1. Assurance engagements and external audit
保证约定和外部审计 BB-`=X~:m
`@p*1 Materiality, true and fair presentation, reasonable assurance ~b+>o 物质性,真实公平的描述,合理的保证 4 ClW*l {974m` 5 Appointment, removal and resignation of auditors @"6BvGU2s 审计人员的的任命、免职和辞职 rpd3Rp iL(E`_I< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion s=q}XIWK 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Wrlmo'31 JS4pJe\q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior e2;">tp6? 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 7YsFe6D" ^E9@L?? Engagement letter (C!fIRY 约定书(委托书) :%Bo)0a9 IJ!UKa*o% 2. Planning and risk assessment a*=e 3nS 规划和风险评估 L%"&_v#a^ `VHm,g2 General principles TGg* (6'z 一般原则 h"[
][ 4m~\S)ad Plan and perform audits with an attitude of professional skepticism ,[A} 86 持专业的怀疑态度计划和执行审计工作 _PuMZjGL a+Q)~13 Audit risks = inherent risk ×control risk ×detection risk X/@Gx 4 审计风险=内在风险×控制风险×检查风险 hM;E UWv I%%$O'S Risk-based approach [ML4<Eb+x 基于风险的办法 xH92=t-w ioZ2J"s Understanding the entity and knowledge of the business Q
(`IiV 了解商业的实质和知识 ;$86.2S>B __zsrIUJ Assessing the risks of material misstatement and fraud >~6
;9{@ 评估材料错报和舞弊的风险
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5dC_ Materiality (level), tolerable error _yU
e2Gd 重要性(级别),可容忍误差 [}FP_Su$6
62.{8Uj Analytical procedures *G=n${' 分析程序 b+{,c@1rd -2f0CAh~ Planning an audit 5t0$nKah] 规划审计工作 0O[q6!&] pxP7yJL` Audit documentation: working papers 0^hz 1\g 审计文件:工作底稿 ~=}56yxl[ 6MZfoR The work of others Qg3
-%i/@ 其他机构的文件 gp;(M~we
jLZ+HYyG9 Rely on the work of experts P4s:wuJ^ 依靠专家的工作 7pkc*@t yfYAA*S!z Rely on the work of internal audit eqXW|,zUm 依靠内部审计工作 R D)dw &bTadd%0 3. Internal control )5bhyzSZI 内部控制 F+9|D $lUZm\R|k The evaluation of internal control systems ='>k|s: 对内部控制系统的评估 +>{{91mN ?9/%K45 Tests of control V[CS{Hy' 控制测试 24
]O0K xqLLoSte Substantive procedures (time, nature, extent) )0!hw|0| 实质性程序(时间,性质,程度) }KJ/WyYW 7(ZI]< Transaction cycles: revenue, purchases, inventory, etc. z;1yZ4[G 交易周期:收入,采购,库存等。 _^Rf*G ! z9E*Mh(NE ZCV&v47\p_ 4.Audit evidence ) 3Eax_?Z 审计证据 pZF`+642 km.xy_v Obtain sufficient, appropriate audit evidence `2 Z 获取足够、适当的审计证据 vA"yy"B+ V lfb]xu]O Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !c'a<{d@ 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 BIS5u4 &U!@l)< The audit of specific items /id(atiF^ 审计的具体项目 nQb{/ TqC' J!~?}Fq/z Receivables: confirmation >4b-NS/}0 应收帐款:确认 D<C ZhYJ (hs
[B4nV Inventory: counting, cut-off, confirmation of inventory held by third parties yLG`tU1 存货:数量,减值,第三方持有存货的确认 HS>Z6|uLY 02SFFqm Payables: supplier statement reconciliation, confirmation h{qB\aK 应付帐款:供应商的申明一致,确认 n:x6bPal] 4ijoAW3A^ Bank and cash: bank confirmation U2\
zl 银行存款和现金:银行的确认 ){ArZjG> ]t(;bD hT Auditing sampling >ouHR* 审计抽样 ]FL=E3U ="JLUq*]s 5.Review
VYMs`d[ 复核 4F^(3RKZ| pk:YjJs Subsequent events lt`#or"o 随后发生的事件 Xq` '^) Vd1.g{yPV t9;yyZh now\-XrS uwU;glT Going concern "at*G>+ 持续关注 8%@7G* gR
)xw)! Management representations W4Tuc:X5 与管理层的交涉沟通 *$0uAN
:RBp Audit finalization and the final review: unadjusted differences 8F9sKRq|rO 审核定稿和最后审查:未经调整的差异 MDM/~Qpj_ Hw-,sze j" rd vq(\A 6. Reporting ou0(C` 报告 H<92tP4M 学会计论坛bbs.xuekuaiji.com 82O#Fe q Appendix 0R z'#O32V 附录 }'U"HHv Audit procedure 1Y'9|+y+ 审计程序 0O5(\8jM