1. Assurance engagements and external audit
保证约定和外部审计 c^N'g!on ;B8#Nf Materiality, true and fair presentation, reasonable assurance =N_7DT 物质性,真实公平的描述,合理的保证 vrS)VJg` \t'v-x>2y5 Appointment, removal and resignation of auditors qN hV zx 审计人员的的任命、免职和辞职 +3@d]JfMh H|E{n/g Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \,U#^Vr 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 SAuZWA4g[ D][e uB Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5
IK -V) 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 \
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HtT Engagement letter .d\<}\zZ7J 约定书(委托书) .GJl@==~1 2
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Uy`B|f 2. Planning and risk assessment mp^;8??; 规划和风险评估 s_`PPl_D$K AnB]f~Yjl General principles t>04nN_@,s 一般原则 5&
&6e` /}_OCuJJ, Plan and perform audits with an attitude of professional skepticism i Sm5k:7 持专业的怀疑态度计划和执行审计工作 Fx^e%":@ip XM0;cF Audit risks = inherent risk ×control risk ×detection risk 'f+g`t? 审计风险=内在风险×控制风险×检查风险 2u0dn?9\ Z */*P4\ Risk-based approach 9u3~s< 基于风险的办法 oiG@_YtR *O`76+iZ|_ Understanding the entity and knowledge of the business Ch`nDIne 了解商业的实质和知识 b!>w4MPe gq$]jWtCD Assessing the risks of material misstatement and fraud Dy>U=(S 评估材料错报和舞弊的风险 3
cd5g |2yTt*!-r Materiality (level), tolerable error =:fFu,+{ 重要性(级别),可容忍误差 un+U_|>c h6!o,qw" Analytical procedures Tk9/1C{8 分析程序 \u|8M
EB fO!S^<9,- Planning an audit *`}4]OGv. 规划审计工作 :+1
S+w m?Gb5=qo Audit documentation: working papers S-FoyID\H 审计文件:工作底稿 YNGG> ;L rcc.FS The work of others (#w8/@JxF 其他机构的文件 4o:
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S.'mK Rely on the work of experts hFC4CqBV 依靠专家的工作 zTFfft< #8N9@ Rely on the work of internal audit C*e)UPK` 依靠内部审计工作 69Y>iPRU jg
~;s 3. Internal control "HWl7c3q 内部控制
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, The evaluation of internal control systems XxW~4<r 对内部控制系统的评估 xg'FC/1LD )N{Qpbh Tests of control "s']@Qv 控制测试 5t$ZEp- .x__X3P>\ Substantive procedures (time, nature, extent) RvL-SI%E 实质性程序(时间,性质,程度) d2w;d&2S G0sg\] Transaction cycles: revenue, purchases, inventory, etc. @@U'I^iG 交易周期:收入,采购,库存等。 E'p5 O,Xf.O1c &hmyfH&S 4.Audit evidence 9v(&3,)a 审计证据 (7nWv43 "%+C@>`( Obtain sufficient, appropriate audit evidence H6<\7W89y 获取足够、适当的审计证据 `pp"htm #]G$o?@Y=^ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations jWb;Xk4 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 xUYUOyV -9"hJ4 The audit of specific items axOdGv5 审计的具体项目 *Z7W'- NpRT\cx3 Receivables: confirmation aHKv*-z- 应收帐款:确认 <Bc J;X/ f\oB/
Inventory: counting, cut-off, confirmation of inventory held by third parties ]R^?Pa1Te4 存货:数量,减值,第三方持有存货的确认 )W&H{2No dMsX}=EI< Payables: supplier statement reconciliation, confirmation clz6;P 应付帐款:供应商的申明一致,确认 =K#D^c~ @?_<A%hz Bank and cash: bank confirmation 9:^SnHAa 银行存款和现金:银行的确认 \WD}@6)
~ o.5w>l!9K Auditing sampling ;o;P2}zD 审计抽样 XW6>;:4k MD ~03 5.Review
BH0@WG7F 复核 pg69mKZ$ n
!mtMPH$ Subsequent events d$<HMs:o@ 随后发生的事件 <`EZ^S L; }E$^!q{ ? 6B
n&qa =iy%;>I` *]%{ttR~ Going concern x|l[fdm5 持续关注 lz X0B&: @bdGV#*d Management representations >\hu1C|W 与管理层的交涉沟通 B 8z3W9 Ip]-OVg Audit finalization and the final review: unadjusted differences
Ch607i= 审核定稿和最后审查:未经调整的差异 b,YTw C
|c'V-f e!*d(lHKos 6. Reporting <5MnF 报告 vj<HthC.k 学会计论坛bbs.xuekuaiji.com #KZ6S9>@ Appendix y5>859"h 附录 ?4wS/_C/ Audit procedure 7g3vh%G. 审计程序 gQf'|%)AJ