1. Assurance engagements and external audit
保证约定和外部审计 r@;n \ v{7Jzjd Materiality, true and fair presentation, reasonable assurance \
UCOe 物质性,真实公平的描述,合理的保证 6{/HNEI*1 J)R;NYl Appointment, removal and resignation of auditors >gNVL
( 审计人员的的任命、免职和辞职 [43:E*\$ P~Cx#`#(V Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion pUV3n
1{2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 vMOI&_[\z RGrra< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior uH'n.d"WG 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 5v:c@n <1~5l~ Engagement letter :sD/IM",}, 约定书(委托书) 0'ha!4h3Z EMyMed_ 2. Planning and risk assessment no_(J>p^& 规划和风险评估 A|!u`^p Kts#e:k@ General principles Jr/|nhGl5 一般原则 .6I*=qv)NA Dk$[b9b Plan and perform audits with an attitude of professional skepticism rv/O^aL`Y 持专业的怀疑态度计划和执行审计工作 W10=SM} FM\yf]' Audit risks = inherent risk ×control risk ×detection risk X"yjsk 审计风险=内在风险×控制风险×检查风险 P{qi>FJqe saMv.;s
1^ Risk-based approach $f`\TKlN 基于风险的办法 =b+W*vUAw 3R!?r^h Understanding the entity and knowledge of the business rp*f)rJ 了解商业的实质和知识 1_}*
aQ NE Br)~ Assessing the risks of material misstatement and fraud ,dhSc<:LT 评估材料错报和舞弊的风险 tBSHMz SM3Q29XIw Materiality (level), tolerable error YcJZG|[ 重要性(级别),可容忍误差 e))fbv&V .GG6wL<$? Analytical procedures NYS|fa 分析程序 g8<Ja (J YKF5|;} Planning an audit R0>GM`{ 规划审计工作 f|eUpf%) [kfLT::mT Audit documentation: working papers p$r=jF& 审计文件:工作底稿 :G+8%pUX] l;TWs_N The work of others :__z?<?( 其他机构的文件 tYE\tbCO' :by EXe;3 Rely on the work of experts X%iiz 依靠专家的工作 j6zZ! k Uy8r
!9O Rely on the work of internal audit [l;9](\8O 依靠内部审计工作 ruMS5OqM >fCz,.L 3. Internal control <[7
bUB 内部控制 4.?tP7UE v[S>
The evaluation of internal control systems l/|bU9o /u 对内部控制系统的评估 $LxfdSa \F_~?$ Tests of control {(o$? = 控制测试 Qx$CoY FT0HU<." 1 Substantive procedures (time, nature, extent) F(jvdq 实质性程序(时间,性质,程度) h_O6Z2J1 3ya
_47D Transaction cycles: revenue, purchases, inventory, etc. :aYbP,mE 交易周期:收入,采购,库存等。 )?@X{AN& '`.bmiM kB41{Y - 4.Audit evidence H}TzNs 审计证据
3vs;ZBM p-p]dV Obtain sufficient, appropriate audit evidence 0(+3
w\_! 获取足够、适当的审计证据 0taopDi;d 2(5HPRQ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Q]9g
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 La$*)qD, (`z`ni The audit of specific items lIs<&-0 审计的具体项目 Y!M&8;> MiB"CcU Receivables: confirmation T@V<J' 应收帐款:确认 okl*pA) *|Cmm>z"7 Inventory: counting, cut-off, confirmation of inventory held by third parties n*7Ytz3#' 存货:数量,减值,第三方持有存货的确认 )ad-p.Hus V/
a!&_"" Payables: supplier statement reconciliation, confirmation OQ,KQ\ 应付帐款:供应商的申明一致,确认 EX]LH({?+L '"#W!p Bank and cash: bank confirmation Oy>V/ 银行存款和现金:银行的确认 RtE2%d$JT /wF*@ /PTH Auditing sampling >P@JiR<@\n 审计抽样 hj~nLgpN e.8(t
EqZ1 5.Review
"YUh4uZ~P 复核 *U[Nn5#? AD_aI
%7 Subsequent events #!a}ZhIt 随后发生的事件 C(t>ZR xy/B<.M1 qB%?t.k7 K6C@YY( w_O3]; Going concern m[k@\xS4e 持续关注 x
*p>l ! Wmm'j&hI Management representations ?3X(`:KB 与管理层的交涉沟通 dZSv=UY) H)eecH$K Audit finalization and the final review: unadjusted differences #n9:8BKf 审核定稿和最后审查:未经调整的差异 ncF|wz @U~i<kt aGUKpYF 6. Reporting SCXH{8SS 报告 L)0j& 学会计论坛bbs.xuekuaiji.com 9e`.H0 Appendix H%}ro.u 附录 O.ce"5Y^ Audit procedure g$z9 ( i+ 审计程序 -#9Hb.Q
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