1. Assurance engagements and external audit
保证约定和外部审计 DF
UTQ:N j{D tjV8 Materiality, true and fair presentation, reasonable assurance O*.n;_& 物质性,真实公平的描述,合理的保证 0f@9y +d7Arg!m Appointment, removal and resignation of auditors UA(4mbz+ 审计人员的的任命、免职和辞职 `"hWbmQ Xppv Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ":q+"*fy 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 )5n:UD{f[# EM`'=<)V Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >TiEYMW 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
e<(6x[_ jo3(\Bq Engagement letter Gpi_p 约定书(委托书) [!MS1vc; yFS{8yrRUU 2. Planning and risk assessment , &n"# 规划和风险评估 1Wiz0X/ \98N8p;,I General principles *}T|T%L4) 一般原则 g*`xEb=' 5W$Jxuyqj Plan and perform audits with an attitude of professional skepticism .Z#/%y3S 持专业的怀疑态度计划和执行审计工作 e]CoYuPr ez.a
Audit risks = inherent risk ×control risk ×detection risk tbiM>qxB 审计风险=内在风险×控制风险×检查风险 8ZqLGa] t1"#L_<e Risk-based approach z1
MT@G)S$ 基于风险的办法 V"'PA-z3 ,hT.Ok={36 Understanding the entity and knowledge of the business E/*&'Osq 了解商业的实质和知识 zx,9x*g 'TuaP`]< Assessing the risks of material misstatement and fraud U djYRfk 评估材料错报和舞弊的风险 2ZEGE+0 {
PJ>gX$ Materiality (level), tolerable error S D{ )Sq 重要性(级别),可容忍误差 yP>025o't >T c\~l Analytical procedures 6>)nkD32g 分析程序 Dg"szJ-
al-rgh Planning an audit F?05+ 规划审计工作 Kop(+]Q&n
a@<-L Audit documentation: working papers mo] l_' 审计文件:工作底稿 y+w,j] CaO-aL The work of others K1BBCe 其他机构的文件 J|DZi2o OG$v"Yf~ Rely on the work of experts h.F=Fhx/1 依靠专家的工作 DcdEt=\)h &e;Qabwxva Rely on the work of internal audit I[v`)T'_{ 依靠内部审计工作 S*|/txE'~Y 5oSp/M 3. Internal control <F(2D<d{;) 内部控制 YURMXbj jl&N
php The evaluation of internal control systems rQ_@q_B. 对内部控制系统的评估 Cl9 nmyf
h~](9 es Tests of control FVBAB> 控制测试 Qni`k)4
h9CTcWGt Substantive procedures (time, nature, extent) !khEep} 实质性程序(时间,性质,程度) B(94; ,( q~[sKAh Transaction cycles: revenue, purchases, inventory, etc.
~IjID 交易周期:收入,采购,库存等。 `&7tADFB _8
|X820 kaB4[u 4.Audit evidence h]k$K 审计证据 X!^|Tass D\9-/p Obtain sufficient, appropriate audit evidence 'ScvteQ 获取足够、适当的审计证据 3B
'j?+A )
X[2~E
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _/noWwVu 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Z%:>nDZV u;-fG9xs The audit of specific items F]?] |nZZ 审计的具体项目 *wj5( B<y ?_^{9q%9 Receivables: confirmation "O<ETHd0 应收帐款:确认 _W_< bI34 ){"?@1vP Inventory: counting, cut-off, confirmation of inventory held by third parties LlO8]b!P-^ 存货:数量,减值,第三方持有存货的确认 PC<_1!M] Y.]$T8 Payables: supplier statement reconciliation, confirmation 7
g(Z@ 应付帐款:供应商的申明一致,确认 URrx7F98 `(0B09~7 Bank and cash: bank confirmation ,r;xH}tbi 银行存款和现金:银行的确认 'u;O2$ 3dj|jw5 Auditing sampling WEif&<Y 审计抽样 &
rab,I" -|uox
j> 5.Review
ZDbe]9#Xh 复核 LrbD%2U$j5 o!":mJy Subsequent events {DQ%fneN4 随后发生的事件 k-=LD ~r5S{& !L
wHKCj @e
GBF
Ns [A!w Going concern -"dt3$ju 持续关注 ~;#}aQYo pcwYgq#5 Management representations 2icQ (H; 与管理层的交涉沟通 3>@VPMi uI/
wR! Audit finalization and the final review: unadjusted differences "O4A&PJD 审核定稿和最后审查:未经调整的差异 * /n8T]s ebQgk
Y= oIj=ba(n1 6. Reporting % (y{Sca 报告 4v hz`1 学会计论坛bbs.xuekuaiji.com Pa{ Appendix F9u?+y-xb 附录 K
8_v5 Audit procedure fyb;*hgu 审计程序 2]]v|Z2M4