1. Assurance engagements and external audit
保证约定和外部审计 Y.NE^Vn0 or!!s
5[d Materiality, true and fair presentation, reasonable assurance rI>LjHP 物质性,真实公平的描述,合理的保证 ke\[wa_!6b 6}#"qqnx Appointment, removal and resignation of auditors @D]l
gq[ 审计人员的的任命、免职和辞职 o<rsAe n[P\*S
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Im+7<3Z 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 X8Fzs!L` 5{X*a Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior L#2ZMy
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 !D
;c,{Oz <h@]Ri Engagement letter {E~Xd 约定书(委托书) 5z Kqb #1gO?N(<= 2. Planning and risk assessment G\ex^&M 规划和风险评估 , D"]y~~I5 zSXA=
General principles E30Z`$cz: 一般原则 5gshKmt_ qnXTNs
?b Plan and perform audits with an attitude of professional skepticism P#;Th8k{K2 持专业的怀疑态度计划和执行审计工作 1qZG`Vz |'$ l7 Audit risks = inherent risk ×control risk ×detection risk /[{auUxSX 审计风险=内在风险×控制风险×检查风险 ^V.'^=l r]T0+ oQ> Risk-based approach *)D1!R<\,R 基于风险的办法 ?4[NNL oj@g2H5P Understanding the entity and knowledge of the business O|e} 了解商业的实质和知识 RG}}Oh="v qrE0H Assessing the risks of material misstatement and fraud J^:n* C
评估材料错报和舞弊的风险 9.s,:?5e ~},W8\C> Materiality (level), tolerable error "V}qf3qU 重要性(级别),可容忍误差 9!#EwPD$# bo>E"<
Analytical procedures BIj 分析程序 wE6A
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Planning an audit 2*'ciH37 规划审计工作 $3\,h;y F#|Z# Mu Audit documentation: working papers D/:3RZF 审计文件:工作底稿 x<F
$aXOS 5v|EAjB6o The work of others [.-a$J[4+F 其他机构的文件 u"Y]P*[k +|&0fGv;d9 Rely on the work of experts $.8 H>c 依靠专家的工作 fRNP#pi0u IaasHo\ Rely on the work of internal audit
!_x*m@/ 依靠内部审计工作 J\A8qh8 V3uXan_ 3. Internal control r?3Aqi" 内部控制 "~\*If Ep ">v>" The evaluation of internal control systems %{'4.
, 对内部控制系统的评估 >];"N{ A 1`l;xw1W Tests of control "+h/-2rA 控制测试 %l|\of7P2} #>[wD#XJV Substantive procedures (time, nature, extent) ~Z/7pP+ 实质性程序(时间,性质,程度) Pa&4)OD 6fGK(r Transaction cycles: revenue, purchases, inventory, etc. 9)lZyE} 交易周期:收入,采购,库存等。 zP nC=h|g kUbnVF5' /H\^l.|vk 4.Audit evidence 323yAF 审计证据 =\Tud-1Z tK s4}vW Obtain sufficient, appropriate audit evidence fJF8/IQ4 获取足够、适当的审计证据 T(sG.% (?*mh? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations evndw> 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 7N} \1Di5 :N*q;j> The audit of specific items 32iWYN 审计的具体项目 >n$EeJ , IMT '* Receivables: confirmation zal3j^ 应收帐款:确认 o3TBRn, %~B)~|h Inventory: counting, cut-off, confirmation of inventory held by third parties XDrlJvrPL 存货:数量,减值,第三方持有存货的确认 G
+nY}c k<j)?_=` Payables: supplier statement reconciliation, confirmation *FLT
z(T 应付帐款:供应商的申明一致,确认 ZaNyNxbp>z JX2
| Bank and cash: bank confirmation \J3v>&m<7 银行存款和现金:银行的确认 <@x+N%C ^)C$8:@ Auditing sampling 35@Ibe~ 审计抽样 c~0VNuN G8<It5CU 5.Review
)K\k6HC. 复核 &t.>^7ELF 3*2&Fw!B Subsequent events COkLn)+0 随后发生的事件 !cFE^VM_; x
w?9W4< R^u^y{ohr _!CvtUU0Vv M;RnH##W Going concern d,Dg"Z 持续关注 "]\":T
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nnA, Management representations tpx3:| 与管理层的交涉沟通 n'ca*E( {If2[4!z Audit finalization and the final review: unadjusted differences -Bwu$$
0 审核定稿和最后审查:未经调整的差异
B|q3;P 6'sFmC 3sg)]3jm2 6. Reporting KAZkVL 报告 TeN1\rA, 学会计论坛bbs.xuekuaiji.com &<