1. Assurance engagements and external audit
保证约定和外部审计 _keI0ML-# WALK@0E Materiality, true and fair presentation, reasonable assurance Xd 5 vNmQn 物质性,真实公平的描述,合理的保证 Pt=@U: ;{j@ia Appointment, removal and resignation of auditors 5K#<VU*: 审计人员的的任命、免职和辞职 X$A[~v JHJIjYG>P Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion TdKo"H*C 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K^m`3N" ]39])ul Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [wkSY>Gu 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 vp|.x |@ ]^>RBegJBO Engagement letter 7X{@$>+S 约定书(委托书) boeIO\2}P0 -IE=?23Do? 2. Planning and risk assessment |-Q="7b% 规划和风险评估 i|!D Hfo/\\ General principles a/Ik^:>m 一般原则 O*lMIWx bMGU9~CeJ Plan and perform audits with an attitude of professional skepticism 2J &J 持专业的怀疑态度计划和执行审计工作 U6IvN@
g p)c"xaTP#F Audit risks = inherent risk ×control risk ×detection risk M<K}H8? 审计风险=内在风险×控制风险×检查风险 u
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`A-K WR zIK09@ Risk-based approach |'QgL0?
基于风险的办法 (.~,I+Cz' GswV/V+u Understanding the entity and knowledge of the business ^!7|B3` 了解商业的实质和知识 OI)U c . '>Uip+' Assessing the risks of material misstatement and fraud zgPUW z
X= 评估材料错报和舞弊的风险 -Gj."ks _edT+r>+ Materiality (level), tolerable error 7<zI'^l 重要性(级别),可容忍误差 S<o\.&J 2>F`H7W Analytical procedures czcsXB l[ 分析程序 1$v1:6 {1}p+dEK Planning an audit `ZPV.u/ 规划审计工作 rodr@ #@Rtb\9 Audit documentation: working papers *?R<gWCF 审计文件:工作底稿 5;[h&jH *n*po.Xr The work of others D.,~I^W 其他机构的文件 xG8z4Yu yIf>8ed]# Rely on the work of experts ;@/vKA3l. 依靠专家的工作 uuf+M-P /_ RrNzqy Rely on the work of internal audit \w=*:Z 依靠内部审计工作 ~+&Z4CYb s-e<&*D[ 3. Internal control X+'B*K$ 内部控制 yL"pzD`[H G]E-2 _t7 The evaluation of internal control systems nD!5I@D 对内部控制系统的评估 Lb0B m R%0 9._Osbp3P Tests of control lQt* LWd[ 控制测试 deqL m ol|E={si Substantive procedures (time, nature, extent) +7$zL;ph=n 实质性程序(时间,性质,程度) Pi'[d
7o (k<__W c_t Transaction cycles: revenue, purchases, inventory, etc. ,7^,\ ,-m 交易周期:收入,采购,库存等。 GU]_Z!3 u;H5p\zAzz t4FaU7 4.Audit evidence 89l{h8R 审计证据 `cpUl*Y= OO-b*\QW Obtain sufficient, appropriate audit evidence "dFuQB 获取足够、适当的审计证据 !~a1xI~s $|H7fn(r Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations O_|p{65 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 (db4.G+0 DS>qth The audit of specific items 9p%8VDF= 审计的具体项目
1ZRSeh 0|OmQ\SQ Receivables: confirmation %z5P%F'5 应收帐款:确认 ]?n~?dD{] z|WDqB%/I Inventory: counting, cut-off, confirmation of inventory held by third parties b(?A^a 存货:数量,减值,第三方持有存货的确认 5}he)2*uD A"no!AN Payables: supplier statement reconciliation, confirmation &J}w_BFww 应付帐款:供应商的申明一致,确认 6^vHFJ$ \"AzT{l!; Bank and cash: bank confirmation _sI\^yZd 银行存款和现金:银行的确认 .h@HAnmE ="AJ&BqHd Auditing sampling &dvL` 审计抽样 707-iLkt.1 Q0-}!5`E1$ 5.Review
#hP&;HZ2>" 复核 X8| 0RU@f UWW_[dJr Subsequent events 2:Rxyg@' 随后发生的事件
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3t Going concern ["
nDw<U 持续关注 N
cnL -k. rhvTV(Bz Management representations BZ-)XF'4 与管理层的交涉沟通 }5a$Ka- /{+77{#Qn Audit finalization and the final review: unadjusted differences Ialbz\;F2% 审核定稿和最后审查:未经调整的差异 Gw0MDV&[ ,?ci+M) 7(1UXtT 6. Reporting BuIly&qbm< 报告 oCR-KR>{Q 学会计论坛bbs.xuekuaiji.com 6<+ 8[o Appendix i0e aBG]I 附录 84UI)nE:Q Audit procedure eE-c40Bae 审计程序 4>$weu^