1. Assurance engagements and external audit
保证约定和外部审计 Xyy;B
O: T\I}s"d Materiality, true and fair presentation, reasonable assurance c[J?`8 物质性,真实公平的描述,合理的保证 GK.^Gd qq.M]?Z Appointment, removal and resignation of auditors ^ gMoW 审计人员的的任命、免职和辞职 \@;$xdA$ r*HbglB Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion a?S5 = 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 4&X
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%c"PMTq( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V
6I77z 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 m0QE
S k>E^FB= Engagement letter CX?q%o2b 约定书(委托书) ">cLPXX g xY6 M4 2. Planning and risk assessment VK*Dm:G0 规划和风险评估 \ne1Xu:hM p[R4!if2 General principles ?C)a0>L 一般原则 7]W6\Z ?+av9;Kg Plan and perform audits with an attitude of professional skepticism >RJjm&M 持专业的怀疑态度计划和执行审计工作 Q2yD4>qy N8x[8Rp Audit risks = inherent risk ×control risk ×detection risk E|{(O 审计风险=内在风险×控制风险×检查风险 W*S}^6ZT` #lAC:>s3U Risk-based approach |j$r@ 基于风险的办法 fwQVx Je A,67)li3 Understanding the entity and knowledge of the business aItQ(+y 了解商业的实质和知识 '
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hr$Wt?B Assessing the risks of material misstatement and fraud +t*V7nW 评估材料错报和舞弊的风险 ICck 0S! /]j^a:#"6t Materiality (level), tolerable error YTpiOPf 重要性(级别),可容忍误差 <*JFY%y" fg$#ZCi Analytical procedures r1<dZtb 分析程序 Kzw br?&z P5Lb)9_Jw Planning an audit (#kKL??W 规划审计工作 lXtsnQOOK P:D;w2'Q Audit documentation: working papers ^h\(j*/#X 审计文件:工作底稿 0N;~(Vt2 [|".j#ZlK The work of others |RjAp.pm 其他机构的文件 ^'9.VVyz .RNY}bbk Rely on the work of experts Pi+pQFz5 依靠专家的工作 cWtuI(. nuKcq!L Rely on the work of internal audit 5{/uHscwLa 依靠内部审计工作 )]}G8A Az7
]qb 3. Internal control y1{TVpN 内部控制 6VUs:iO1j5 \?v?%}x The evaluation of internal control systems (+yH 对内部控制系统的评估 $RH. vtq$@#?~ b Tests of control hrNB"W|?x 控制测试 s$% t2UaV ?(Se$iTZ Substantive procedures (time, nature, extent) rjffpU 实质性程序(时间,性质,程度) JDJ"D\85 *\.8*6*$! Transaction cycles: revenue, purchases, inventory, etc. :KmnwYm 交易周期:收入,采购,库存等。 44NMof8N cY5w,.Q/! /KLkrW 4.Audit evidence p}oGhO&= 审计证据 y'aK92pF: }u9#S Obtain sufficient, appropriate audit evidence >.M>,m\ 获取足够、适当的审计证据
|nCVM\+5T rD+mI/_J` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @(bg# 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 aFaioE#h( vPz$+&{I The audit of specific items %pIP#y[4 审计的具体项目 7nm'v'\u+V 5JHWt<n{P Receivables: confirmation bwM?DY 应收帐款:确认 [
*Dj7zt: - "NK"nb Inventory: counting, cut-off, confirmation of inventory held by third parties Oa2\\I
存货:数量,减值,第三方持有存货的确认 2x>7>;> 6P3h955c Payables: supplier statement reconciliation, confirmation ZIKSHC9 应付帐款:供应商的申明一致,确认 jDb"|l T|8:_4/l Bank and cash: bank confirmation ;L,i">_%u[ 银行存款和现金:银行的确认 'hE'h?-7 B0U(B\~Y
Auditing sampling Q 0G5<:wc 审计抽样 j]FK.G' Gx
%=&O 5.Review
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!~h|3 复核 42~.N=2 CT5s`v!s Subsequent events HKr}"`I. 随后发生的事件 DK
eB%k 4Q/{lqG 2"HTD|yy O wuc9 (H5#r2h%Y Going concern 8v z h5,U 持续关注
99.F'Gz p^|6 /b Management representations "={* 0P 与管理层的交涉沟通 PtYG%
/s obE8iG@H Audit finalization and the final review: unadjusted differences =n5n 审核定稿和最后审查:未经调整的差异 LPBa!fq 5x%Blkx $|xSM2 6. Reporting y=c={Qz@vn 报告 O2\(:tvw 学会计论坛bbs.xuekuaiji.com Fsm6gE`|n Appendix u7^(
?"x 附录 0^R, d M Audit procedure :_y!p 审计程序 (BFwE@1"