1. Assurance engagements and external audit
保证约定和外部审计 ]xq::a{Oy .:0M+Jr" Materiality, true and fair presentation, reasonable assurance {vfq 物质性,真实公平的描述,合理的保证 QP\yaPE ^tE_LL+ji| Appointment, removal and resignation of auditors *caLN,G 审计人员的的任命、免职和辞职 R`He^ F!CAitxd Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @%B4;c 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Ex,JB + W(k:Pl# Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior GoeIjuELR 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 }'`xu9< EhXiv#CZ Engagement letter "|4jPza 约定书(委托书) kME^tpji PRpE$`WK 2. Planning and risk assessment zUQe0Gc.b^ 规划和风险评估 =h\E<dw uu3M{*} General principles 1l]C5P}E 一般原则 >ITEd
;f(n.i Plan and perform audits with an attitude of professional skepticism !QTPWA 持专业的怀疑态度计划和执行审计工作 LVmY=d> t&f" jPu> Audit risks = inherent risk ×control risk ×detection risk 0#`)Prop6 审计风险=内在风险×控制风险×检查风险
p"KV*D9b 8*)4"rS Risk-based approach E._hg+
(Hi 基于风险的办法 =, TS MV q2Rf@nt Understanding the entity and knowledge of the business =~",/I? 了解商业的实质和知识 VKf6|ae poY8
)2 Assessing the risks of material misstatement and fraud [0(mFMC` 评估材料错报和舞弊的风险 pE(sV{PD 1)Eq&ASB Materiality (level), tolerable error EP0a1.
C 重要性(级别),可容忍误差 w06gY dgY5ccP Analytical procedures BJIFl!w 分析程序 HSql)iT }6@%((9E2 Planning an audit hOn 规划审计工作 DCK_F8 UhBz<>i;! Audit documentation: working papers qu!<lW~c 审计文件:工作底稿 2+Vp'5>& @aUZ#,(< The work of others Hq-v@@0 * 其他机构的文件 _]_L F[ _[0I^o Rely on the work of experts _&=9 Ke 依靠专家的工作 ]Qc: Zy3 ,`+Bs&S 8 Rely on the work of internal audit }R\B.2#M_@ 依靠内部审计工作 W -3w7^ Hj1k-Bs&'w 3. Internal control s7AI:Zv 内部控制 'oT|cmlc }0krSzcn#, The evaluation of internal control systems %"{?[!C ? 对内部控制系统的评估 $*wu~ [!5l0{0 Tests of control i /C'0 控制测试 `dP? 2-Z QZz&1n Substantive procedures (time, nature, extent) A03I-^0g+
实质性程序(时间,性质,程度) rC~_:uXtE W0+u)gDDz Transaction cycles: revenue, purchases, inventory, etc. zabw!@] 交易周期:收入,采购,库存等。 C?bXrG\
$.=5e3 ;k-g_{M 4.Audit evidence [+yG
DMLs 审计证据 qNhH%tYQ |:{g?4Mi Obtain sufficient, appropriate audit evidence EC0zH#N 获取足够、适当的审计证据 3@%BA(M a
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_!f Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations rE9Ta8j6 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 -i2D#i' se}pdL} The audit of specific items l A 0-?k 审计的具体项目 ~>lOl/n 5 f;&` 9s| 1 Receivables: confirmation 1*TXDo_
T 应收帐款:确认 ;B,nzx(L @263)`
9G Inventory: counting, cut-off, confirmation of inventory held by third parties ?L`MFR 存货:数量,减值,第三方持有存货的确认 oD Q9.t `"i^'VL, Payables: supplier statement reconciliation, confirmation j0Id!o 应付帐款:供应商的申明一致,确认 ':5Trx gF$1wV]e Bank and cash: bank confirmation I3V{"Nx6 银行存款和现金:银行的确认 9<+;hH8J_r 7g {g} Auditing sampling y^5T/M 审计抽样 &Xj {:s# 9;}L{yve 5.Review
]t8{)r 复核 }(8D!XgWa T2;v<( Subsequent events * [iity 随后发生的事件 WK/b=p|#o [1t\|v k8!hvJ)? r3*+8D~a_ [i2A
{(x Going concern *C[4 (Dm
B 持续关注 HQ ELK m~A[V,os Management representations ~xsb5M5 与管理层的交涉沟通 b|\{ !N] m^W*[^p Audit finalization and the final review: unadjusted differences (MF+/fi 审核定稿和最后审查:未经调整的差异 G~b`O20N (**-"o]HH ?uNTU
U, 6. Reporting iX0]g45o 报告 s8`}x _k= 学会计论坛bbs.xuekuaiji.com 0R2S@4%Y Appendix r&H=i 附录 }.fZy&_
Audit procedure =%:n0S0C" 审计程序 r_qncy,F