1. Assurance engagements and external audit
保证约定和外部审计 sS|zz,y YW}/C wB Materiality, true and fair presentation, reasonable assurance -12v/an]L7 物质性,真实公平的描述,合理的保证 X%-4x zm}1~A Appointment, removal and resignation of auditors PT4`1Oy}/1 审计人员的的任命、免职和辞职 vK{K#{ ?)X@4Jem Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion z]WT>4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ec0vg.>p |s^ar8)=) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior E7<:>Uh 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 %x *f{(8h u<8Q[_E& Engagement letter TXa XJIp 约定书(委托书) Rk=B; D[r 2. Planning and risk assessment MQ+ek4 规划和风险评估 /{U{smtdFl b#m47yTW9< General principles 8vRiVJ8QS: 一般原则 {k*_'0 yS43>UK_W+ Plan and perform audits with an attitude of professional skepticism 0%t|?@HoN 持专业的怀疑态度计划和执行审计工作 L8G4K) e)7)~g54 Audit risks = inherent risk ×control risk ×detection risk R3PhKdQ" 审计风险=内在风险×控制风险×检查风险 G#V22Wca8 $>UzXhf}\ Risk-based approach (wfg84 基于风险的办法 <H)@vW]_ }B-A*TI<h Understanding the entity and knowledge of the business }rE|\p> 了解商业的实质和知识 YZ>cE# v(^rq Assessing the risks of material misstatement and fraud LZVO9e] 评估材料错报和舞弊的风险 ;x#>J +QlG Rv-o__C
! Materiality (level), tolerable error 3KKe4{oG 重要性(级别),可容忍误差 f3>/6C 7q 2YsI Analytical procedures fh
^_=R(/ 分析程序 zi
,Rk. k +Oq$Pi Planning an audit ,gvX ~k 规划审计工作 AE711l- nf4P2<L! Audit documentation: working papers IO#W#wW$M 审计文件:工作底稿 _D9=-^ yFt7fdl2 The work of others .;2!c'mT9 其他机构的文件 ,&=`T7i /v{[Z
&z Rely on the work of experts
%\cC]<> 依靠专家的工作 vt
N5{C qM0MSwvC= Rely on the work of internal audit
XV>6;!=E 依靠内部审计工作 .y/b$|d,
{yHfE,
3. Internal control X$9QW3.M 内部控制 IdxTo Mr j,xPN=+hT The evaluation of internal control systems {nefS\#{ 对内部控制系统的评估 m_2P{ 6bcrPf} Tests of control kPH^X}O$ 控制测试 d_uy;-3 [,^dM:E/ Substantive procedures (time, nature, extent) hD1
AK+y 实质性程序(时间,性质,程度) i =N\[& $:[BB,$ Transaction cycles: revenue, purchases, inventory, etc. yU"G|Ex 交易周期:收入,采购,库存等。 lrhAO"/1
yk<jlVF$j ^-u HdafP 4.Audit evidence ogqV]36Idh 审计证据 \
bic.0-
prN(V1O Obtain sufficient, appropriate audit evidence C|\^uR0 获取足够、适当的审计证据 1H=wl=K rfRo*u2" Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations rx>Tc#g 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 J'yN' 0 41o!2(e$ The audit of specific items /K) b0QX 审计的具体项目 Hi_Al,j: @$d\5Q(G Receivables: confirmation uV_)JZW,L 应收帐款:确认 9*;isMkq< W \}}gIEM+ Inventory: counting, cut-off, confirmation of inventory held by third parties H?j-=Zka 存货:数量,减值,第三方持有存货的确认 lE)rRG+JLW Czr4
-#2 Payables: supplier statement reconciliation, confirmation xY0QGQca 应付帐款:供应商的申明一致,确认 mN{ajf)@ )O@^H Bank and cash: bank confirmation 0DB<hpC:5 银行存款和现金:银行的确认 R+K&<Rz _MbVF>JOx Auditing sampling sNfb %r 审计抽样 P}9Y8$Y>U d Zz^9:C+ 5.Review
3>9 dJx4I 复核 $Kz\
h#} :F>L;mp Subsequent events IHbo w0' 随后发生的事件 fsJTwSI[" ZqbM%(=z(` 2${,%8"0s EO/cW<uV' /P!X4~sTM Going concern RA/ =w& 持续关注 Z#Zzi5< V> a3V' Management representations <]Pix) 与管理层的交涉沟通 N(-%"#M$ ONN{4&7@< Audit finalization and the final review: unadjusted differences 3TiXYH 审核定稿和最后审查:未经调整的差异 EkStb# k;fnC+Y$s \e:FmG 6. Reporting ]u4>;sa 报告 av;
(b3Lq 学会计论坛bbs.xuekuaiji.com :*P___S= Appendix 2gL[\/s 附录 1s}``1> Audit procedure p=-B~: 审计程序 [wy3Ld