1. Assurance engagements and external audit
保证约定和外部审计 g*%o%Lv j6r
wlwN Materiality, true and fair presentation, reasonable assurance D
rouEm 物质性,真实公平的描述,合理的保证 lI[O!VuKc $! UE
pQ Appointment, removal and resignation of auditors `~qVo4V6Z 审计人员的的任命、免职和辞职 M;0\fUh;
lR]SGd
Y Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion xl@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `9G1Bd8k g$Nsu:L Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior QnH~'
k 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 yjChnp
Cc UO>S2
u Engagement letter `?(9Bl 约定书(委托书) [sG!|@r e]l.m!,r 2. Planning and risk assessment *3y:Wv T> 规划和风险评估 /gLi(Uw $K~ t'wr General principles @|7e~U 一般原则 TUR2|J@n 7t/C:2^& Plan and perform audits with an attitude of professional skepticism !~f!O"n)3r 持专业的怀疑态度计划和执行审计工作 tp +H]H3 !r_2b! dy Audit risks = inherent risk ×control risk ×detection risk n{.SNipU 审计风险=内在风险×控制风险×检查风险 d?OsVT;U izP>w*/nO Risk-based approach ;c>IM] 基于风险的办法 &28%~&L ljO t~@Ea Understanding the entity and knowledge of the business PPj0LFA 了解商业的实质和知识 7cT ~u \&X*-T[]j Assessing the risks of material misstatement and fraud Vg?
1&8> 评估材料错报和舞弊的风险 ;kF+
V* 5!d'RBO Materiality (level), tolerable error oyo
V1jO 重要性(级别),可容忍误差 @EB2I+[ Jg%jmI;Y Analytical procedures ^y&sKO 分析程序 R;2
Z~ P A{QA0X!p Planning an audit xw&N[y5 规划审计工作 By}>h6`[ 8 gzf$Oc Audit documentation: working papers 2t"&>1 审计文件:工作底稿 ioS(;2F $<s
3;>t The work of others i;}mIsNBY 其他机构的文件 3 n=ftkI ir3EA'_>N Rely on the work of experts 5KDN8pJN 依靠专家的工作 );5H<[ 0:4w@"Q Rely on the work of internal audit R8<P}mv 依靠内部审计工作 InR/g@n+D1 5j$a3nH 3. Internal control *4|]=yPU 内部控制 H)O I&? E >lW' The evaluation of internal control systems nf9NJ_8}4H 对内部控制系统的评估 GbN|!,X1m )wueR5P Tests of control 5]yby"Z?} 控制测试 0Wc
8\c ,fW%Qv Substantive procedures (time, nature, extent) Z`Sbq{Kx 实质性程序(时间,性质,程度) X[KHI1@w El#"vIg(\ Transaction cycles: revenue, purchases, inventory, etc. JP*VR=0k? 交易周期:收入,采购,库存等。 &F#K=R| .j Dk`(Wgk2 r;cILS|Xr 4.Audit evidence Ea\Khf]2 审计证据 b;%>?U`>p aJ^RY5 Obtain sufficient, appropriate audit evidence V+&C_PyC 获取足够、适当的审计证据 +1=]9
3gP }MXC0Z~si Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations p?
L*vcU 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 yRv4,{B}X> 8rY[Q(] The audit of specific items ==)q{
e5 审计的具体项目 n!$zO{P DZE@C^0% Receivables: confirmation -oR P ZtW 应收帐款:确认 Th>ff)~e @X g5E Inventory: counting, cut-off, confirmation of inventory held by third parties ]XhX aoqL 存货:数量,减值,第三方持有存货的确认 qaZQ1<
e Ek%mX" Payables: supplier statement reconciliation, confirmation w=feXA3-S 应付帐款:供应商的申明一致,确认 Y~[k_! ni`uO<\U Bank and cash: bank confirmation ztb?4f q6) 银行存款和现金:银行的确认 %UokR" ^(on"3sG Auditing sampling S5>?jn1 审计抽样 -h8@B+ GW;O35
m 5.Review
3P2
x%G p 复核 !}PZCbDhL Z(:q.{"r Subsequent events r:-,qy 随后发生的事件 ]L{diD2
G ;Qq<5I"y <b#1L -fCR^`UOS ]m<
z Going concern &f($= 68 持续关注 +nU=)x?38 S}/5W Management representations :^H2D=z@ 与管理层的交涉沟通 5-?*Boi>i <kOdd)X Audit finalization and the final review: unadjusted differences 8$`$24Wx 审核定稿和最后审查:未经调整的差异 3}kG ]# d`9ofw~3= X([p0W
9V( 6. Reporting =}UcYC6l 报告 (j?ckah%V 学会计论坛bbs.xuekuaiji.com +*L<"@ Appendix t5RV-$ 附录
34<k)0sO Audit procedure gJBw6'Z 审计程序 '@dk3:3t