1. Assurance engagements and external audit
保证约定和外部审计 7 @ZL
(G nt7ui*k Materiality, true and fair presentation, reasonable assurance DF#Ob( 1 物质性,真实公平的描述,合理的保证 +r ' ?tBEB5 Appointment, removal and resignation of auditors Jyn>:Yq( 审计人员的的任命、免职和辞职 7G xNI phTZUmi Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion I".r`$XZ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 tG6 o^ dW91nTQ: Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior IV\@GM:ait 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 5s0H4 ?S jtA
Yp3M-$ Engagement letter =,sMOJc> 约定书(委托书) FT=w`NE,+ b"J(u|Du` 2. Planning and risk assessment om(#P5cSM; 规划和风险评估 btee;3` /dCZoz~~T General principles #fwG~Q( 一般原则 (2S,0MHk ,Ti#g
8j Plan and perform audits with an attitude of professional skepticism oo2VT 持专业的怀疑态度计划和执行审计工作 ";Lpf]< -.xs=NwB.| Audit risks = inherent risk ×control risk ×detection risk qsJo)SA 审计风险=内在风险×控制风险×检查风险 f
O9e ; B}:[~R' Risk-based approach K,J:i^2 基于风险的办法 Ek84yme# QjPcfR\ Understanding the entity and knowledge of the business 0L|A 了解商业的实质和知识 RS$e^_ W e+S%`Sg Assessing the risks of material misstatement and fraud _m@QeO'yh 评估材料错报和舞弊的风险 (fq>P1- W8\K_M} Materiality (level), tolerable error {BgGG@e 重要性(级别),可容忍误差 ,]>Eg6B,u :?&N/7 Analytical procedures cU+/I>V 分析程序
?QZ\KY FFPO?y$ Planning an audit D=e&"V a 规划审计工作 ,1od]]>(O 4e9mN~ Audit documentation: working papers :H6Ipa 审计文件:工作底稿 %3Y&D] 7j5 l?K- The work of others e1K,4Bq 其他机构的文件 >0{{loqq +DksWbD Rely on the work of experts P#6y 依靠专家的工作 p9Ks=\yvL nx=Zl:Q} Rely on the work of internal audit Q[S""P.Z| 依靠内部审计工作 ?DA,]
aa- 8LB+}N(8f 3. Internal control |0dmdrKD 内部控制 {3'z}q kE=}. The evaluation of internal control systems &p0*:(j 对内部控制系统的评估 CpO!xj+ ]V?\Qv/.= Tests of control !|hv49!H 控制测试 2BEF8o]Np m8fxDepFA Substantive procedures (time, nature, extent) e!Y:UB2
7u 实质性程序(时间,性质,程度) 8I3"68c_a 36e!je Transaction cycles: revenue, purchases, inventory, etc. [P407Sa" 交易周期:收入,采购,库存等。 7$k[cL1 | x/, Kr!8H/Z 4.Audit evidence g!i\AMG? 审计证据 YeK PoW EJ"[{AV Obtain sufficient, appropriate audit evidence noV]+1#"V 获取足够、适当的审计证据 )k{zRq:d /X{:~*.z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ng^`s}?o 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 F`r=M%yh eo4;?z The audit of specific items a=T_I1 审计的具体项目
XTyJ*`> (g*2OS Receivables: confirmation e}D#vPaSY 应收帐款:确认 ]z;%%'gW6 7'k+/rAO Inventory: counting, cut-off, confirmation of inventory held by third parties uAwT)km
{ 存货:数量,减值,第三方持有存货的确认 " P c"{w ^
1}_VB)^ Payables: supplier statement reconciliation, confirmation )=8MO-{ 应付帐款:供应商的申明一致,确认 :%~+&q
S dnSjXyjFB Bank and cash: bank confirmation Zqc+PO3lw 银行存款和现金:银行的确认 <sE0426
{ HeCQF=R Auditing sampling <p;cR` %uE 审计抽样 VnAJOR7lrx 80U07tJ 5.Review
89?$xm _m 复核 wz3BtCx ^(r?k_i/ Subsequent events S;[9
hI+ 随后发生的事件 R-+k>_96| E=+v1\t)] ]#z^[XG Pfj{TT.#L l_Mi'}j Going concern pj4M|'F7 持续关注 I"eXoqh <05\ Management representations ?aR)dQ 与管理层的交涉沟通 96x0'IsaG 4IuQQ Audit finalization and the final review: unadjusted differences
HdQd =q( 审核定稿和最后审查:未经调整的差异 EW7heIT$ }%Dsy2:y <iDqt5)N 6. Reporting }@>=,A4Y 报告 /"Ws3.p 学会计论坛bbs.xuekuaiji.com $$_aHkI j Appendix SO^:6GuJ 附录 <1cYz\/!M Audit procedure o[pv.:w 审计程序 Uax[Zh[Cg