1. Assurance engagements and external audit
保证约定和外部审计 mB2}(DbhE #h ud_ Materiality, true and fair presentation, reasonable assurance r6j[C"@ 物质性,真实公平的描述,合理的保证 >MJ%6A> {9J|\Zz3 Appointment, removal and resignation of auditors
K-YxZAf 审计人员的的任命、免职和辞职 \Vv)(/q { HubG>] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion yXkQ
,y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (,"%fc7<i %2RXrH2&H Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior .0nT*LF 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 C,,T7(: k ?Gf'G{^} Engagement letter 4][VK/v+ 约定书(委托书) A@M2(?w4 M5[#YG'FlQ 2. Planning and risk assessment W}F~vx. 规划和风险评估 j gV^{8qG tzl,r"k3 General principles :Gz$(!j1.' 一般原则 2 U%t ko.%@Y(= Plan and perform audits with an attitude of professional skepticism *3^7'^j< 持专业的怀疑态度计划和执行审计工作 =Q"thsR B
l)D/ Audit risks = inherent risk ×control risk ×detection risk q2k}bb + 审计风险=内在风险×控制风险×检查风险 4Zjd g` "-fyX! Risk-based approach 2S
C'Z>A 基于风险的办法 DvN_}h^nX 5i$P$ R Understanding the entity and knowledge of the business ~+6#4<M.~ 了解商业的实质和知识 daY0;,>
zCq6k7u Assessing the risks of material misstatement and fraud =5:vKL j 评估材料错报和舞弊的风险 2!f'l'} @#"K6 Materiality (level), tolerable error qHrIs-NR 重要性(级别),可容忍误差 .K940& Ui p-C{$5&
O1 Analytical procedures m:EYOe,w 分析程序 <-d-.
8 WbFCj0 Planning an audit v&sp;%I6= 规划审计工作 {3Gj
rE i(u zb< Audit documentation: working papers Vg(p_k45` 审计文件:工作底稿 ?h7[^sxJ fk#Ggp< The work of others 11$v~<M 其他机构的文件 R]kH$0` ^')4RU Rely on the work of experts 4/o9K*M+ 依靠专家的工作 Kd#64NSi$A $
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=lF Rely on the work of internal audit G4F~V't 依靠内部审计工作 |bR
i bB qyIy xJ 3. Internal control Yk4ah$}%-^ 内部控制 RXPl~]k#i
rI:]''PR The evaluation of internal control systems OOsd*nX/ 对内部控制系统的评估 a(U/70j g2lv4Tiq- Tests of control ~O~we 控制测试 -mZ{.\9 lZ+1A0e Substantive procedures (time, nature, extent) V6<Ki 实质性程序(时间,性质,程度) bF@iO316H
wZ8LY; Transaction cycles: revenue, purchases, inventory, etc. 'bef3P9` 交易周期:收入,采购,库存等。 {.,y v>% ,g)9ZP.F Z}O0DfT; 4.Audit evidence 87VXVI 审计证据 <>1*1%m la!rg#)-X Obtain sufficient, appropriate audit evidence ^q~.5c| 获取足够、适当的审计证据
1 pzd %ye4FwkRy Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations c_2kHT
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 1n
ZE9;o 2wh{[Q2f The audit of specific items HLt;1:b 审计的具体项目 XG6UV(' Lop=
._W Receivables: confirmation Kib?JRYt 应收帐款:确认 rNHV "_&HM4%! Inventory: counting, cut-off, confirmation of inventory held by third parties Sytx9`G 5 存货:数量,减值,第三方持有存货的确认 w*N9p8hb] "2/VDB4!FG Payables: supplier statement reconciliation, confirmation X"G3lG 应付帐款:供应商的申明一致,确认 fm% Y*<Y" j#XU\G Bank and cash: bank confirmation mCpoaGV_ 银行存款和现金:银行的确认 2|^bDg;W+u !NOvKC! Auditing sampling Ib4 8` 审计抽样
uRNc9 P(r}<SM 5.Review
`Tf<w+H 复核 0r\hX6 k 4a~9?}V: Subsequent events
M*c`@\ 随后发生的事件 hE/y"SP3 RT2a:3f Uz!cVs?- WS0RvBvb cYTX)]^u Going concern /SD2e@x{U 持续关注 l>9ZAI\^ }FRyG% Management representations yyHr. C 与管理层的交涉沟通 0) lG~_q o' DXd[y Audit finalization and the final review: unadjusted differences tL4xHa6v] 审核定稿和最后审查:未经调整的差异 WYE[H9x1? |5,q54d(K g<{W\VOPm 6. Reporting Lp/]iZ@ 报告 i_&&7. 学会计论坛bbs.xuekuaiji.com uEuK1f` Appendix Hca)5$yL 附录 O@_)]z?jUc Audit procedure (#.)~poZ 审计程序 #PmF@
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