1. Assurance engagements and external audit
保证约定和外部审计 >n&+<06 /5>A 2y Materiality, true and fair presentation, reasonable assurance a}k5[)et 物质性,真实公平的描述,合理的保证 oBPm^ob4 0w2<2grQ Appointment, removal and resignation of auditors ]>+ teG:4 审计人员的的任命、免职和辞职 p{0rHu[ 1q*=4O
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion a8y*Jz-E 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 p
@YbIn w/ID yQ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior *u>[ 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 F'@[b
,G$<J0R1 Engagement letter %:-2P 约定书(委托书) uH
} }z ! y 5Kr<cF^ 2. Planning and risk assessment sdQ"[`~2R 规划和风险评估 .k5&C/jv %$R]NL| General principles Fy^8]u*Fu 一般原则 s%zdP
lxLEYDGFS Plan and perform audits with an attitude of professional skepticism :RX zqC 持专业的怀疑态度计划和执行审计工作 gF|u%_y-qt
}K 2fwE Audit risks = inherent risk ×control risk ×detection risk AHP;N6Y6 审计风险=内在风险×控制风险×检查风险 QyEoWKu; 2J6(TrQ Risk-based approach >
a 8'MK 基于风险的办法 l.SoiFDd Z~g7^,-t Understanding the entity and knowledge of the business Bh q]h 了解商业的实质和知识 J}VG4}L g % 8@pjk Assessing the risks of material misstatement and fraud =|3*Y0 评估材料错报和舞弊的风险 !ac,qj7spa
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9 Materiality (level), tolerable error 7MwS[N%# 重要性(级别),可容忍误差 _VLA2#V> f;a55%3c Analytical procedures ,\ z
x4* 分析程序 c[4I
> "w I73=PfS:m Planning an audit zEs:OOM 规划审计工作 P?j ;&@$^e C?t!Uvs Audit documentation: working papers
L }pj+xB 审计文件:工作底稿 5T]dQ3[v4 e#z#bz2< The work of others RZqou|ki
其他机构的文件 tk!5"`9N ~r?VXO p"
Rely on the work of experts `clp#l.ii 依靠专家的工作 K5}0!_)G @ 3,:G$, Rely on the work of internal audit
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@?)\~ 依靠内部审计工作 g0:{{w D7v_< 3. Internal control =&roL7ps 内部控制 &ZI-#(P &r1]A& The evaluation of internal control systems L4or*C^3 对内部控制系统的评估 *b\&R%6dR \U.js- Tests of control q:u,)6
控制测试 :*WiswMFm !:M+7kmr7t Substantive procedures (time, nature, extent) N%!{n7`N: 实质性程序(时间,性质,程度) YZ^mH < F
$1f8U8 Transaction cycles: revenue, purchases, inventory, etc. ZhY03>
X 交易周期:收入,采购,库存等。 /^=8?w
K U}DLzn|w )F,z pGG 4.Audit evidence 8\HzFB 审计证据 5+a5pC % !Ih=DZ Obtain sufficient, appropriate audit evidence 9E}JtLgT 获取足够、适当的审计证据 e@7UL|12 t:
*1*; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -.l.@ 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 Q A
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:wgt The audit of specific items vF1Fcp.@ 审计的具体项目 jGe%'AN\ fw)Q1"| Receivables: confirmation 4|;Ys-Q 应收帐款:确认
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[1x?% Inventory: counting, cut-off, confirmation of inventory held by third parties 3?
F~H 存货:数量,减值,第三方持有存货的确认 XvVi)`8!u JJy.)-R Payables: supplier statement reconciliation, confirmation 63/a 0Yn 应付帐款:供应商的申明一致,确认 Y-lTPR<Eq !wTrWD! Bank and cash: bank confirmation ]Hg6Mz>Mj 银行存款和现金:银行的确认 8^sh@j2L P|t2%:_ Auditing sampling B_
bZa 审计抽样
LZ RP}| V&7NN= 5.Review
gFl@A} 复核 F ESl#.} /[E2+g Subsequent events +QP(ATdM 随后发生的事件 R]3j6\ hR~&}sxN 7[I +1 <Y
g6=e nf1O8FwRb Going concern TG%w 持续关注 8*Ty`G&v %<fs \J^k Management representations Po*!eD 与管理层的交涉沟通 t1wzSG 6q^\pJY%&7 Audit finalization and the final review: unadjusted differences 5+yy:#J] 审核定稿和最后审查:未经调整的差异 A?ho<@^ NS-0-o|4# =\G`g# 6. Reporting 2#/23(Wc 报告 9sI&d 学会计论坛bbs.xuekuaiji.com 3)I]bui Appendix F}=_"
IkZ 附录 YQb503W"d~ Audit procedure }QBL{\E! 审计程序 'x5p ?m