1. Assurance engagements and external audit
保证约定和外部审计 8q0I:SJy ?KCivf Materiality, true and fair presentation, reasonable assurance )u0O_R 物质性,真实公平的描述,合理的保证 69Nw/$ O16r!6=-n Appointment, removal and resignation of auditors $ADPV,*gG 审计人员的的任命、免职和辞职 (VyA6a8 b4CF`BG Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )Ob]T{GY 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 bw9
nB{C< A;,Dg=FL/ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _
%{0?|= 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 r?pZ72q
8.yCA Engagement letter p;0 PxL= 约定书(委托书) P[FV2R~ /Pk:4,
2. Planning and risk assessment Ad/($v5+ 规划和风险评估 b,Ke>.m hk_g2g General principles X'x3esw w 一般原则 9OyN i 3rNc1\a; Plan and perform audits with an attitude of professional skepticism hU"F;4p 持专业的怀疑态度计划和执行审计工作 (9]6bd 4z_n4
= Audit risks = inherent risk ×control risk ×detection risk h=6xZuA\ 审计风险=内在风险×控制风险×检查风险 $3k
"WlRG /;l[I=VI Risk-based approach zb :kanb- 基于风险的办法 !^iwQ55e2A FaY_0G;y Understanding the entity and knowledge of the business WL
U } 了解商业的实质和知识 2JZdw u]M\3V. Assessing the risks of material misstatement and fraud 59<hV? 评估材料错报和舞弊的风险 Q
du$Os \GL*0NJ Materiality (level), tolerable error ,?(ciO) 重要性(级别),可容忍误差 >b48>@~bY d
>|;f Analytical procedures %
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gd> 分析程序 }G'XkoI& sn"fK=,#g Planning an audit _ie.| 4k 规划审计工作 M'2r@NR8 o=_c2m
Audit documentation: working papers VEs5;]#<2D 审计文件:工作底稿 aSL6zye
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f The work of others 4h8*mMghs 其他机构的文件 fu4!t31 bd==+ Rely on the work of experts {^m Kvc 依靠专家的工作 }y6q\#G "0Q1qZ Rely on the work of internal audit q3h'
l, 依靠内部审计工作 zN!j%T.e
+,5-qm)Gh> 3. Internal control "9XfQ"P 内部控制 |V|+lx'sc gXy-Mpzp The evaluation of internal control systems <)U4Xz
? 对内部控制系统的评估 U| 5-0 u5 hXB|g[zT Tests of control )`+YCCa6F 控制测试 JOD/Raq.1k obo&1Uv,/ Substantive procedures (time, nature, extent) h|)vv4-d| 实质性程序(时间,性质,程度) nidr\oFUIn Kat&U19YH Transaction cycles: revenue, purchases, inventory, etc. :iPym}CE 交易周期:收入,采购,库存等。 ?*u*de[, rs-,0'z,7 I#G0, &Gv 4.Audit evidence f p[,C1U 审计证据 uQ/h'v WZn.; Obtain sufficient, appropriate audit evidence ?LP9iY${ 获取足够、适当的审计证据 }}r>
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;\{`Ci\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations P_Hv%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 6.c^u5; V diJ>d[ The audit of specific items =L]Q2V} 审计的具体项目 GJA`l8`SQ ,wAz^cK| Receivables: confirmation z#6?8y2- 应收帐款:确认 PXk?a
J F]+~x/! Inventory: counting, cut-off, confirmation of inventory held by third parties YY5!_k 存货:数量,减值,第三方持有存货的确认 q3P+9/6 ?cy4&]s Payables: supplier statement reconciliation, confirmation `{Tk@A_yd 应付帐款:供应商的申明一致,确认 $8~e}8dt| O7G"sT1Dv Bank and cash: bank confirmation .uz|/Zy 银行存款和现金:银行的确认 "Cz<d w]D nH-V{=** Auditing sampling PnYBy| yl 审计抽样 quxdG>8 cr;`Tl~}s 5.Review
qxOi>v0\H 复核 b #fTAC;< ;2xO`[# Subsequent events s Be7"^ 随后发生的事件 ipE]}0q MXtkP1A` ci9R.U) 2?q(cpsN ]
d}0l6 Going concern ~Nc
Q1. 持续关注 }T_Te?<& F>hZ{ Management representations G&f8n 与管理层的交涉沟通 x.mrCJn) RP4Ku9hk Audit finalization and the final review: unadjusted differences f58?5(Dc| 审核定稿和最后审查:未经调整的差异 5\
fCd| iEyeX0nm ?Bi*1V<R 6. Reporting zCaT tb|@ 报告 qQ]]~
F 学会计论坛bbs.xuekuaiji.com WYcA8X/ Appendix V9NTs8LKc 附录 xg@NQI@7 Audit procedure }iB|sl2J 审计程序 YX*x&5]lq