1. Assurance engagements and external audit
保证约定和外部审计 0TZB}c#qT LosRjvQ: Materiality, true and fair presentation, reasonable assurance t<o7 S:a" 物质性,真实公平的描述,合理的保证 \&b 9 [S1 b\f#
Appointment, removal and resignation of auditors c0Pj})- 审计人员的的任命、免职和辞职 x"!`JDsS "$pbK: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ea]qX6)UZ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7Mk>`4D'c H]7bqr Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [!4xInS 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 t+_\^Oa) r)#W`A1{A Engagement letter <p}7T]a7 约定书(委托书) rVP{ ^Jdo g9fYt& 2. Planning and risk assessment *ow`}Q 规划和风险评估 1\~I "$} eL~3CAV{ General principles C+g}+ 一般原则 %P D}VF/Y I=:"Fqj'N Plan and perform audits with an attitude of professional skepticism xy
b=7 持专业的怀疑态度计划和执行审计工作 n_Qua|R {Wi*B( Audit risks = inherent risk ×control risk ×detection risk
$v # 审计风险=内在风险×控制风险×检查风险 /
g{8 OGIv".~s4 Risk-based approach qS9<_if2 基于风险的办法 `hdff0 g?Tev^D Understanding the entity and knowledge of the business Z,O*p,Gzn 了解商业的实质和知识 zyhM*eM.7 /(*Ucv2i}T Assessing the risks of material misstatement and fraud @6|<
c 评估材料错报和舞弊的风险 kDDC@A $ @&Z^WN,x Materiality (level), tolerable error .{\eco 重要性(级别),可容忍误差 DxwR&S{ x"g)pGsT Analytical procedures wN58uV ' 分析程序 }I-nT!D'y g e(,>xB Planning an audit 57EX#:a 规划审计工作 Zp^O1&\SK? |9=A"092{ Audit documentation: working papers DH%PkGn 审计文件:工作底稿 r7oFG!.? $y&W: The work of others LWm1j:0 其他机构的文件 NLK
1IH# Jx~H4y=z Rely on the work of experts 4>i\r 依靠专家的工作 mvK^') 7P<f(@0h$E Rely on the work of internal audit m$=}nI(H 依靠内部审计工作 qFwt^w rR :ZTfJs" 3. Internal control |=*)a2 内部控制 ?tL' X ]95VMyN The evaluation of internal control systems pB\:.?.pd 对内部控制系统的评估 51b%uz `MCiybl,&P Tests of control RrvC}9ar 控制测试 `(h^z>% \cCH/ Substantive procedures (time, nature, extent) Yi?bY 实质性程序(时间,性质,程度) E
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QB Transaction cycles: revenue, purchases, inventory, etc. 5{k,/Z[L
交易周期:收入,采购,库存等。 P%lD9<jED EW(bM^dk} lYCvYe 4.Audit evidence \OtreYi 审计证据 `DF49YP"~ Hp04apM: Obtain sufficient, appropriate audit evidence e}1Q+h\ 获取足够、适当的审计证据 #55
:qc>m On}1&!{1] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
Ao8ua|: 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 YB7n}r23 WM?-
BIlT= The audit of specific items OQ hQ!6 审计的具体项目 CTW\Dt5 p$9Aadi] Receivables: confirmation 6T'UWh0S 应收帐款:确认 $
mE*= fMg9h9U Inventory: counting, cut-off, confirmation of inventory held by third parties pQBn8H|
Y 存货:数量,减值,第三方持有存货的确认 Z! O4hA4 _
\X ,a5Un Payables: supplier statement reconciliation, confirmation q+\<%$:u 应付帐款:供应商的申明一致,确认 XJ\R'?j x
C&IR* Bank and cash: bank confirmation 3\@2!:> 银行存款和现金:银行的确认 w
Dh]vH[ ,{HQKHg Auditing sampling 2P^|juc)sU 审计抽样 HvG %## |Q3d7y 5.Review
yy8-t2V 复核 __'4Qt Pgr2S I Subsequent events ]|tg`*l!> 随后发生的事件 $ ubU" O'wmhLa"W 7-K8u NUYKMo1ze NplyvjQN; Going concern MSQ^ovph 持续关注 |T""v_q W :]2Tp Management representations HK/WO jr 与管理层的交涉沟通 %US&`BT! 6/S.sj~ Audit finalization and the final review: unadjusted differences x^[,0?y2 审核定稿和最后审查:未经调整的差异 -i:WA^yKgw j+gx
n_E XYzaSp=bb 6. Reporting y<Q"]H.CkQ 报告 H9(?yI@Zr# 学会计论坛bbs.xuekuaiji.com /ovVS6Ai Appendix 6XW
NJb 附录 -p_5T*R Audit procedure ML905n u 审计程序 ~r.R|f]IQ