1. Assurance engagements and external audit
保证约定和外部审计 iGha pD R=e`QMq Materiality, true and fair presentation, reasonable assurance 0I#<-9&d- 物质性,真实公平的描述,合理的保证 _Jp_TvP>
jV<LmVcZY Appointment, removal and resignation of auditors \]9;c6( 审计人员的的任命、免职和辞职 92SB'T> )j9FB Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ze4/XR 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~f@<] 3R{-\ZMd Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior JQtH},Tr 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 yjSN;3t71 {'b8;x8h Engagement letter [=9R5.)c 约定书(委托书) $<aBawLZO hV,3xrm?P 2. Planning and risk assessment !3b%Q</M H 规划和风险评估 H!Od.$ZIX 5G!X
4%a General principles V`H#|8\i 一般原则 t{7l.>kf "~[Rwh? Plan and perform audits with an attitude of professional skepticism ;T_9;RU<'b 持专业的怀疑态度计划和执行审计工作 !e7vc[N TtvS|09p; Audit risks = inherent risk ×control risk ×detection risk
.U1dcL6 审计风险=内在风险×控制风险×检查风险 3jI.!xD`
Ym6ec|9; Risk-based approach zJsoenU 基于风险的办法 pP
r<8tm[ ko:I.6- K Understanding the entity and knowledge of the business */\.-L{h 了解商业的实质和知识 aQG#bh [ -m@s
9k Assessing the risks of material misstatement and fraud ew"Fr1UGYZ 评估材料错报和舞弊的风险 YL.z|{\e {c1qC zM4 Materiality (level), tolerable error $e_ps~{7$ 重要性(级别),可容忍误差 E??%)q x'KsQlI/
Analytical procedures PWmz7*/ 分析程序 j~{2fd<> Cn55%: Planning an audit VsmL#@E 规划审计工作 |H A7 C UQ8x#(`ak Audit documentation: working papers ku{aOV% 审计文件:工作底稿 BmM,vllO Z\L@5.*ydE The work of others s +GF-kJ* 其他机构的文件 '
EDi6 #.><A8J Rely on the work of experts 35>}$1?-6 依靠专家的工作 vqs~a7E-P (LfVa`<1 Rely on the work of internal audit ep?0@5D}] 依靠内部审计工作 H94.E|Q\+ c`+ITNV 3. Internal control nT12[@:Tr 内部控制 +doT^&2u* .$k"+E The evaluation of internal control systems l+6\U6_)B 对内部控制系统的评估 Lm?*p>\Q i#lo?\PO> Tests of control Cm4*sN.&) 控制测试 | rvr Sab) 3wE8y& Substantive procedures (time, nature, extent) `#f=&S?k 实质性程序(时间,性质,程度)
=l(JJ Kzb@JBIF Transaction cycles: revenue, purchases, inventory, etc. d.AjH9 jg 交易周期:收入,采购,库存等。 (2li:1j v2{O67j}
o NM@An2 4.Audit evidence
FNuu ',: 审计证据 mig3.is W,~1KUTc Obtain sufficient, appropriate audit evidence @"!SU'* 获取足够、适当的审计证据 9qDGxW
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^bRd Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `VsGa 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 !`_f\ P1wRt5 The audit of specific items 8:% R|b 审计的具体项目 !
cb#fl 3\+p1f4
Receivables: confirmation hBhkb ~Oky 应收帐款:确认 5B 7*Z YZl%JX Inventory: counting, cut-off, confirmation of inventory held by third parties ^rwSbM$ 存货:数量,减值,第三方持有存货的确认 >#?: x*[ .@Uz/j?> Payables: supplier statement reconciliation, confirmation 2-0cB$W+ 应付帐款:供应商的申明一致,确认 }NCvaO P;%QA+%7 Bank and cash: bank confirmation 6t:c]G'J 银行存款和现金:银行的确认 m;f?}z_\$ H4NEB1TO> Auditing sampling P@YL.'KU) 审计抽样 Jt6J'MOq ~C/KA6H 5.Review
^gzNP#A<'o 复核 %wW5)Y I >UY_:cW4%m Subsequent events &|}IBu :T 随后发生的事件 ]?(F'& 3|Sy'J0'K `uVW<z{l `HG19_Z =jc8=h[F< Going concern 1:zu$|%7 持续关注 i8_x1=A VtiqAh}4 Management representations MuV0;K\ 与管理层的交涉沟通 V2{#<d-T! %D(prA_w Audit finalization and the final review: unadjusted differences 8 QF?W{NK 审核定稿和最后审查:未经调整的差异 ^YJA\d@ e[mhbFf- \Z20fh2 6. Reporting Gr$*t,ZW 报告 Ln2C#Uf 学会计论坛bbs.xuekuaiji.com i i@1!o Appendix d[e:}1 附录 noNF;zT Audit procedure xeM':hD.o 审计程序 6BU0hV