1. Assurance engagements and external audit
保证约定和外部审计 |PaVb4j aSEzh78 Materiality, true and fair presentation, reasonable assurance Cvgk67C=$ 物质性,真实公平的描述,合理的保证 r;"uk+{i DxvD 1u Appointment, removal and resignation of auditors S O#R5Mu2N 审计人员的的任命、免职和辞职 3;F+.{Icc +8zCol?j Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion T!ik"YZ@i 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |%tI!RN): g-NfZj? Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior qN@-H6D1= 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 *S?vw'n +wpQ$)\ Engagement letter WWtksi, 约定书(委托书) ;XDGlv% ';J><z{> 2. Planning and risk assessment pN-c9n4#j 规划和风险评估 p( 6!7t: ?E|be
) General principles wQR0R~|M 一般原则 ^;DbIo\6H {{+woL'C Plan and perform audits with an attitude of professional skepticism >VE!3' /' 持专业的怀疑态度计划和执行审计工作 `U6bI
`l "l7))>lL Audit risks = inherent risk ×control risk ×detection risk e"u89acp 审计风险=内在风险×控制风险×检查风险 yrCY-'%
k4!z;Yq Risk-based approach mcm8|@Y{ 基于风险的办法 cpJ(77e #-^y9B Understanding the entity and knowledge of the business R;3T yn+ 了解商业的实质和知识 .0ExHcr =(\xe|
Q Assessing the risks of material misstatement and fraud /q\{Os rX 评估材料错报和舞弊的风险 ]*\m@lWu 9i`sSi8
Materiality (level), tolerable error 0%OV3` 重要性(级别),可容忍误差 8^U+P% a?gziCmS?C Analytical procedures -A3>+G3[ 分析程序 W9A
[Z )m4O7'2G Planning an audit z&W5@6")` 规划审计工作 ?T\_"G lRr ={
>s Audit documentation: working papers 0!(BbQnWI 审计文件:工作底稿 n>##,o|Vr# f83Tl~ The work of others 15L0B5(3 其他机构的文件 o9 g0fC 50VH>b_ Rely on the work of experts ^cz;UQX~} 依靠专家的工作 ye^l~ yw{;Qm2\7 Rely on the work of internal audit |8<P%:*N 依靠内部审计工作 C?47v4n-' S-D=-{
@ 3. Internal control w=K!U] 内部控制 9p '#a: A\S1{JrR The evaluation of internal control systems dXvp-oi 对内部控制系统的评估 ZA!yw7~ =3=
$F% Tests of control S`
v+rQjW 控制测试 I,0Z* rw wNt-mgir-Q Substantive procedures (time, nature, extent) Qk_`IlSd 实质性程序(时间,性质,程度) @w]z"UCwV@ 0A.PfqYi Transaction cycles: revenue, purchases, inventory, etc. 6*Y>Y&sea 交易周期:收入,采购,库存等。 o7B }~;L Gi*GFv%xB TP-<Lhy 4.Audit evidence #'?gMVSk 审计证据 1;$8=j2 hD I}V1) Obtain sufficient, appropriate audit evidence H;(|&Asq> 获取足够、适当的审计证据 leMcY6 <z+b88D Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations z')zVoW, 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 JLZ=$ d <>9zXbI The audit of specific items @Y8/#6KE 审计的具体项目 K,o@~fj y7x[noGtR Receivables: confirmation #vnJJ#uI|> 应收帐款:确认 057$b!A-a FA#?+kd Inventory: counting, cut-off, confirmation of inventory held by third parties qV`JZ\n 存货:数量,减值,第三方持有存货的确认 MaX:oGF, v!b
8_0~u6 Payables: supplier statement reconciliation, confirmation m?$peRn3{ 应付帐款:供应商的申明一致,确认 `4N{x.N |loo^!I Bank and cash: bank confirmation pHpHvSI 银行存款和现金:银行的确认 }[%d=NY jj&4Sv#> Auditing sampling kk*:S* , 审计抽样 b5v6Y:f&fK ZKT~\l 5.Review
^twJNm{99 复核 z%pD3J?> EE<^q?[3^ Subsequent events [=xJh?*P 随后发生的事件 ju= +!nGUa _\y%u_W Q:#Kt@W D]UqM<0Rz ,& ^vc_} Going concern %}*0l8y 持续关注 #ErIot DIU9Le Management representations sivd@7r\Fa 与管理层的交涉沟通 ;C+g)BW $)fybnY Audit finalization and the final review: unadjusted differences m@_m"1_; 审核定稿和最后审查:未经调整的差异 mm5y'=# Z_F}Y2-w9 +z
2+z 6. Reporting ps*dO 报告 s.)nS$ 学会计论坛bbs.xuekuaiji.com S_B $-H| Appendix ^S'#)H-8C3 附录 O73 /2=1V Audit procedure /0J1_g 审计程序 XazKS4(