1. Assurance engagements and external audit
保证约定和外部审计 <BIj
a { 7y.0_Y Materiality, true and fair presentation, reasonable assurance [Rh[Z #6 物质性,真实公平的描述,合理的保证 Cc:4n1|]> ;!4Bw"Gg Appointment, removal and resignation of auditors 7@g8nv(p 审计人员的的任命、免职和辞职 rs01@ Ti/t\'6 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion T ,,
Ao36 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 [@ ]f@Wd DXlP(={* Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior e{edI{g 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 ?3!"js
B Wjt1NfS& Engagement letter T>(nc" ( 约定书(委托书) 2M
c/ah DpIv <m] 2. Planning and risk assessment >;',U<Wd 规划和风险评估 N> RabD `fEB,0j^ General principles \oF79 一般原则 "|CzQ&e :+ef|,:`/ Plan and perform audits with an attitude of professional skepticism 03*` T 持专业的怀疑态度计划和执行审计工作 jsSxjf;O ~U&,hFSPY Audit risks = inherent risk ×control risk ×detection risk UhCE.#
U 审计风险=内在风险×控制风险×检查风险 D%v4B`4ua' .5I!h ! Risk-based approach [B9'/: 基于风险的办法 !RLg[
_' >9c$2d|> Understanding the entity and knowledge of the business -Sa
H_Nuj 了解商业的实质和知识 |w2H5f{fR uhL+bj+W Assessing the risks of material misstatement and fraud !oeu 评估材料错报和舞弊的风险 V,bfD3S3 |p J)w Materiality (level), tolerable error <,d .`0:y 重要性(级别),可容忍误差 mLU4R Q}5 SU OuayE Analytical procedures c[]_gUp8 分析程序 #q1Qa_LXc o{yEF1,c\ Planning an audit }f)$+mi 规划审计工作 _aVrQ@9 FjIS:9^)t5 Audit documentation: working papers Uw^`_\si 审计文件:工作底稿 c6sGjZdR jC1mui|Y^ The work of others /_E8'qlx 其他机构的文件 <}-[9fW T^u ][I3* Rely on the work of experts -x2/y:q ` 依靠专家的工作 t4pc2b W
HO;;j Rely on the work of internal audit {J q[N} 依靠内部审计工作 a&~_ba+ lk{ 3. Internal control ]Mi
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q 内部控制 6V\YYrUz naCP
Ssei The evaluation of internal control systems ^'i(@{{o\ 对内部控制系统的评估 * ]~ug%a egboLqn Tests of control f7 V3 6Q8 控制测试 \]}|m<R N-|E^XIV Substantive procedures (time, nature, extent) ,wE]:|`qJ 实质性程序(时间,性质,程度) a'f"Zdh%w 7PO3{I Transaction cycles: revenue, purchases, inventory, etc. g1VdP[Y# 交易周期:收入,采购,库存等。 %se4aeOrX aO('X3? BL<.u 4.Audit evidence 4k_&Q?1 审计证据 sfi.zuG I&
]d6, Obtain sufficient, appropriate audit evidence aYr?J
Ol 获取足够、适当的审计证据 o9G%KO&;D, 1eQ9(hzF Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations m8eyAvi6 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}>1Rr|U` lxy_O0n The audit of specific items Hrq1 {3~ 审计的具体项目 >k,|N4( <uUQ-]QOIh Receivables: confirmation 84^'^nd 应收帐款:确认 ,80qwN, By {zX,6' Inventory: counting, cut-off, confirmation of inventory held by third parties $Z6g/bD`E 存货:数量,减值,第三方持有存货的确认 }r$&"wYM ~4h<nc Payables: supplier statement reconciliation, confirmation )z-)S 应付帐款:供应商的申明一致,确认 0xrr9X< r2}u\U4> Bank and cash: bank confirmation =gS?atbX 银行存款和现金:银行的确认 :8aa #bA n
4Nb,)M Auditing sampling sm5\> L3V 审计抽样 $X8(OS5d' p3ox%4 5.Review
exw~SvT3 复核 [G2@[CtY1 nf&PDv1 Subsequent events E8g Xa-hv 随后发生的事件 nmZz`P9g qp_lMz
>(mp$#+w &v|Uy}h&%1 L;zwqdI Going concern *,<A[XP 持续关注
WV&T iSu7K&X9q Management representations OV3l)73?t 与管理层的交涉沟通 KBJw7rra >
p#` %S Audit finalization and the final review: unadjusted differences f =@'F= 审核定稿和最后审查:未经调整的差异 zWKnkIit, q/U(j
&8W{ >QO^h<.> 6. Reporting $U%M]_ 报告 }U3+xl6g 学会计论坛bbs.xuekuaiji.com d%_=r." Y Appendix #\s*>Z 附录 D
\|$!i} Audit procedure nMXk1`|/)x 审计程序 k7JE{(Ok