1. Assurance engagements and external audit
保证约定和外部审计 nF]lSg&]X qn:3s Materiality, true and fair presentation, reasonable assurance A\YP}sG1 物质性,真实公平的描述,合理的保证 "??$yMW yi
PMJ Appointment, removal and resignation of auditors du Pzt 审计人员的的任命、免职和辞职 ;>bcI). }<m9w\pA Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;
&$djP 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +TL5yuA ~0eJ6i Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior N"Q-xK 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 =XuBan3
B> ,5.ve)/dE Engagement letter p{gJVP#l'Z 约定书(委托书) "{Lp'+wNw [WW3'= e^ 2. Planning and risk assessment 0@k)Cz[0; 规划和风险评估 DHQavHqbZ =c:K(N qL General principles w*n@_n={ 一般原则 Tc$Jvy-G4A \b6H4aQii Plan and perform audits with an attitude of professional skepticism 8tJB/Pw`S 持专业的怀疑态度计划和执行审计工作 %v5 IR `Zh
DoLpH< Audit risks = inherent risk ×control risk ×detection risk i|2CZ 审计风险=内在风险×控制风险×检查风险 (hr*.NS# $DBJ"8n2 Risk-based approach s|FfBG 基于风险的办法 }f45>@uMW >UlAae44 Understanding the entity and knowledge of the business =wEU+R_#o 了解商业的实质和知识 z$C}V/Ey +es|0;Z4yP Assessing the risks of material misstatement and fraud xvU@,bzz 评估材料错报和舞弊的风险 zg>4/10P1q ROb2g|YXG Materiality (level), tolerable error -k(bM: 重要性(级别),可容忍误差 W~b->F kbu.KU+ Analytical procedures VEFUj&t;xW 分析程序 m%
7T ~ ,X^I]] Planning an audit FK
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规划审计工作 =r=?N\7I "0Ca;hSLM2 Audit documentation: working papers 0q}k"(9 审计文件:工作底稿 ?Pbh&! B bP&-c The work of others `0)'&HbLY 其他机构的文件 n3x<L:) )a99@`L\P Rely on the work of experts ol#|
.a2O 依靠专家的工作 /N=;3yWF ~&{LMf Rely on the work of internal audit ~!//|q^J] 依靠内部审计工作 9IfeaoZZ4q <+3-(& 3. Internal control d x
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6/ # H* L JW0UF| The evaluation of internal control systems ,]FcWx
\u 对内部控制系统的评估 V
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Z2@_F7cXt Tests of control S~GL_#a 控制测试 %0
&c0vT zfGS=@e]G Substantive procedures (time, nature, extent) pA?kv]l( 实质性程序(时间,性质,程度) 7^bde<0 3+~m 9:9 Transaction cycles: revenue, purchases, inventory, etc. VelR8tjP 交易周期:收入,采购,库存等。 jq_E{Dq1 7gxC
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@gc 4.Audit evidence ]'q"Kw/10 审计证据 A*x3O%zH ?hfyQhR Obtain sufficient, appropriate audit evidence w%' 8bH! 获取足够、适当的审计证据 |g)/6jG<- N Ftmus Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations "Qci+Qq 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 ?mq<#/qb glL.CkJ The audit of specific items 2
WF7^$^: 审计的具体项目 .G/>X%X H5,rp4H9 Receivables: confirmation zLt7jxx 应收帐款:确认 xQKRUHDc 1^v?
Ly8 Inventory: counting, cut-off, confirmation of inventory held by third parties k\/idd[ 存货:数量,减值,第三方持有存货的确认 G_1`NyI a Byetc88/ Payables: supplier statement reconciliation, confirmation _]aA58,j 应付帐款:供应商的申明一致,确认 F4X0DRC,G F<9S, Bank and cash: bank confirmation #t8{z~t3 银行存款和现金:银行的确认 a@?2T,$ ca6kqh" Auditing sampling D}i_#-^MH 审计抽样 I%?i
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Go*N,' %G43g#pD Subsequent events .$]%gjIBCl 随后发生的事件 8`]1Nt!*B LkK# =v }<=4A\LZ 31-:xUIX Pbo759q1 Going concern Et0[HotO 持续关注 ZvVrbj& QA"mWw-Ds Management representations -ufO,tJRLL 与管理层的交涉沟通 yRdME>_L aePLP Audit finalization and the final review: unadjusted differences S`t@L} 审核定稿和最后审查:未经调整的差异 &:@)roCR |A/)b78'u `{v!|.d< 6. Reporting H4Lvw8G 报告 y}
W-OLE 学会计论坛bbs.xuekuaiji.com QKVFH:"3 Appendix ^6kE tTO* 附录 'jr[
?WQ Audit procedure yd+.hg&J 审计程序 @4FG&
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