1. Assurance engagements and external audit
保证约定和外部审计 48]1"h%*qB Mn(:qQo^&` Materiality, true and fair presentation, reasonable assurance Lwgk}!KR 物质性,真实公平的描述,合理的保证 BH0@WG7F 7O{c>@\
Appointment, removal and resignation of auditors n
!mtMPH$ 审计人员的的任命、免职和辞职 d$<HMs:o@ >JVZ@
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H Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }E$^!q{ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ? 6B
n&qa l]whL1N3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^9eJ)12pK 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 R;6(2bTN6 x72bufd Engagement letter yG?,8!/] 约定书(委托书) r8XY"< XGZ1a/x;s 2. Planning and risk assessment #5)E4"m 规划和风险评估 pR2QS d?_Bll" General principles nG&=$7x^ 一般原则 0_Tr>hz 79<{cexP Plan and perform audits with an attitude of professional skepticism DPn]de:e 持专业的怀疑态度计划和执行审计工作 ~;W]0d4,\ tWVbD%u^ Audit risks = inherent risk ×control risk ×detection risk F+Og8^! 审计风险=内在风险×控制风险×检查风险 9J_lxy} ny17(Y = Risk-based approach gQf'|%)AJ 基于风险的办法 djV^A BY"<90kBL Understanding the entity and knowledge of the business M(o?I} 了解商业的实质和知识 bLoAtI O-6848iCX Assessing the risks of material misstatement and fraud W0eb9g`s 评估材料错报和舞弊的风险 *+h2,Z('a 3dNOXk,# Materiality (level), tolerable error F*rU=cu 重要性(级别),可容忍误差 } pE<P;\]k xuQ$67F`;z Analytical procedures :.6kXX'~ 分析程序 zghUwW |K dK,j| Planning an audit Iz^~=yV) 规划审计工作 Da5Zz( 1Qui.],c Audit documentation: working papers E$m3Gg)s>N 审计文件:工作底稿 #\1;d8h OOS(YP@b The work of others V*SKWP 其他机构的文件 W!4(EdT*Cq j[Uul# Rely on the work of experts Fy8KZWim 依靠专家的工作 lN*O</L," \D>vdn"Lx Rely on the work of internal audit P4"_qxAW 依靠内部审计工作 x3O$eKy\|5 XHcT7}] 3. Internal control D
Cx3_ 内部控制 Ko9"mHNB #+V-65v The evaluation of internal control systems O]RP ?'vO 对内部控制系统的评估 Ej>5PXp'2 #DpDmMP9R3 Tests of control wQJY,|. 控制测试 54s+4R FL {\
vj": Substantive procedures (time, nature, extent) /10 I
}3D 实质性程序(时间,性质,程度) B ?96d'A _$&C$q$ 1y Transaction cycles: revenue, purchases, inventory, etc. j_3X
1w)k 交易周期:收入,采购,库存等。 y:C=Ni&," E
%A] 8y7 >I9w|zFA 4.Audit evidence x#_\b-
审计证据 x]e&G!| V^v?;f? Obtain sufficient, appropriate audit evidence %K9 9_Cl3 获取足够、适当的审计证据 j %3wD2 l *B$$6'hi` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations SFj:|S=v6j 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 K\bA[5+N ws
^ 7J/8 The audit of specific items vz\^Aa
#fv 审计的具体项目 Ys+2/>! @X$~{Vp__ Receivables: confirmation !foiGZ3g 应收帐款:确认 a#U2y" g>@T5&1q
* Inventory: counting, cut-off, confirmation of inventory held by third parties p!b_tyJ 存货:数量,减值,第三方持有存货的确认 &bIE"ZBjt l r
16*2. Payables: supplier statement reconciliation, confirmation .B9i`)0 应付帐款:供应商的申明一致,确认 C(4r>TNm ^ UB*Q Bank and cash: bank confirmation 1N3qMm^ 银行存款和现金:银行的确认 ;J]Lzh +!@@55I- Auditing sampling s-S#qGZ 审计抽样 /=+y[y3` <Qx]"ZP% 5.Review
L}*s_'_e^> 复核 pA~eGar_J @(b;H0r~ Subsequent events ,MmX(O0 随后发生的事件 UWf@(8 rV5QKz6' dTATJ)NH L/39<&W 0@B
hRf5 Going concern rAuv`.qEV 持续关注 (**k4c, (^U
8wit/ Management representations ,;
81FK 与管理层的交涉沟通 %UO ;!&K t,v=~LE Audit finalization and the final review: unadjusted differences aRc2#:~; 审核定稿和最后审查:未经调整的差异 t>Ot)d f@)GiLC'" ]:K[{3iM 6. Reporting Qf$3!O}G 报告 x2 _?B[z 学会计论坛bbs.xuekuaiji.com :m{;<LRV Appendix uhf%
zG 附录 fG`<L;wi Audit procedure r;~2NxMF/ 审计程序 u3VSS4RG%