1. Assurance engagements and external audit
保证约定和外部审计 BF{v0Z0/}k N9QHX Materiality, true and fair presentation, reasonable assurance =Y
Je\745 物质性,真实公平的描述,合理的保证 w/BaaF.0 F6J,: Appointment, removal and resignation of auditors 1O3"W;SR<: 审计人员的的任命、免职和辞职 OPOL-2<wiy MKzIY:ug Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion L}NckL 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
b
)/, M:K5r7Q!yv Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 6yH(u}!
. 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 d+[GMIxg =$xxkc.
~G Engagement letter 1(t{)Z< 约定书(委托书) t
1"-3afe DdDw
Mq 2. Planning and risk assessment HjCcfOej 规划和风险评估 #~QkS_ t)o!OEnE General principles t
M?3oO 一般原则 n=Qz7N(M $fZVh% Plan and perform audits with an attitude of professional skepticism }8tD|t[ 持专业的怀疑态度计划和执行审计工作 _=l8e-6r 6?\X)qBI Audit risks = inherent risk ×control risk ×detection risk xh|NmZg 审计风险=内在风险×控制风险×检查风险 }\Kki 1?+%*uoPX Risk-based approach is`O,Met 基于风险的办法 L
*",4! %Y!31oC# Understanding the entity and knowledge of the business h2~b%|Pv 了解商业的实质和知识 "
A?&`}% >wx
1M1 Assessing the risks of material misstatement and fraud kq+`. 评估材料错报和舞弊的风险 N;N,5rxV ,F^Rz. Materiality (level), tolerable error VaKBS/y" 重要性(级别),可容忍误差 $7\Al$W\ U&x)Q Analytical procedures v:.
`~h/b 分析程序 w
K)/m`{g `wrN$& Planning an audit ~t0\Q; @($ 规划审计工作 fu
0]BdM L{)*evBL Audit documentation: working papers ]H[%PQ r`Z 审计文件:工作底稿 |Iq#Q3w +E5EOo{ `| The work of others ZDffR:An 其他机构的文件 ]&;M78^6 N5m+r.<; Rely on the work of experts [OTZ"XQLI 依靠专家的工作 b@9>1d$ fT$Fv Rely on the work of internal audit 7l+>WB_] 依靠内部审计工作 d9bc>5%-F
a@mMa { 3. Internal control #0*OkZMt 内部控制 #@qd.,]2 RxUABF8b The evaluation of internal control systems $<c;xDO&t 对内部控制系统的评估 j=>:{`*c ? |}%A9 Tests of control &n 1 \^: 控制测试 )$Tcip` Y#[Wv1hi Substantive procedures (time, nature, extent) f
3bZ*G%f 实质性程序(时间,性质,程度) ??MF8uv e/S^Rx4W Transaction cycles: revenue, purchases, inventory, etc. XMJ EIG 交易周期:收入,采购,库存等。 RCCI}ovU '5V#sq;Z !`UHr]HJ 4.Audit evidence 335\0~;3 审计证据 <Oyxzs
Xwer
QwO= Obtain sufficient, appropriate audit evidence wfE%` 1 获取足够、适当的审计证据 6e%|.}U P. V # Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations YY? }/r 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 6X1_NbC moe5H The audit of specific items ?:8wDV 审计的具体项目 Hf^Tok^6@] R3`Rrj Z Receivables: confirmation ;Xzay| 应收帐款:确认 ;?-`n4B& v<2B^(i}VB Inventory: counting, cut-off, confirmation of inventory held by third parties wlY6h4c 存货:数量,减值,第三方持有存货的确认 @1p, l>H G|ol Payables: supplier statement reconciliation, confirmation IQ9jTkW l 应付帐款:供应商的申明一致,确认 vWM'}( q1d'L* Bank and cash: bank confirmation X
yM?Dc5, 银行存款和现金:银行的确认 KR4vcI[4 -4}I02 Auditing sampling Z
T5p 审计抽样 HDTdOG) T -'B-g 5.Review
-_>g=a@& 复核 $1(FN+ Mb TNvE26.( Subsequent events #9 Fe, 随后发生的事件 WecJ^{g>r{ JN{xh0* YflotlT} HJ\CGYmyz 8/4Gr8o Going concern o}iqLe\ 持续关注 ilyQgEjC wu2AhMGmw Management representations _z3Hl?qk= 与管理层的交涉沟通 w|1Gb[
W1@Q)i Audit finalization and the final review: unadjusted differences rI[Lg0S 审核定稿和最后审查:未经调整的差异 R+s_uwS (\^)@Y M~G1ZB 6. Reporting !Qg%d&q.Sx 报告 >v+ia%o 学会计论坛bbs.xuekuaiji.com MKuy?mri~ Appendix yk5T"#'+ 附录 p2=Sbb Audit procedure aoZ`C3 审计程序 Qbc62 qFu!