1. Assurance engagements and external audit
保证约定和外部审计 `t[b0; 'OH Y\s ge Materiality, true and fair presentation, reasonable assurance ?1Os%9D* 物质性,真实公平的描述,合理的保证 8LuM eGs
jMUd,j`Opx Appointment, removal and resignation of auditors 1OI/!!t1$ 审计人员的的任命、免职和辞职 @cYb37)q= cG!\P
: re Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion A1>fNilC9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 DR]=\HQ Zt
HTl\z Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7p1f*N[X 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 s1
mKz0q {BV0Y.O Engagement letter 5<64 C}fE3 约定书(委托书) RTC;Wj 7m.#No>^ 2. Planning and risk assessment JR6r3W 规划和风险评估 709/'#- ^ ri.}G General principles T.d1? 一般原则 [vv $"$z d{/#A%. Plan and perform audits with an attitude of professional skepticism ;Aqj$ x 持专业的怀疑态度计划和执行审计工作 kg&R Lf0X(tC Audit risks = inherent risk ×control risk ×detection risk B^;"<2b* 审计风险=内在风险×控制风险×检查风险 _:+hB9n s ;f?suawMv Risk-based approach 8MQb5( ! 基于风险的办法 trx y3k; _v6x3 Z Understanding the entity and knowledge of the business #jj+/>ZOi 了解商业的实质和知识 ohU}ST:9 s5s'[< Assessing the risks of material misstatement and fraud >U\1*F,Om, 评估材料错报和舞弊的风险 ^sVr#T :+ZLKm Materiality (level), tolerable error l+nT$IPF 重要性(级别),可容忍误差 VW`SqUl C))x#P36 Analytical procedures T
W#s)iDi 分析程序 =;Q:z^S gpw,bV Planning an audit Xb<>AzEM 规划审计工作 q-hR EO \>$3'i=mQ Audit documentation: working papers n58yR -" 审计文件:工作底稿 WQ+ xS!ba sOJXloeO[6 The work of others H\fsyxM7 其他机构的文件 }]i.z:7+ 8IkmFXj Rely on the work of experts !8e;3W 依靠专家的工作 OwCbv j0# H)k V8wU Rely on the work of internal audit $GR
rT C! 依靠内部审计工作 ID:
tTltcc +OI <0 3. Internal control w,i?e\5 内部控制 )b?$
4<X^ lqTc6@:D The evaluation of internal control systems 5OCt Q4u 对内部控制系统的评估 \RqH"HqD 9.%t9RM^ Tests of control B:Y F|k}T 控制测试 e9R H[: jp;]dyU Substantive procedures (time, nature, extent) B*(BsXQLY 实质性程序(时间,性质,程度) b:5-0uxjs @>,GCuPrm
Transaction cycles: revenue, purchases, inventory, etc. %*NED zy 交易周期:收入,采购,库存等。 .?vHoNvo sW-0G$,| }Y^o("c(
4.Audit evidence I_m3|VCa|t 审计证据 bcq&yL'D
OqWm5(u&S Obtain sufficient, appropriate audit evidence to'CuPkT 获取足够、适当的审计证据 9
JhCSw-<) 5T%2al,F` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations w4fQ~rcUIc 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 =NDF +[R^ ?~VK The audit of specific items eBH:_Ls_-^ 审计的具体项目 's.e"F# ?7]G)8G6 Receivables: confirmation .{t*v6(TP 应收帐款:确认 +_L]d6
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# Inventory: counting, cut-off, confirmation of inventory held by third parties xG;;ykh.] 存货:数量,减值,第三方持有存货的确认 Q6HghG #UE}JR3g Payables: supplier statement reconciliation, confirmation {P_i5V?
应付帐款:供应商的申明一致,确认 H|_@9V vV xw*\`<6 Bank and cash: bank confirmation twu,yC! 银行存款和现金:银行的确认 *u-$$@|y zYP6m3n Auditing sampling $KQ q~| 审计抽样 `KtP;nG \WBO(,]V 5.Review
suzK)rJ9i 复核 HUMy\u84H Qd~z<U l Subsequent events H~TuQ 随后发生的事件 }K={HW1> 7H09\g& tfe]=_U I-}ms (5@H<c^6 Going concern "
>G*hS 持续关注 g^Hf^%3xP B~^*@5#0| Management representations >|c?ZqW 与管理层的交涉沟通 %*szB$[3 D+v?zQw Audit finalization and the final review: unadjusted differences er5!ne 审核定稿和最后审查:未经调整的差异 qFK.ULgP` 5'NNwc\ 'YB[4Q /0 6. Reporting 2F>Y{3& 报告 HHZw-/s,% 学会计论坛bbs.xuekuaiji.com 8HFCmY# Appendix kc0MQ TJU 附录 <$yA* Audit procedure q01 L{~>bz 审计程序 g<(!>:h