1. Assurance engagements and external audit
保证约定和外部审计 <*iFVjSI( mu0L_u(P Materiality, true and fair presentation, reasonable assurance @B{ 物质性,真实公平的描述,合理的保证 R5MN;xG^ &z
3_N Appointment, removal and resignation of auditors XKp(31]) 审计人员的的任命、免职和辞职 @I
Y<i5( ,FYA*}[ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion J8FzQ2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 mn1!A`$ vyc<RjS_x Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ly!3~W 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 uF%N`e^S \zcSfNE Engagement letter \zVp8MMf 约定书(委托书) sfG9R" ZK{1z| 2. Planning and risk assessment `o_i+?E 规划和风险评估 X%!?\3S ^38kxwh General principles ,-d2wzhW 一般原则 LCRWC`%& Mf"(P.GIS Plan and perform audits with an attitude of professional skepticism (
K-7z 持专业的怀疑态度计划和执行审计工作 :'t"kS QncjSaEE Audit risks = inherent risk ×control risk ×detection risk ]Gm&Kn> 审计风险=内在风险×控制风险×检查风险 ViOXmK" Qmd2C&Xw Risk-based approach 31g1zdT! 基于风险的办法 ?~^p:T 6EWCJ%_ Understanding the entity and knowledge of the business pOy(XUV9O 了解商业的实质和知识 2DZ&g\| ?fU{?nI}>p Assessing the risks of material misstatement and fraud ieEtC,U 评估材料错报和舞弊的风险 (s1iYK Pmuk !V}f Materiality (level), tolerable error K=sk1<>)m 重要性(级别),可容忍误差 `ER#S_} '+|uv7|+v Analytical procedures MmfshnT
N 分析程序 5*"WS $
m&*0<N Planning an audit ^*NOG\BK@ 规划审计工作 !vr
A\d ;%n(ARZ# Audit documentation: working papers zS\m8[+] 审计文件:工作底稿 GO#eI]>/r 8r.MODZG/ The work of others cJ,`71xop, 其他机构的文件 up3mum Y^?PHz'Go Rely on the work of experts j,_{f =3; 依靠专家的工作 S@L%X<Vm Df$Yn Rely on the work of internal audit dI,H
:g 依靠内部审计工作 ^^Q>AfTR. %eu_Pr 6X 3. Internal control Z!?T&: 内部控制 K!88 Nox( G|$n,X1O( The evaluation of internal control systems j]9,yi 对内部控制系统的评估 t1l4mdp {2&MyxV Tests of control _ZuI x=! 控制测试 kb*b|pWlO .O4=[wE!U Substantive procedures (time, nature, extent) Ac,bf 8C 实质性程序(时间,性质,程度) OdJ=4 x> n22OPvp Transaction cycles: revenue, purchases, inventory, etc. f2$<4Hhmm 交易周期:收入,采购,库存等。 H:
;S1D ~qW"v^< .V^h< d{ 4.Audit evidence iEBxBsz_ 审计证据 YP}r15P A%#."2vq~ Obtain sufficient, appropriate audit evidence ~!dO2\X+ 获取足够、适当的审计证据 ^W
,x w>#.id[k Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <C7/b#4>\ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 cT^x^% NEMC The audit of specific items BG@[m 审计的具体项目 =hK
u85 fPsUIlI/A Receivables: confirmation Ils^t 应收帐款:确认 C'0=eel[ I*
JSb9r Inventory: counting, cut-off, confirmation of inventory held by third parties hrnY0 存货:数量,减值,第三方持有存货的确认 }KL( -Ui$ .*w3 ryQ Payables: supplier statement reconciliation, confirmation (@u" 应付帐款:供应商的申明一致,确认 >:U{o!N`#_ Q%RI;;YyA Bank and cash: bank confirmation IQ}YF]I; 银行存款和现金:银行的确认 cX-)]D Q-S5(" Auditing sampling yNmzRH u 审计抽样 rexy*Xv`2p RjQdlr6* 5.Review
N%+ C5e< 复核 8U&93$ !xZ`()D# Subsequent events N]@e7P'9F 随后发生的事件 9ioV R sr,8Qd0M c`G~.paY| |h1Y3 0- -0+? Going concern Dmv@ljwO 持续关注 ?f[U8S} XB-l[4? Management representations h/F,D_O>ZO 与管理层的交涉沟通 wpPCkfPyL })@LvYK Audit finalization and the final review: unadjusted differences 5 l(Q#pSX 审核定稿和最后审查:未经调整的差异 o.H(&ex| ZnYoh/ IGtqY8 6. Reporting *l4`2 eqZ 报告 s;-%Dfn 学会计论坛bbs.xuekuaiji.com #EdsB Appendix !;^TW$ G 附录 Tn8GLn Audit procedure v5o@ls 审计程序 ,=kQJ|