1. Assurance engagements and external audit
保证约定和外部审计 $ (GXlhA uG/
Zpi Materiality, true and fair presentation, reasonable assurance 7,:QFV 物质性,真实公平的描述,合理的保证 >OQ<wO
6 XX+4X*(o Appointment, removal and resignation of auditors ?O28Q DUI 审计人员的的任命、免职和辞职 4kIy4x'* j_k!9"bt Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion x]F:~(P 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1v`*%95 0Rj_l:
d= Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T8v>J4@t 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 .(! $j-B 1"i/*}M Engagement letter WzF/wzR 约定书(委托书) `CRW2^g ,}J(& 2. Planning and risk assessment \h :$q E7 规划和风险评估 |A"zxNeS" ]@_*O$ General principles 7%C6gU!r 一般原则 gVb;sk^ Z[ys>\_To Plan and perform audits with an attitude of professional skepticism ^W;\faG 持专业的怀疑态度计划和执行审计工作 `Os@/S {>9
0d(j Audit risks = inherent risk ×control risk ×detection risk H>2)R7h 审计风险=内在风险×控制风险×检查风险 3d[fP#NY7 caS5>wk`R Risk-based approach |'.\}xt7 基于风险的办法 oH$4K8j 2WqjNqx)6 Understanding the entity and knowledge of the business kid@*.I 了解商业的实质和知识 g%Eb{~v y4+Km*am,W Assessing the risks of material misstatement and fraud ?nE<Aig 评估材料错报和舞弊的风险 ?3[as<GZ8 !?,rcgi Materiality (level), tolerable error ]e!9{\X,* 重要性(级别),可容忍误差 SIVzc Hm Ean
#>h Analytical procedures T-0fVTeN 分析程序 %qNT<>c Tw8$6KUW Planning an audit `StlG=TB8 规划审计工作 Kx7s
d i TF2'-"2Y Audit documentation: working papers 8a)lrIg 审计文件:工作底稿 O,u$L -uX): h! The work of others ogtl
UCUD 其他机构的文件 'Y`or14E jhg0H2C8 Rely on the work of experts s9X?tWuL 依靠专家的工作 _ ZMoPEW
<<4U: Rely on the work of internal audit 8(]*J8/wt 依靠内部审计工作 '| WY 2>/( DgW*Br8< 3. Internal control WWZ`RY 内部控制 opc`n}Fc h8'`g 0 The evaluation of internal control systems H85JMPZ7
对内部控制系统的评估 ;<hLy(@ +8h!@ Tests of control l$
^LY)i 控制测试 >cJf D9-<h b@`h]]~: Substantive procedures (time, nature, extent) OO#_0qK 实质性程序(时间,性质,程度) /fv;`?~d* mQUI9 Transaction cycles: revenue, purchases, inventory, etc. [_PZdIN 交易周期:收入,采购,库存等。 F=EG#<@u *M
C+i$ d;@"Naw 4.Audit evidence
_Fkz^B* 审计证据 Kjzo>fIC{ :J6 xYy$ Obtain sufficient, appropriate audit evidence kn%i#Fz 获取足够、适当的审计证据 z[|2od y!eT>4Oyg Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 4 ))Z Bq? 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 eI%9.Cx#I $Y`oqw?g+^ The audit of specific items XtCG.3(L
Y 审计的具体项目 P8[rp 8n??/VDRl Receivables: confirmation > zA*W<g 应收帐款:确认 [3 D*DyQt FNlS)Bs Inventory: counting, cut-off, confirmation of inventory held by third parties Zo`_vx/{j 存货:数量,减值,第三方持有存货的确认 FJQ=611@ VDT.L,9 Payables: supplier statement reconciliation, confirmation _59f.FsVR 应付帐款:供应商的申明一致,确认 "rA-u)Te '2XIeR Bank and cash: bank confirmation 3Zdwt\OQ 银行存款和现金:银行的确认 \~X:ffb = k~Z;S QyN Auditing sampling qBF6LhR 审计抽样 1Be/(pSc 7D&O5Z=%+ 5.Review
WYJH+"@%j 复核 -kzp>= {'cm;V+ Subsequent events 2
:oAS 随后发生的事件 +R"Y~
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w# swKqsN. Going concern Q2qT[aD, 持续关注 ?xwLe w~4T.l#1 Management representations hh!4DHv 与管理层的交涉沟通 `l2h65\ @)XR Audit finalization and the final review: unadjusted differences u.ej<Lo 审核定稿和最后审查:未经调整的差异 /Bq4! n+ |BBo [nA1WFfM 6. Reporting :Z%-&)F 报告
NK\0X5##. 学会计论坛bbs.xuekuaiji.com W#&BU-|2 Appendix ',Y`\X 附录 fG zx;<0P! Audit procedure ,n{R,]y\ 审计程序 2q4-9vu