1. Assurance engagements and external audit
保证约定和外部审计 s#GLJl\E_P d_
P` qA Materiality, true and fair presentation, reasonable assurance {.]7!ISl5 物质性,真实公平的描述,合理的保证 !n%j)`0M E*lxVua Appointment, removal and resignation of auditors +cRn%ioVi 审计人员的的任命、免职和辞职 Tj- s4x Alq(QDs Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion A=>u
1h69 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 uw8f ~:LT !`r$"}g Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
(tO\)aS= 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 phz&zlD `H+lPM66 Engagement letter &nK<:^n 约定书(委托书) "gwSJ~:ds Yr|4Fl~U 2. Planning and risk assessment D43z9z-:L 规划和风险评估 E(|>Ddv B& S8gs-gL#Og General principles 6w7 7YTJ 一般原则 "Rl}VeDY Q59W#e) Plan and perform audits with an attitude of professional skepticism T8NxJmYqB 持专业的怀疑态度计划和执行审计工作 >R=|Wo`Ri jj>]9z Audit risks = inherent risk ×control risk ×detection risk A %-6`> 审计风险=内在风险×控制风险×检查风险 :gC#hmm^ fc@A0Hf Risk-based approach paMa+jhQQ 基于风险的办法 ,z?':TZ V43H/hl Understanding the entity and knowledge of the business hv+zGID7 了解商业的实质和知识 $od7;% I}Q2Vu< Assessing the risks of material misstatement and fraud .wr>]yN 评估材料错报和舞弊的风险 Q@H V- (A OrG).^l Materiality (level), tolerable error .|=\z9_7S8 重要性(级别),可容忍误差 L%5%T;0'~ :Qq#Z Analytical procedures P|> ~_$W 分析程序 A)KZ
a"EX =w^M{W.w Planning an audit mVmGg
, 规划审计工作 cj@koA' H[|~/0?K Audit documentation: working papers ~{gqs
uCCL 审计文件:工作底稿 L=h'Qgk% 4.(4x& The work of others uIrG* K 其他机构的文件 LHmZxi? Aa]" Rely on the work of experts Vz[C=_m 依靠专家的工作 8EEuv-aeo uVU)d1N Rely on the work of internal audit lRdChoL$2 依靠内部审计工作 ~_ a-E 2BobH_H 3. Internal control tI{
_y 内部控制
l+0P Sx\]!B@DSu The evaluation of internal control systems Np)lIGE 对内部控制系统的评估 L4f3X~8,b RGX=) Tests of control BluVmM3Vj 控制测试 Vq2$'lY D3A/l Substantive procedures (time, nature, extent) rN{ c7/| 实质性程序(时间,性质,程度) kNL\m[W8$ d5l UGRg Transaction cycles: revenue, purchases, inventory, etc. 39jG8zr=Z[ 交易周期:收入,采购,库存等。 %0
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/q3 #89!'W 4.Audit evidence abEmRJTmW 审计证据 ]+$?u&0?w ZAf7Tz\U Obtain sufficient, appropriate audit evidence 6`-jPR 获取足够、适当的审计证据 8x{'@WCG% MJrR[h] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ;S*}WqP, 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ,
v&(Y Od sT' 5%4 The audit of specific items 4H<lm*!^ 审计的具体项目 ri.I pRe V470C@ Receivables: confirmation DFTyMB1H 应收帐款:确认 "wHFN>5B @OHm#`~ Inventory: counting, cut-off, confirmation of inventory held by third parties BF <ikilR 存货:数量,减值,第三方持有存货的确认 NgCvVWto 1!gbTeVlY Payables: supplier statement reconciliation, confirmation <"|,"hA 应付帐款:供应商的申明一致,确认 PiYxk+N .6'qoo_N Bank and cash: bank confirmation 6MkP |vr6 银行存款和现金:银行的确认 B93+BwN>95 K96<M);:g Auditing sampling v}Fr@0% 审计抽样 m9Hit8f@Q C2Tyoza 5.Review
xZv#Es%# 复核 puM3g|n@ t<viX's Subsequent events ?S$P9^ii' 随后发生的事件 Wiu"k%Qsh ^v`\x5"Vp b>N8F^}~O 1y4 Ue~CwFOc Going concern #
4PVVu< 持续关注 680o)hh4m> `^y7f Management representations `$C
n~dT 与管理层的交涉沟通 Z/;aT -N {8%a5DiM Audit finalization and the final review: unadjusted differences \} :PLCKT 审核定稿和最后审查:未经调整的差异 "6?0h[uff {jX2} 6f*CvW 6. Reporting 3kMf!VL 报告 3jC_AO%T 学会计论坛bbs.xuekuaiji.com .h4 \Y A Appendix qeZ? 7#Gf 附录 0=E]cQwh Audit procedure 1PV'?tXp( 审计程序 s}% M4