1. Assurance engagements and external audit
保证约定和外部审计 X6w+L?A 7cB{Iq0+ Materiality, true and fair presentation, reasonable assurance ld({1jpX, 物质性,真实公平的描述,合理的保证 7042?\\= O/(vimx.#F Appointment, removal and resignation of auditors l(F\5Ys 审计人员的的任命、免职和辞职 &dni6E4 GA[bo)" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion G^VOA4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6;!)^b CZ$B2i6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Bzt:9hr6BO 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 'YbE%i} ; 5[W*,7s Engagement letter L+@X]OW8 约定书(委托书) pAA)?/&oKV s!MD8ia 2. Planning and risk assessment rL+.3ZO):P 规划和风险评估 vE#8&Zq l1L8a I,8 General principles fsnZHL}=n 一般原则 y[AB,Dd t7V7 TL!5' Plan and perform audits with an attitude of professional skepticism 8s[1-l 持专业的怀疑态度计划和执行审计工作 &?xmu204 FQ47j)p; Audit risks = inherent risk ×control risk ×detection risk 8)"lCIf
审计风险=内在风险×控制风险×检查风险 [^/a`Kda8 7D'D7=Z. Risk-based approach c1y+kvv 基于风险的办法 rb'mFqg*u <|82)hO Understanding the entity and knowledge of the business uT<<G
)v) 了解商业的实质和知识 0sme0"Sl yUxz,36wZ Assessing the risks of material misstatement and fraud )4:]gx#cr 评估材料错报和舞弊的风险 9~a 5R]x2
TVSCjI Materiality (level), tolerable error 1_c%p#?K 重要性(级别),可容忍误差
KPjAk /P]N40_@ Analytical procedures O1DUBRli!q 分析程序 !V/7q'&t= N cGFPi(Z Planning an audit 4ZR2U3jd1 规划审计工作 (mI590`f S}]B |Q Audit documentation: working papers El
:%\hGy 审计文件:工作底稿 =
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The work of others YH^@8
其他机构的文件 X*5N&AJ OP-{76vE&b Rely on the work of experts
ObS#aRq 依靠专家的工作 )<_qTd0` SK 5]7C2 Rely on the work of internal audit
ZB/1I;l`c 依靠内部审计工作 ,7k1n{C) :7dc;WdM 3. Internal control .
4$F~!aj9 内部控制 T*8K.yw2 Zt=P 0 The evaluation of internal control systems 6uUn 对内部控制系统的评估 7-u'x[=m +qT+iHa|n Tests of control @>J(1{m=Gy 控制测试 qcQq.cS_'N gm!sLZ!X Substantive procedures (time, nature, extent) $MfRw 实质性程序(时间,性质,程度) KMQPA>w# 5dD8s-;^T Transaction cycles: revenue, purchases, inventory, etc. 0]=Bqyg 交易周期:收入,采购,库存等。 bz~aj}"` y*US^HJOZ tXZMr 4.Audit evidence s| Q1;%Tj 审计证据 5IFzbL#q#f Zkqq< Obtain sufficient, appropriate audit evidence +o"CMI 获取足够、适当的审计证据 Tm7LaM T.-tV[2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations e+4Eiv 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 imAOYEH7} %f1IV(3Qc The audit of specific items u&UmI-
} 审计的具体项目 u7Ix7`V KT >Y^ Receivables: confirmation
_Rkvg- 应收帐款:确认 7y)Ar 8!D u=vBjaN2_w Inventory: counting, cut-off, confirmation of inventory held by third parties #e,TS`"e
D 存货:数量,减值,第三方持有存货的确认 a)Pr&9I oGl<i Payables: supplier statement reconciliation, confirmation aIrM-c8.O 应付帐款:供应商的申明一致,确认 Q7<VuXy (uhE'IQ{( Bank and cash: bank confirmation
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y, 银行存款和现金:银行的确认 uGqeT#dP *,*O.#<6 Auditing sampling 6?C'
;1 审计抽样 Fav++ z H270)Cwn+ 5.Review
EBz4k)@m 复核 EN":}!E: z,2*3Be6V Subsequent events cs9h\]ZA 随后发生的事件 .cw)Y#;IG ?TK`s Gy &/)B d% V3r)u
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H Going concern p|mFF0SL 持续关注 wAX;)PLg [6_.Y*}N Management representations $?]`2*i 与管理层的交涉沟通 {x
_cgsn 4>v O9q Audit finalization and the final review: unadjusted differences 37Q8Yf_ 审核定稿和最后审查:未经调整的差异 J:&.[ 0chpC)#Q3; o^*: 6. Reporting BnGoB`n 报告 N}ND()bf 学会计论坛bbs.xuekuaiji.com W83PMiN"T- Appendix bGK
*1FlH 附录 lBs-u h Audit procedure &NoA, `|7 审计程序 RjPkH$u'Pj