1. Assurance engagements and external audit
保证约定和外部审计 !vo '8r?& G`JwAy r' Materiality, true and fair presentation, reasonable assurance L!Zxc~ 物质性,真实公平的描述,合理的保证 uB&I56 ZzaW@6LJF Appointment, removal and resignation of auditors {4jSj0W 审计人员的的任命、免职和辞职 .$s|T 1X_!%Z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion U!UX"r 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 H=SMDj)s+ k49n9EX Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior SVEA 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 % |Gzht\ snzH}$
Ls Engagement letter v&/-&(+ 约定书(委托书) D2*Q1n uXW.
(x7"f 2. Planning and risk assessment +z?f,`.* 规划和风险评估 O09g b[
g<0%-p General principles Q_h+r!b 一般原则 K~~*M?.Z btz3f9 Plan and perform audits with an attitude of professional skepticism iW%0pLn 持专业的怀疑态度计划和执行审计工作 73Zs/ |q b92|? Audit risks = inherent risk ×control risk ×detection risk EjCzou 审计风险=内在风险×控制风险×检查风险 [67f; ?b BCDf9]X Risk-based approach 7Z :l;%]K 基于风险的办法 WD`{kqc 91S
b=9 Understanding the entity and knowledge of the business <y/AEY1 了解商业的实质和知识 f6A['<%o RpXG gw Assessing the risks of material misstatement and fraud *ww(5 t 评估材料错报和舞弊的风险 FJH8O7 -r0\ Materiality (level), tolerable error ill' KPy 重要性(级别),可容忍误差 4U1fPyt JWjp<{Q;1 Analytical procedures BQmafpp` 分析程序 |y=F (6Z @MH]s [{o\ Planning an audit oa|*-nw 规划审计工作 e~[z]GLO% 3$f5][+U Audit documentation: working papers d'nuk#r 审计文件:工作底稿 FQRcZpv; f;dU72]q+ The work of others 5Jd {Ev 其他机构的文件 ]* Ki7h|B \5c -L_ Rely on the work of experts k"-#ox! 依靠专家的工作 }ZGpd
9D i_^NbC Rely on the work of internal audit $d[:4h~ 依靠内部审计工作 nezbmpL4 hds4_ 3. Internal control JU
+'UK630 内部控制 ]KT,s]. w:(7
fu= The evaluation of internal control systems zgTi Az 对内部控制系统的评估 <R%6L& $ !=:ES Tests of control \`# 0,pLr 控制测试 iFchD\E*o ,QAp5I%3= Substantive procedures (time, nature, extent) r}Av
" 实质性程序(时间,性质,程度) =xP{f<` 5ml}TSMu' Transaction cycles: revenue, purchases, inventory, etc. Qn&^.e9I 交易周期:收入,采购,库存等。 J, >PLQAa &h[}5 nL~
b 4.Audit evidence cYS+XBz 审计证据 %*}f<k{6 ?LM'
5 Obtain sufficient, appropriate audit evidence L#bQ`t 获取足够、适当的审计证据 N'.+ezZ;h P$(}}@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations IV*$U7~ 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 ' "
yl>" Uwa1)Lwn The audit of specific items POs~xaZ`H 审计的具体项目 >1zzDd_ DlO;EH Receivables: confirmation c17==S 应收帐款:确认 oPZ4}>uV RjHpC7b*% Inventory: counting, cut-off, confirmation of inventory held by third parties ,Yz+?SmSZ& 存货:数量,减值,第三方持有存货的确认 ``Rb-.Fq, l))IO`s=_ Payables: supplier statement reconciliation, confirmation hKYPH?b% 应付帐款:供应商的申明一致,确认 L<`g}iw &|] ^ u/ Bank and cash: bank confirmation mr.DP~O:9p 银行存款和现金:银行的确认 3Re\ T zf u78 Auditing sampling
S45_-aE 审计抽样 z6(Q
3@iO [hbIv 5.Review
gu&oCT 复核 P2F>iK#U #1R
%7*$i Subsequent events w7u
>|x! 随后发生的事件 gp2)35 INpub5 iq-o$6Pg cIjs
UqKa 4y.[tk5 Going concern ~V)
E:( 持续关注 P#PQ4uK \ 3}Qh`+Yj] Management representations X.<R['U&\ 与管理层的交涉沟通 Y1IlH8+0 ?Q2pD!L{ Audit finalization and the final review: unadjusted differences y
jzNU5F 审核定稿和最后审查:未经调整的差异 [%kucG C7 -}o;Y)
3R {y68-S 6. Reporting ak[)+_k_ 报告 SGm?"esEt 学会计论坛bbs.xuekuaiji.com xk
ovoTzV Appendix Ags`%( 附录 5{Wl(jwb Audit procedure ^EOjq 审计程序 @35shLs