OCo1|iK~ ,~(}lvqVH Materiality (level), tolerable error VsEAo 重要性(级别),可容忍误差 i5Q<~;Z+ 6/ipdi[
_ Analytical procedures S8m&Rj3O& 分析程序 RCXSz bq-\'h
f< Planning an audit 3:lp"C51 规划审计工作 ZnLk :6' \*aLyyy3 Audit documentation: working papers %PbqASm 审计文件:工作底稿 "%*lE0Tx yuEOQ\!(u The work of others GK?
R76d 其他机构的文件 [oLQd-+
WG} CPkj Rely on the work of experts s
$x] fO 依靠专家的工作 Wy*7jB QYXx7h r=$ Rely on the work of internal audit Ag0_^ 依靠内部审计工作 @H0%N53nE k^c=y<I 3. Internal control 6xh#;+e} 内部控制 jMui+G(h cE5Zxcn The evaluation of internal control systems 2Q|*xd4B^ 对内部控制系统的评估 ^jjJM| a b.q"s6u Tests of control zB"
`i 控制测试 T,2Dr; #UC
QiQfP Substantive procedures (time, nature, extent) oV>AFs6 实质性程序(时间,性质,程度) Ej09RO"pB r5fkt>HZ Transaction cycles: revenue, purchases, inventory, etc. I7z/GA\x 交易周期:收入,采购,库存等。 Fi%W\Y' _ZM9
"<M-X ANQa2swM 4.Audit evidence U4
l*;od 审计证据 =z1o}ga=EA qbq<O %g= Obtain sufficient, appropriate audit evidence ([dL:Fb 获取足够、适当的审计证据 124L3AG i z>y u[| Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations y{Y+2}Dv/ 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 RG
r'<o ) _% 9+U[@ The audit of specific items I=
h4s( 审计的具体项目 3J~kiy.nfW m2q;^o:J Receivables: confirmation NwlRPyt 应收帐款:确认 6
Y_O^f *8X9lv.Z Inventory: counting, cut-off, confirmation of inventory held by third parties gq_7_Y/ 存货:数量,减值,第三方持有存货的确认 R5&$h$[/ dF11Rj,~ 8 Payables: supplier statement reconciliation, confirmation k-cIb@+" 应付帐款:供应商的申明一致,确认 4Re@ QOZ 8
]06!7S} Bank and cash: bank confirmation Y:!/4GF 银行存款和现金:银行的确认 T~~[a|bLa l&??2VO/t Auditing sampling tZu*Asx7 审计抽样 u~- fK'/!| LH/&\k 5.Review
>+jbMAYSq 复核 #w,WwL! *- IlF] Subsequent events xe gL! 随后发生的事件 g[wP!y%V
k CW!m g3~~"`2 u->@|tEq t>6x)2,TC Going concern B#k3"vk# 持续关注 ,KhMzE8_a (o6[
4( G Management representations s 9|a2/{ 与管理层的交涉沟通 ELrZ8&5G jQxPOl$
- Audit finalization and the final review: unadjusted differences ICl
_ eb 审核定稿和最后审查:未经调整的差异 NM1cyZ \5_P5q:` *pb:9JKi 6. Reporting `b.o&t$L 报告 6a%:zgkOpu 学会计论坛bbs.xuekuaiji.com 3 $$5Mk(&