1. Assurance engagements and external audit
保证约定和外部审计 3xz{[ 5<p :N([s(}!$2 Materiality, true and fair presentation, reasonable assurance ZICcZG_y 物质性,真实公平的描述,合理的保证 ,zY!EHpx +A,t9 3:k Appointment, removal and resignation of auditors $I-i=:}g 审计人员的的任命、免职和辞职 $di
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]>n Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion NP*M#3$[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Skd,=r d^.fB+)A3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4?{e?5) 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 \aG:l.IM0 Qv
@Z# Engagement letter +k4SN 约定书(委托书) mMEa*9P &u/T,jy` 2. Planning and risk assessment [1*3 kt*h 规划和风险评估 *@,>R6)jI hup<U+p General principles X%b.]
A 一般原则 V+kU^mI `?ijKZ}y5 Plan and perform audits with an attitude of professional skepticism SlZ>N$E 持专业的怀疑态度计划和执行审计工作 *0`oFTJ cSSrMYX2 Audit risks = inherent risk ×control risk ×detection risk 6M`N| % 审计风险=内在风险×控制风险×检查风险 " '/$ZpY yS[Z%]bvU Risk-based approach g.d%z 基于风险的办法 &<E*W*b[ Ysk,9MR(F Understanding the entity and knowledge of the business e/;chMCq 了解商业的实质和知识 HwH Wi 6DG:i
mGl Assessing the risks of material misstatement and fraud i>C:C>~ 评估材料错报和舞弊的风险 a!>yX
ex .hxcx>% Materiality (level), tolerable error 6%B5hv24v 重要性(级别),可容忍误差 9s-op:5 <<da TQV Analytical procedures l*|^mx^Q 分析程序 "3*Chc Xh/i5}5 t Planning an audit <}3c%Q1 规划审计工作 RrkS!E[C `A)9 Audit documentation: working papers onM ~*E 审计文件:工作底稿 -BNlZgk-^ ,Z;z}{.hq The work of others :Gh*
d) 其他机构的文件 e'oM%G[ ai(<"|( Rely on the work of experts >o=3RB=Fh 依靠专家的工作 ,*2%6t`N? s7CoUd2 Rely on the work of internal audit u:pdY'`"# 依靠内部审计工作 ~a[]4\m; JrTSu`S(' 3. Internal control _=1SR\ 内部控制 A/N$ ={?} [E The evaluation of internal control systems r3l}I6 对内部控制系统的评估 }ZEh^zdz8 ~y}M
GUEC Tests of control SzR0Mu3uK 控制测试 xa`&/W
> 2,O-/A;tW* Substantive procedures (time, nature, extent) FDaHsiI: 实质性程序(时间,性质,程度) %Yg;s'F>#q ei;wT Transaction cycles: revenue, purchases, inventory, etc. 2
*Uwp;0 交易周期:收入,采购,库存等。 )^uLZMNaI ~4[2{M.0>@ U`JzE"ps] 4.Audit evidence ~1pJQ)!zlq 审计证据 PKR0y%Ar a}a_&rf~Z Obtain sufficient, appropriate audit evidence z 12[vN
获取足够、适当的审计证据 WIXzxI<) YH^_d3A; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations sJX/YGHt 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 j?1\E9&4-Q ]nN']?{7PW The audit of specific items =1lKcA[z 审计的具体项目 tnbaU%;|J j3VM!/ Receivables: confirmation __c:$7B/4U 应收帐款:确认 mSAuS)YD Q{!lLka Inventory: counting, cut-off, confirmation of inventory held by third parties MC/$:PV 存货:数量,减值,第三方持有存货的确认 {o7ibw=E) *}3e'0` Payables: supplier statement reconciliation, confirmation !h7`W*:: 应付帐款:供应商的申明一致,确认 VG+Yhm<SL ?V#%^ 57p Bank and cash: bank confirmation m^h"VH,
银行存款和现金:银行的确认 "OFYVK\]i q|om^:n. Auditing sampling -:m;ePK 审计抽样 +Bv{A3E9 Eszwg 5.Review
'/SMqmi 复核 h$~ NPX ppVjFCv0< Subsequent events LLg ']9 随后发生的事件 JGf6*D"O 4r-jpVN~ u.0Z)j}N 7'j?GzaQ+ J$&!Y[0 Going concern iBxCk^ 持续关注 S
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Management representations 1[J&^@t[h6 与管理层的交涉沟通 B8Jev\_ zUXqTcj Audit finalization and the final review: unadjusted differences %B3E9<9>U 审核定稿和最后审查:未经调整的差异 88d0`6K-9 ;7 i
0ko9 zrU0YHmt 6. Reporting :^3MN 报告 ;f[Ki$7 学会计论坛bbs.xuekuaiji.com }@4m@_gR? Appendix \Yz>=rY 附录 I5Foh|) Audit procedure Lh"Je-x<< 审计程序 %S$`cp