1. Assurance engagements and external audit
保证约定和外部审计 ]EcZ|c7o9y ^kD?0Fm Materiality, true and fair presentation, reasonable assurance _9@?Th&_e 物质性,真实公平的描述,合理的保证 LWL>hd pkU e|V Appointment, removal and resignation of auditors (p?3
#|^ 审计人员的的任命、免职和辞职 < t (Pw PHK#b.B>a8 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion u20b+c4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 _%
2Umy| =qtoDe Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Fp6Y Y
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 z-gwNE{ 9H
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Engagement letter }H#t( 9,U 约定书(委托书) !bcbzg2d& Wi5|9 2. Planning and risk assessment L@4zuzmlb 规划和风险评估 u/[]g+ GA_`C"mx General principles LJ/qF0L!H 一般原则 /hM>dkwu 5An0DV5 Plan and perform audits with an attitude of professional skepticism xI:
'Hk1 持专业的怀疑态度计划和执行审计工作 xs I/DW DqMK[N,0 Audit risks = inherent risk ×control risk ×detection risk u,akEvH~a 审计风险=内在风险×控制风险×检查风险 $048y
X 7M oyt//SE Risk-based approach ZQkw}3*n 基于风险的办法 N
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c:t_ Understanding the entity and knowledge of the business 6{$dFwl 了解商业的实质和知识 {g- DM}q 1D[P\r- Assessing the risks of material misstatement and fraud --twkD 评估材料错报和舞弊的风险 hu|hOr8 [/Z'OV"tU Materiality (level), tolerable error yOK])&c 重要性(级别),可容忍误差 Z&w^9;30P iHn!KV Analytical procedures 0Mu8ZVI{ 分析程序 1mJ_I|98 Hm
VTfH' Planning an audit @5jG 规划审计工作 @sHw+to|p) MgQU6O< Audit documentation: working papers ewrWSffe 审计文件:工作底稿 5;
PXF 06^1#M$' The work of others bez'[Y{ 其他机构的文件 %p2x^air _`_
IUuj$E Rely on the work of experts UB$`;'|i 依靠专家的工作 v$m[#&O^V? UY-IHz;&O- Rely on the work of internal audit +%Yc4 依靠内部审计工作 XLmMK{gs S[~O') 3. Internal control =/g$bZ 内部控制 >I&
jurU# zg7l>9Sc The evaluation of internal control systems A3$aMCwKd 对内部控制系统的评估 =*g$#l4 V<vPFxC Tests of control ^Y7 /Ow 控制测试 QG|GXp_q` ls24ccOs Substantive procedures (time, nature, extent) o? i.v0@!K 实质性程序(时间,性质,程度) gXu^" }11`98>B6: Transaction cycles: revenue, purchases, inventory, etc. aw/7Z` 交易周期:收入,采购,库存等。 )J+{oB[>b 6%. *1W,Mzg 4.Audit evidence (~Uel1~@ 审计证据 '}Wu3X F@$RV_M Obtain sufficient, appropriate audit evidence t@(9ga( 获取足够、适当的审计证据 H=&/ Q [
vWkAJ'K Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations =zm0w~']E! 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 \-
=^]]b= )Ig+uDGk The audit of specific items 6~ 7 ;o_> 审计的具体项目 y~ _za(k E69:bQ94u Receivables: confirmation `z}vONXpAX 应收帐款:确认 wb6 L?t +YkW[a\4 Inventory: counting, cut-off, confirmation of inventory held by third parties +9zJlL^A% 存货:数量,减值,第三方持有存货的确认 \\S/N
A tL~,ZCQz Payables: supplier statement reconciliation, confirmation xHJ8?bD p 应付帐款:供应商的申明一致,确认 EmX>T>~#D dP$8JI{ Bank and cash: bank confirmation StU 4{ 银行存款和现金:银行的确认 pw,O"6J* "x(>Sj\%I Auditing sampling
u>}w- 审计抽样 o_Jn_3= NoCDY2 $ 5.Review
Z5G]p4 复核 R:'Ou:Mh t7w-TJvP Subsequent events v2hZq-q 随后发生的事件 -)1-~7
r EBoGJ_l *Y85DEA -t8hi+NK iHAU|`'N) Going concern K8HIuQ!= 持续关注 w9RF2J *jk3 \KaoV Management representations FXP6zHsV 与管理层的交涉沟通 Go>wo/Sb 2+?T66 g Audit finalization and the final review: unadjusted differences Fe!D%p Qv 审核定稿和最后审查:未经调整的差异 l0gY~T/#3 .
sM<6; X'fuF2owd 6. Reporting _om0
e=5) 报告 q#P$'7" 学会计论坛bbs.xuekuaiji.com 4k8*E5cx Appendix ?X\3&Ujy$ 附录 5Sr4-F+@% Audit procedure D.'h?^kA 审计程序 ~xGoJrF\