1. Assurance engagements and external audit
保证约定和外部审计 4U LJtM3 fY)4]= L Materiality, true and fair presentation, reasonable assurance >Rl0%! 物质性,真实公平的描述,合理的保证 CA~em_dC !9e\O5PmO Appointment, removal and resignation of auditors P!)7\.7 审计人员的的任命、免职和辞职 ,Do$`yO+ a `[?,W:q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <ZHY3
意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 z1{E:~f k@cZ"jYA Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )$9C` d[ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 4acP*LkkQ B4\:2hBq Engagement letter I;Z`!u:+ 约定书(委托书) [+:mt</HN -Z/6;2Q 2. Planning and risk assessment ?C#F?N0 规划和风险评估 Ul7pxzj r+V(1<`2X General principles ;*j6d3E 一般原则 UL@5*uiX
^t^<KL; Plan and perform audits with an attitude of professional skepticism "S{6LW
kD 持专业的怀疑态度计划和执行审计工作 @y;tk$e DS[l,x Audit risks = inherent risk ×control risk ×detection risk YfrTvKX 审计风险=内在风险×控制风险×检查风险 *'`3]!A &Gy'AUz- Risk-based approach c^dl+-{Mc 基于风险的办法 [6RV'7`Abj "$,}|T?Y` Understanding the entity and knowledge of the business XCqfAcNQ 了解商业的实质和知识 "ojD f3@{ Z|cTzunp Assessing the risks of material misstatement and fraud oRvm*"8B 评估材料错报和舞弊的风险 ?O.6 r" 00.iMmJ Materiality (level), tolerable error D\_*,Fc 重要性(级别),可容忍误差 T0np<l]A ru6H nLhL Analytical procedures NkjQyMF 分析程序 *C:q _/ 1
Q0Yer Planning an audit 5f^`4pT 规划审计工作 x1hs19s b$`4Nn| Audit documentation: working papers 45O6TqepN 审计文件:工作底稿 /kviO@jm4( wJ]$'c3 The work of others 2AdHj&XE 其他机构的文件 ETH#IM8J ^) b7m Rely on the work of experts M'!!EQo 依靠专家的工作 dn.c#
,Y EK- bvZ Rely on the work of internal audit |\r\i&|g1 依靠内部审计工作 ~V$5 m j ;ZqD60%\ 3. Internal control k}Clq;G 内部控制 in;+d~? Zkb,v!l The evaluation of internal control systems EBn:[2 对内部控制系统的评估 .*wjkirF#~ ~BYEeUo;%v Tests of control >, Swk3 控制测试 r Xk
&WWO13\qd Substantive procedures (time, nature, extent) 6`$z*C2{ 实质性程序(时间,性质,程度) M+&eh*:z: "e};?|y Transaction cycles: revenue, purchases, inventory, etc. j~j
V`>A 交易周期:收入,采购,库存等。 Fb4S/_
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s "@<g'T0 4.Audit evidence 5>k~yaju/ 审计证据 YwTtI ID% K]azUK7 Obtain sufficient, appropriate audit evidence 'A@Oia1;{ 获取足够、适当的审计证据 W;x LuKIG { dxyBDK Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations )UU6\2^ 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 %;XuA*e I3=Sc^zz&V The audit of specific items 9(Xch2tpO! 审计的具体项目 7^}Z
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Z0 Receivables: confirmation y]z# ?? 应收帐款:确认 mp$II?hZ* [8g\pPQ Inventory: counting, cut-off, confirmation of inventory held by third parties
k`zK 存货:数量,减值,第三方持有存货的确认 j:<T<8.o f2K3*}P Payables: supplier statement reconciliation, confirmation vP;tgW9Qk 应付帐款:供应商的申明一致,确认 leqSS}KU+ )$.9WlQ Bank and cash: bank confirmation 9Yne=R/] 银行存款和现金:银行的确认 7.'j~hJL ]V7hl#VO Auditing sampling dufHd
审计抽样 KD<`-b)7< @?NLME 5.Review
IaqN@IlWb 复核 L.&Vi"M <@ \evgDZf Subsequent events ~9 nrS9) 随后发生的事件 g(/O)G. gM]/Y6*$b fC:\Gh5 B
~bU7.Cd ,(b~L<zN& Going concern 78A4n C 持续关注 6m<9^NT ^HKaNk< Management representations J\},o|WI 与管理层的交涉沟通 6q7Y`%j }{PtQc6RL! Audit finalization and the final review: unadjusted differences u"3cSuqy 审核定稿和最后审查:未经调整的差异 eh=bClk C
/VXyl@o z@LP9+?dE 6. Reporting 438>)= 报告 5WX2rJ8z 学会计论坛bbs.xuekuaiji.com G!Q)?N Appendix ~
0t'+. 附录 ITOGD Audit procedure N^>g=Ub 审计程序 T3 /LUm