1. Assurance engagements and external audit
保证约定和外部审计 Jha*BaD~N ` .`:~_OE Materiality, true and fair presentation, reasonable assurance m:Rx<E
E 物质性,真实公平的描述,合理的保证 08:K9zr PE7V1U#$o, Appointment, removal and resignation of auditors TJP;!uX 审计人员的的任命、免职和辞职 jEKa9rt 07^.Z[(pCt Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion leHKBu'd 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >]}VD "\ 2^s@n3t Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior C|}yE;*a 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 \nOV2(FAT W{IP}mM Engagement letter kk126?V]_ 约定书(委托书) IF>v
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i] 2. Planning and risk assessment ~(m6dPm$}m 规划和风险评估 L,_U co .~'q
yD2V General principles CWs;1`aP 一般原则 PvUY
Q>Kw R7Tl1!,h Plan and perform audits with an attitude of professional skepticism
UDpI @ 持专业的怀疑态度计划和执行审计工作 IAd^$9 a
w~a/T: Audit risks = inherent risk ×control risk ×detection risk j+<!4 0# 审计风险=内在风险×控制风险×检查风险 k'$7RjCu 3!;o\bgK Risk-based approach |RpZr!3V 基于风险的办法 F`Vp e /XOmv Understanding the entity and knowledge of the business p38s&\-kEN 了解商业的实质和知识 &m(eMX0lU E3Z>R=s Assessing the risks of material misstatement and fraud jbOzbxR? 评估材料错报和舞弊的风险 TuMZHB7h; y^p%/p% Materiality (level), tolerable error [u3^R] 重要性(级别),可容忍误差 YVY(uq)d u@wQ )^ Analytical procedures GmGq69]J* 分析程序 <.7W:s,f= fv3)#>Dgp> Planning an audit 0txSF^x 规划审计工作 %4To@#c AMgvk`<f Audit documentation: working papers *7Sg8\wDn 审计文件:工作底稿 '9wD+'c=A GLl@
6S>v The work of others uuhvd h= 其他机构的文件 9.goO|~B~ a7NX~9g Rely on the work of experts nfvs"B; 依靠专家的工作 ,KibP_<%&P ,TO&KO1;& Rely on the work of internal audit \t&6$"n(B6 依靠内部审计工作 "ZVBn!
ldoN!J 3. Internal control Df/f&;` 内部控制 .uagD[${ J2#=`|t" The evaluation of internal control systems ZsPBs4<p
对内部控制系统的评估 ~pSD| WX =09j1:''<d Tests of control e;}5~dSi 控制测试 .Lu=16 a( {`<F Substantive procedures (time, nature, extent) $t</{]iX 实质性程序(时间,性质,程度) zck |jhJ6 /[#{#:lo2 Transaction cycles: revenue, purchases, inventory, etc. zsRN\U 交易周期:收入,采购,库存等。 uJp}9B60_
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iS\ 4.Audit evidence !xqG-rd
' 审计证据 .}y
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,1u\Zy/ Obtain sufficient, appropriate audit evidence t_VHw'~" 获取足够、适当的审计证据 |-aj$u%~ S(-=I!.G{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yZ)ScB^ 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 RBgkC+2 w)8@Tu:Q The audit of specific items @%cJjZ5y 审计的具体项目 +[}]a3) .y2<2eW Receivables: confirmation x}>tX 应收帐款:确认 8"*$e
I5 x?<5=, Inventory: counting, cut-off, confirmation of inventory held by third parties S@"=,Xj M 存货:数量,减值,第三方持有存货的确认 /tv;W
hA\8&pI; Payables: supplier statement reconciliation, confirmation rqh,BkQ0t 应付帐款:供应商的申明一致,确认 22r01qH qiF~I0_0 Bank and cash: bank confirmation _0j}(Q>|H# 银行存款和现金:银行的确认 1W!n"3# Sf'5/9<DW+ Auditing sampling XP;&iZ
J 审计抽样 CijS=- =K>Z{%i 5.Review
}Voh5*$E` 复核 Cw|S
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/ Subsequent events l?1!h2z% 随后发生的事件 (MIw$
)#^ EH "g`r xA5$!Oq7 K]Cvk% 9f6TFdUi"y Going concern omA*XXUx=8 持续关注 2M#CJ& pNJM]-D]m~ Management representations 9c7}-Go 与管理层的交涉沟通 7h0'R k enz Q}^ Audit finalization and the final review: unadjusted differences `pMI[pLZe 审核定稿和最后审查:未经调整的差异 $B?7u@>, EDQJ>c 6qJB"_. 6. Reporting Z%{f[|h9} 报告 g&vEc1LNo 学会计论坛bbs.xuekuaiji.com QMxz@HGa| Appendix f,a %@WT 附录 F`Y<(]+
Audit procedure ZtLn*M 审计程序 /_a *C.a6