1. Assurance engagements and external audit
保证约定和外部审计 joKIrS0y OouPj@r Materiality, true and fair presentation, reasonable assurance b^D$jY 物质性,真实公平的描述,合理的保证 R8rfM?"W x3qW0K8 Appointment, removal and resignation of auditors /!^&;$A' 审计人员的的任命、免职和辞职 ?pgG,=?
;S0Kh"A Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [.RO'>2z 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7\*FEjRM] P =3RLL<l Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior F:y[@Yn 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 lrfv+ Y6,Rj:8 Engagement letter JpsPNa 约定书(委托书) "&+"@< /%_OW@ ? 2. Planning and risk assessment qd"_Wu6aF= 规划和风险评估 ;nC.fBu pV4Whq$ General principles 3^s/bm$g 一般原则 |6=p{y N2.AKH Plan and perform audits with an attitude of professional skepticism kJWN. 持专业的怀疑态度计划和执行审计工作 x.8TRMk^ WTImRXK4 Audit risks = inherent risk ×control risk ×detection risk P/EM : 审计风险=内在风险×控制风险×检查风险 `tjH< GA7}K:LP'k Risk-based approach 6JKqn~0Kk 基于风险的办法 c@v{`d oB74y Understanding the entity and knowledge of the business %Y!Yvw^&P( 了解商业的实质和知识 ?wnzTbJN OKFtl Assessing the risks of material misstatement and fraud z<B8mB 评估材料错报和舞弊的风险 \P1S|ufv 6N)!aT9eo Materiality (level), tolerable error <dW]\h?) 重要性(级别),可容忍误差 rvr-XGK36\ PJ='tJDj Analytical procedures ^bEc6`eE 分析程序 JH:0
L 2tal Planning an audit `,Ph/oM 规划审计工作 >yY'7Ey MwmUgN"g Audit documentation: working papers 0ez(A 审计文件:工作底稿 TDd{.8qf P(t[
eXe The work of others $H+VA@_ 其他机构的文件 u|4$+QiD %/9
EORdeH Rely on the work of experts l x,"EOP 依靠专家的工作 qhT@;W/X 4.IU!.Uo Rely on the work of internal audit 4wrk
2x[ 依靠内部审计工作 hAHq\ ` AY_2>7 3. Internal control |=&cQRY!p 内部控制 0{#8',*}m? !qX_I db\ The evaluation of internal control systems }#X8@ 对内部控制系统的评估 K~22\G` ?s:d[To6 Tests of control PssMTEf 控制测试 !"eIV@7 AE} )o)B Substantive procedures (time, nature, extent) CZ nOui 实质性程序(时间,性质,程度) }g4 M2| +|tC'gCnV Transaction cycles: revenue, purchases, inventory, etc. yz0zFfiX 交易周期:收入,采购,库存等。 A'2w>8 RIIitgV_ n_'s=] ~ 4.Audit evidence kYLM
&&h 审计证据 ,Jd
',>3 /{|fyKo\? Obtain sufficient, appropriate audit evidence R9B&dvG 获取足够、适当的审计证据 % rxO_ y
K"kEA[; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations < P`u} 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 K# Jk _"W +Z85HY{ The audit of specific items s>^dxF!+ 审计的具体项目 9
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Receivables: confirmation .-<k>9S7_ 应收帐款:确认 1bH;!
J lg(bDKm Inventory: counting, cut-off, confirmation of inventory held by third parties Kw#i),M 存货:数量,减值,第三方持有存货的确认 c
9jGq S%Us5`sd Payables: supplier statement reconciliation, confirmation yV"ZRrjO'Z 应付帐款:供应商的申明一致,确认 A,`8#-AX nB!&Zq Bank and cash: bank confirmation 9ksE>[7
银行存款和现金:银行的确认 Mb]rY>B4 D_x+:1( Auditing sampling z(H^..<!5 审计抽样 3mOtW%Hl KG=h& 5.Review
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]-SCw 复核
?]x|Zy P><o,s"v Subsequent events PTEHP 随后发生的事件 0lv%`, LA`*_|}qcR Qm/u h "70WUx(\t 3JVK Going concern *guoWPA|Ij 持续关注 u{*SX k Yboiwy,n Management representations MX@_=Sp- 与管理层的交涉沟通 ]Oif|k`{ tQylT0'[+o Audit finalization and the final review: unadjusted differences 0D&t!$Ibf 审核定稿和最后审查:未经调整的差异 )4&cph'; &0`)
Q Iyyh!MVF 6. Reporting 3:C oZ 报告 ? 8LXP 学会计论坛bbs.xuekuaiji.com ma((2My'H Appendix M`l.t -ut 附录 M6}3wM*4 Audit procedure 'CN|'W)g7 审计程序 }5(Ho$S(