1. Assurance engagements and external audit
保证约定和外部审计 5rSth.& I z@x^s Materiality, true and fair presentation, reasonable assurance !a&F:Fbm 物质性,真实公平的描述,合理的保证 { J%$.D(/ 8+b3u05 Appointment, removal and resignation of auditors +:8YMM#9V 审计人员的的任命、免职和辞职 +0042Yi g5'bUYsa Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Z
' 96d 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `I<|*vW
u h^X.e[ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior jpS#'h 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 &BR?;LD akoKx)(< Engagement letter "qp_*Y 约定书(委托书) <GR: 5pJ% L(rjjkH 2. Planning and risk assessment tH!z7VZ 规划和风险评估 )y Y;% _!vbX
mb General principles 4s2ex{$+MA 一般原则 j;vaNg|vQ Q)dns)_x Plan and perform audits with an attitude of professional skepticism CK#PxT?" 持专业的怀疑态度计划和执行审计工作 =ZL20<TeH cK/odOi Audit risks = inherent risk ×control risk ×detection risk Z@umbyM 审计风险=内在风险×控制风险×检查风险 ZU6
a /!3:K<6@ Risk-based approach X;g|-< 基于风险的办法 ,g.=vQm:? @~HD<K Understanding the entity and knowledge of the business 0\;a:E.c 了解商业的实质和知识 <H#K `|Ag arr
cHf4O Assessing the risks of material misstatement and fraud ]d(}b>gR~( 评估材料错报和舞弊的风险 L0~O6*b
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7x Materiality (level), tolerable error 9)X<}*(qo 重要性(级别),可容忍误差 Hn.UJ4V
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RH[[E( Analytical procedures ak&v/%N 分析程序 H N)QS5 iDN,}:<V Planning an audit W5{e.eI}| 规划审计工作 =Q/i<u 4'*K\Ul).H Audit documentation: working papers ["9$HL 审计文件:工作底稿 i>}z$'X _FgeE`X The work of others d_hcv|% 其他机构的文件 i{0_}"B Q0q$ZK6C Rely on the work of experts F*H}5yBp_: 依靠专家的工作
QkAwG[4 {5`?0+ Rely on the work of internal audit Uk4">]oct 依靠内部审计工作 ozG:f*{T m+ YgfR 3. Internal control >Fh@:M7z 内部控制 +J9lD`z %cL:*D4oz The evaluation of internal control systems ^DOcw@Z6HC 对内部控制系统的评估 T~E83Jw bHM
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Tests of control cx)
EFy. 控制测试 ){~.jP=-# CTYkjeej Substantive procedures (time, nature, extent) }rZp(FG@* 实质性程序(时间,性质,程度)
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w?}H &9>d Transaction cycles: revenue, purchases, inventory, etc. w8Yff[o 交易周期:收入,采购,库存等。 1<UQJw45 DFMWgBL
>%,tyJ~ 4.Audit evidence E%N]t} }[ 审计证据 ZWH`s C'#:}]@E Obtain sufficient, appropriate audit evidence b;vO
` 获取足够、适当的审计证据 :C5N(x cA kw5}P Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations oZCO$a 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 "-sz7}Mb ;a"Ukh The audit of specific items 5o*x?P!$ 审计的具体项目 VTU-'q =*I9qjla[? Receivables: confirmation tti.- 应收帐款:确认 ]M/w];: wpdT " Inventory: counting, cut-off, confirmation of inventory held by third parties \=JKeL|6[S 存货:数量,减值,第三方持有存货的确认 3 0Z;}<)9 "rtmDNpL Payables: supplier statement reconciliation, confirmation 0ro+FJ
r 应付帐款:供应商的申明一致,确认 jiat5 jsj" W&J Bank and cash: bank confirmation (iFhn*/
E 银行存款和现金:银行的确认 ?a%
u=G {<lV=0] Auditing sampling be_t;p`3 审计抽样 4-MA!& #R$!| 5.Review
:BS`Q/<w 复核 '@FKgy;B)- Y
`wi=( Subsequent events %PpB$ 随后发生的事件 PuWF:'w r 6O}r4* /D12N'VaE SFHa(JOS Xs` /q}R Going concern =B\?( 持续关注 <q|19fH-5 iiu\_ a=0b Management representations PF~&!~S>W 与管理层的交涉沟通 hikun2 AbB%osz}Ed Audit finalization and the final review: unadjusted differences /CP1mn6H 审核定稿和最后审查:未经调整的差异 J<2N~$ @S{,g;8 2neiUNT 6. Reporting OtJS5A 报告 li'#< "R?' 学会计论坛bbs.xuekuaiji.com ^J327 Appendix |cH\w"DcXw 附录 jGt[[s
Audit procedure I$YF55uB 审计程序 Gh j[nsoC~