1. Assurance engagements and external audit
保证约定和外部审计 Q6hWHfS $kxP{0u Materiality, true and fair presentation, reasonable assurance h`pXUnEZ 物质性,真实公平的描述,合理的保证 fvr|<3ojo d[y(u<Vl Appointment, removal and resignation of auditors /EV _Y|(- 审计人员的的任命、免职和辞职
2!";?E }\]J?I+ A Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5?-@}PL!Y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Mcqym8,q|3 1(jDBP!8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >=d%t6%( 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 %Iv*u sXP T*qSk! Engagement letter 2-_d~~O1N 约定书(委托书) ehyCAp0oI a$]i8AeG 2. Planning and risk assessment yc.9CTxx 规划和风险评估 M`tNYs]V 9K4Jg]?
General principles vu`,:/|h 一般原则 qORRpWyx& Y *n[*N Plan and perform audits with an attitude of professional skepticism ;0-Y), 持专业的怀疑态度计划和执行审计工作 /Gvd5 ~JG\b?s Audit risks = inherent risk ×control risk ×detection risk %>EM ^Z 审计风险=内在风险×控制风险×检查风险 ?VR:e7|tU j S<."a/n Risk-based approach yR[htD` 基于风险的办法 =k:yBswi
i2 G.<(3O Understanding the entity and knowledge of the business ;CLOZ{ 了解商业的实质和知识
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q D\k'Eez Assessing the risks of material misstatement and fraud EJ=ud9 评估材料错报和舞弊的风险 nP#|JRn= U flS` Materiality (level), tolerable error CC,CKb 重要性(级别),可容忍误差 d#-'DO{k eWWfUNBSLX Analytical procedures WFG`-8_e[I 分析程序 Zx 5Ue#I `!@d$*:' Planning an audit k@>y<A{;D 规划审计工作 `}S;_g! V~fPp"F Audit documentation: working papers !30BR|K* 审计文件:工作底稿 tPaNhm[-q7 +AYB0`X) The work of others `XrF , 其他机构的文件 yhh\?qqy n
'E:uXv" Rely on the work of experts $
$e"[g 依靠专家的工作 Q|(G - c|<E~_.w@ Rely on the work of internal audit !U4<4<+ 依靠内部审计工作 qaiR329fx Z~v-@ 3. Internal control {8T/;K@ 内部控制 )<[)
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l The evaluation of internal control systems T,/:5L9
对内部控制系统的评估 SSysOeD+ DdCNCXU Tests of control :N64FR# 控制测试 QE+HL8c^s +'{d^-( ( Substantive procedures (time, nature, extent) ndHU
Q$/( 实质性程序(时间,性质,程度) V,&A?
Y y&6 pc Transaction cycles: revenue, purchases, inventory, etc. OE=.@Ry" 交易周期:收入,采购,库存等。 3GPGwzX
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fK6P6'B 4.Audit evidence 0+Z?9$a1 审计证据 '+v[z=.8] <op|yh3Jkk Obtain sufficient, appropriate audit evidence WB 5M![ 获取足够、适当的审计证据 K#LDmC J~|:Q.Rt` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -lS(W^r4 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 d~#:t~
$, Z $Fm73 The audit of specific items Xx1e SX 审计的具体项目 rIeOli:< 6cXZ3;a Receivables: confirmation .4[M
7) 应收帐款:确认 eI1C0Uz1
={\9-JJhE Inventory: counting, cut-off, confirmation of inventory held by third parties }#2I/dn 存货:数量,减值,第三方持有存货的确认 w^MiyX ?*&
5`Xh Payables: supplier statement reconciliation, confirmation v]y=+* A 应付帐款:供应商的申明一致,确认 oAgU rl;R 7 )*q@
Bank and cash: bank confirmation z@[-+Q: 银行存款和现金:银行的确认 7X <# +LF`ZXe8l Auditing sampling g}$B4_sY 审计抽样 /_r` A MH/bJtNq 5.Review
#6@4c5{2=4 复核 L[tq@[(IJ Bhk@0\a Subsequent events [D2<) 随后发生的事件 =-]
NAj\ \m#{{SGm %ZX3:2 dH)\zCt |LirjC4 Going concern 7A^L
$TY 持续关注 %7
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* > ,x``- Management representations |%@pjJ`3 与管理层的交涉沟通 yM*_"z!L *BKIA Audit finalization and the final review: unadjusted differences (Q"~bP
{F 审核定稿和最后审查:未经调整的差异 ?u>A2Vc! O+t'E9Fa -'T^gEd)c 6. Reporting Z6#(83G4 报告 e17]{6y 学会计论坛bbs.xuekuaiji.com |y4j:`@. Appendix \f'= 附录 L,sFwOWY Audit procedure J7wIA3.O 审计程序 \S>GtlQbn