1. Assurance engagements and external audit
保证约定和外部审计 ^E*W
B~ /_5I}{ Materiality, true and fair presentation, reasonable assurance v=zqj}T 物质性,真实公平的描述,合理的保证
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"Lk-R5iFd Appointment, removal and resignation of auditors 4HQP, 审计人员的的任命、免职和辞职 ?Y7'OlO RO+B/)~0< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion zZ&L# 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 OvqCuX o^hI\9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior j}7as& 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 pXf!8X&y ZqT?7 |i Engagement letter p\T9q 约定书(委托书) j&6'sg;n) _xT=AF9~o 2. Planning and risk assessment 6nqG;z-IXJ 规划和风险评估 /` 891(f, qR^KvAEQSo General principles Vw.c05 x 一般原则 VU3xP2c: Pz#D9.D0 Plan and perform audits with an attitude of professional skepticism hbRDM' 持专业的怀疑态度计划和执行审计工作 #va|&QBZxM 6REv( E] Audit risks = inherent risk ×control risk ×detection risk ivg:`$a[ 审计风险=内在风险×控制风险×检查风险 m99j]wr~c p?(w! O Risk-based approach )';Rb$<Qn 基于风险的办法 gdkl,z3N3 tZ,vt7 Understanding the entity and knowledge of the business gZ%wmY 了解商业的实质和知识 1T:M?N8J q}gj.@Q" Assessing the risks of material misstatement and fraud qOy3D~ 评估材料错报和舞弊的风险 Ylbh_ d~BU 4np,"^c Materiality (level), tolerable error >^}nk04 重要性(级别),可容忍误差 Ncr38~;w , ,1H#;j Analytical procedures }%(e`[?1 分析程序 ;AyE(|U+ .2?txOKh Planning an audit 4/YEkD 规划审计工作 W:D'k^u y,&.<Yc Audit documentation: working papers qjcy{@ j 审计文件:工作底稿 N2:};a[ui5 Vj?{T(K1[ The work of others E^uau=F 其他机构的文件 rmpx8CY" &"GHD{ix Rely on the work of experts Q`mw2$zv 依靠专家的工作 6&/H
XqP vlYDhjZk# Rely on the work of internal audit -L e:%q2 依靠内部审计工作 *:t]|$;E\ Wy^43g38'p 3. Internal control Ar&]/X,WG 内部控制 XQCu\\>; {Ic~
}>w The evaluation of internal control systems ghvF%-."1 对内部控制系统的评估 }p-<+sFo ]D|sQPi]F Tests of control U-.?+` 控制测试 XE8~R5 'Okitq+O Substantive procedures (time, nature, extent) n{vp& 实质性程序(时间,性质,程度) g-^Cf 9^l[d< Transaction cycles: revenue, purchases, inventory, etc. r~q*E'n 交易周期:收入,采购,库存等。 |rJ1/T.9 J
}izTI zTi%j$o 4.Audit evidence Gy
{C*m7Q 审计证据 zrfE'C8O jxA`RSY Obtain sufficient, appropriate audit evidence s8w7/*<d 获取足够、适当的审计证据 ~F7 +R `>:ozN#)\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations bA]/p%rZ8 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 TTjj.fq6 SI_{%~k*B The audit of specific items hDc,#~! 审计的具体项目 `_{'qqRhe vn;_|NeSf Receivables: confirmation @}@`lv65} 应收帐款:确认 R03V+t= 5=CLR Inventory: counting, cut-off, confirmation of inventory held by third parties cy=,Dr9O 存货:数量,减值,第三方持有存货的确认 v8!
1"FYL ,=KJ7zIK? Payables: supplier statement reconciliation, confirmation 3\eb:-B:@ 应付帐款:供应商的申明一致,确认 G
hH0-g{- 1G/bqIMg63 Bank and cash: bank confirmation _%Q\G,a; 银行存款和现金:银行的确认 Nx4_Oc^hY I^ W
Auditing sampling )mO|1IDTN 审计抽样 <Q)6N!Tp^ kJIKULf 5.Review
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g%k# 复核 P\bW k p0 cad1eOT' Subsequent events {xr!H-9ZAA 随后发生的事件 GIQ/gM?Pv ]dk44,EL \XwXs5"G -)@DH;[tb E@QsuS2& Going concern drTX 持续关注 '/
3..3k ]t_AXKd Management representations qNER 6 与管理层的交涉沟通 h$|K vS WQ4:='
( Audit finalization and the final review: unadjusted differences pc}Q_~e 审核定稿和最后审查:未经调整的差异 YhFB*D; k<ds7k1m S*rgYe!E 6. Reporting m *8[I 报告 |0n h 学会计论坛bbs.xuekuaiji.com \Oh9)X:I Appendix +#O?a`f 附录 tDFN
*#( Audit procedure X4*{
CM 审计程序 oH!sJ&"#_