1. Assurance engagements and external audit
保证约定和外部审计 .h8M OgMI Materiality, true and fair presentation, reasonable assurance $I8[BYblB 物质性,真实公平的描述,合理的保证 gxM[V>[ AzjMv6N Appointment, removal and resignation of auditors uWc: jP 审计人员的的任命、免职和辞职 @PXXt#
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+^6 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Y mDn+VIg 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K`(#K#n %zljH"F Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 'lQYJ0 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 [x_s/"Md; *zQOJsg"e Engagement letter d]7*mzw^j 约定书(委托书) mxL;;- Bl4 dhBZoO 2. Planning and risk assessment fv?45f 规划和风险评估 2Ow<`[7 jsm0kz General principles }tR'Hz2 一般原则 Bz:0L1@,4a n~%}Z[5D Plan and perform audits with an attitude of professional skepticism `o-*Tr 持专业的怀疑态度计划和执行审计工作 2PBepgQyPU H m8y]>$ Audit risks = inherent risk ×control risk ×detection risk BE4\U_]a3 审计风险=内在风险×控制风险×检查风险 dq1TRFu 6Ct0hk
4 Risk-based approach %UG/ak%z 基于风险的办法 yBe(^ n lC{L6&T Understanding the entity and knowledge of the business ~XQ$aRl& 了解商业的实质和知识 b%<jUY =1Sy@M bH3 Assessing the risks of material misstatement and fraud cG(0q[ 评估材料错报和舞弊的风险 Oga1u
;MZbL) Materiality (level), tolerable error BHclUwj 重要性(级别),可容忍误差 dqz1xQ1 BvJ\x) Analytical procedures [x$;Xq
A 分析程序 Hdna{@~ *-7fa0< Planning an audit ]ut?&&* 规划审计工作 B$`d&7I;D hU+#S(t>b Audit documentation: working papers @Yarz1 审计文件:工作底稿 JU2P%3 F
vA|1c The work of others 40+fGRyOL 其他机构的文件 /J.0s0@ ]:!8 s\# Rely on the work of experts 2<m
Q,,j 依靠专家的工作 Ej5^Y ?-6 8E-Ip>{> Rely on the work of internal audit 4K'|DO|dH 依靠内部审计工作 _KxX&THaj vC-[#]< 3. Internal control D:6N9POB 内部控制 oE 5
;|x3 `|JI\&z The evaluation of internal control systems 9Q=>MOB- 对内部控制系统的评估 F]0Jwm{ *Ji9%IA Tests of control vhX-Qk t} 控制测试 fGo_NB (E IR z> Substantive procedures (time, nature, extent) d4V 2[TX 实质性程序(时间,性质,程度) 3U>S]#5} aYR\ <02 Transaction cycles: revenue, purchases, inventory, etc. c%b\CP\)W 交易周期:收入,采购,库存等。 L*IU0Jy> |&(H^<+Xp \Qp}|n1JY 4.Audit evidence 03] r*\ 审计证据 g\qX7nIH? '%:5axg?] Obtain sufficient, appropriate audit evidence a0)vvo=bz 获取足够、适当的审计证据 _3I3AG0e /LSq%~UF Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations XCV0.u| 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 @_(nd57oSs #'#4hJ*YC The audit of specific items P mC8
2" 审计的具体项目 H]U"+52h @H3|u`6V Receivables: confirmation "3v7 gtGG 应收帐款:确认 ^?#@[4?" #qPVQt Inventory: counting, cut-off, confirmation of inventory held by third parties ?DJuQFv 存货:数量,减值,第三方持有存货的确认 dPRtN@3 E8+8{
#f; Payables: supplier statement reconciliation, confirmation {~ ":; 应付帐款:供应商的申明一致,确认 FU^Y{sbDg |%n|[LP' Bank and cash: bank confirmation Qz'O{f 银行存款和现金:银行的确认 ZjE~W>pkQ z/pDOP Ku Auditing sampling NuHL5C?To 审计抽样 0H;"5 FyQOa) 5 5.Review
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`c,D 复核 H+nr5!`kz p0"BO4({{ Subsequent events imC&pPBB/G 随后发生的事件 //VG1@vaVX -DA;KWYS jBT*~DyN
z x/pC%25 <Wp`[S]r Going concern #d3[uF]OmW 持续关注 ,^Ex
}Z no eb f Management representations ^.nwc# 与管理层的交涉沟通 hg(KNvl g]:..W7 Audit finalization and the final review: unadjusted differences C,V|TF.i2 审核定稿和最后审查:未经调整的差异 BASO$?jf4 \ro~-n+ o 0^-z?Kb<} 6. Reporting S^*(ALFPj 报告 FuIWiO( 学会计论坛bbs.xuekuaiji.com I #Arr#% Appendix ,oy4V ^B& 附录 # Lu4OSM+ Audit procedure [I#Q 审计程序 NHst7$Y<