1. Assurance engagements and external audit
保证约定和外部审计 u]cnbm 9~mi[l~ Materiality, true and fair presentation, reasonable assurance am05>c9 物质性,真实公平的描述,合理的保证 (;h]'I@ 9Au+mIN Appointment, removal and resignation of auditors 73(T+6` 审计人员的的任命、免职和辞职 P-`^I`r 3B"rI Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion LGCL*Qbsg 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 M+^
K, *id|za|:k Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior C5R
DP~au 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 c\4n 7m,y ?\F ,}e Engagement letter y$V{yh[: 约定书(委托书) 1y"37;x %dT%r=%Y 2. Planning and risk assessment )3B5"b, 规划和风险评估 7RD` *s gkk <-j' General principles /9w}[y*E 一般原则 W@$p'IBwm :g9z^ $g Plan and perform audits with an attitude of professional skepticism @7^#_772 持专业的怀疑态度计划和执行审计工作 Z#o\9/{(R X-{:.9 Audit risks = inherent risk ×control risk ×detection risk %#QFu/l 审计风险=内在风险×控制风险×检查风险 Dfhs@ z nLfnikw& Risk-based approach 'HcDl@E 基于风险的办法 MthThsr7 T*T.\b
Understanding the entity and knowledge of the business rw\4KI@ L 了解商业的实质和知识 NxX1_d Z|?XQ-R5
Assessing the risks of material misstatement and fraud -X}R(.}x 评估材料错报和舞弊的风险 Xp?Z;$r$
B-gr2- Materiality (level), tolerable error xBG1up<z 重要性(级别),可容忍误差 Csc2 yI%3 6HqK%( Analytical procedures "DN `@ 分析程序 gwY
d4 M{4_BQ4$ Planning an audit w9PY^U.Y3e 规划审计工作
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aEp88u Audit documentation: working papers BmJ?VJ}Y 审计文件:工作底稿 5#F+-9r j{Fo 6## The work of others 8Z!ea3kAT 其他机构的文件 H5I#/j &L?Dogo Rely on the work of experts &4[iC/} 依靠专家的工作 A{o{o++ *sG<w%% Rely on the work of internal audit ;i#gk%-
2 依靠内部审计工作
E{ ,O} D_)vGvv3;. 3. Internal control 3*TS
4xX 内部控制 W%W.
+f Mww]l[1'EL The evaluation of internal control systems Ja&%J: 对内部控制系统的评估 <XagkD MnI $% Tests of control p{J_d,JH 控制测试 wg1pt1 ` >?'FH +2K Substantive procedures (time, nature, extent) Z%R%D*f@y 实质性程序(时间,性质,程度) Z9D4;1 W<L6, Transaction cycles: revenue, purchases, inventory, etc. 31C]TdJ 交易周期:收入,采购,库存等。 ZkJM?Fzq ("oA{:@d Nw2 bn 4.Audit evidence 8(D}y\
审计证据 |@ HdTGD z Y|g#V- Obtain sufficient, appropriate audit evidence ~-GDheA 获取足够、适当的审计证据 [s2V-'2 {ybuHC Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations v^pP&
<G 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ,lJ6"J\8. Sv@p!-m The audit of specific items 9gg,Dy 审计的具体项目 `[&2K@u ;"
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Receivables: confirmation Q2NnpsA^6 应收帐款:确认 ,no:6
GvOAs-$ Inventory: counting, cut-off, confirmation of inventory held by third parties eNFUjDm 存货:数量,减值,第三方持有存货的确认 srLr~^$j[ C(|5,P#5 Payables: supplier statement reconciliation, confirmation 03o3[g? 应付帐款:供应商的申明一致,确认 N0[I2'^. c1J)yv1y Bank and cash: bank confirmation yp^* TD/J 银行存款和现金:银行的确认 )1}g7: He!!oKK> Auditing sampling ,`zRlkX 审计抽样 QP%Fz#u` WtfOE@h 5.Review
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D 复核 @t8kN6. ;x^,t@ xge Subsequent events mN
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[ 随后发生的事件 N-9gfG ~UC/|t$ {7>CA'> O)uM&B= AsLjU#jn Going concern tC:,!4 P$ 持续关注 WnzPPh3PJ MK" Management representations o}+Uy 与管理层的交涉沟通 ('q vYQ t=rAcyNM Audit finalization and the final review: unadjusted differences \%Rta$O?S 审核定稿和最后审查:未经调整的差异 =awO63j> MW~B[%
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6. Reporting hO.G'q$V 报告 ?_>^<1I1 学会计论坛bbs.xuekuaiji.com ]}7rWs[|1 Appendix <-:@} |br 附录 !5%5]9'n@* Audit procedure ]Y&)98 审计程序 YOV4)P"