1. Assurance engagements and external audit
保证约定和外部审计 NjdAfgA +'=^/! Materiality, true and fair presentation, reasonable assurance LdU, 32 物质性,真实公平的描述,合理的保证 ti`z:8n7 ~fAdOh Appointment, removal and resignation of auditors k^C;"awh 审计人员的的任命、免职和辞职 3.Ni%FF` 59$mfW
o> Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [bJ"*^M) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,`P,)) =5oFutg` Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior !!o69 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 lk}R#n$ e l'^9K Engagement letter VaZS_qGe: 约定书(委托书) y`mE sj
MGX,JW>L 2. Planning and risk assessment >pv~$ 规划和风险评估 W2%(a0p b-M[la}1" General principles VMad ]bEf 一般原则 ;g^QHr r7C
m Plan and perform audits with an attitude of professional skepticism pk}*0
Y- 持专业的怀疑态度计划和执行审计工作 .m;1V6 ok-sm~ bp Audit risks = inherent risk ×control risk ×detection risk {h&*H[Z z 审计风险=内在风险×控制风险×检查风险 }&y>g0$@ \&2GLBKpe
Risk-based approach =XQ3sk6U 基于风险的办法 }}cVPB7 k:m~'r8z
Understanding the entity and knowledge of the business b\UQ6V 了解商业的实质和知识 ~b3xn T q_OIzZ@ Assessing the risks of material misstatement and fraud WT'P[RU2 评估材料错报和舞弊的风险 x\3 ` W v_{`O'#j^ Materiality (level), tolerable error #ZCgpg$wM 重要性(级别),可容忍误差 6\\B{%3R2 0Ny0#;P
Analytical procedures u 6
la 分析程序 7Q0M3m ,":"Op61 Planning an audit &KbtW_ 规划审计工作 9{70l539 A.
U< Audit documentation: working papers z.e%AcX 审计文件:工作底稿 +'uF3-+WY
PLFM[t/ The work of others z+PSx'#} 其他机构的文件 z ]o
&^Q @o9EX } Rely on the work of experts ujmW {() 依靠专家的工作 kQ.atr`? e baR{ Rely on the work of internal audit _?1< 依靠内部审计工作 ?Sn$AS I
=bN[TD 3. Internal control Ad@))o2 内部控制 &r~~1BnpHm 6}C4 SZ The evaluation of internal control systems ^w8H=UkP!+ 对内部控制系统的评估 :Q+rEjw+ r5lp<md Tests of control Ip.5I!h[Xb 控制测试 >p\IC }=s@y"[" Substantive procedures (time, nature, extent) v :6`(5 实质性程序(时间,性质,程度) v}xz`]MW<, >bz}IcZP Transaction cycles: revenue, purchases, inventory, etc. k L*Q}) 交易周期:收入,采购,库存等。 p'KU!I} X]C-y,r[M .}SW`RPk 4.Audit evidence 0u'2f`p* 审计证据 _m3PAD4 dMeDQ`c`W Obtain sufficient, appropriate audit evidence j,6dGb 获取足够、适当的审计证据 Ulj2Py} U
g]6i+rp Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations k/?+jb 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 6/nhz6= #4%,09+ The audit of specific items vq( @B
审计的具体项目 0RtqqNFD )P:TVe9` Receivables: confirmation ua`2
&;T= 应收帐款:确认 ll[U-v{ 0@*rp7 Inventory: counting, cut-off, confirmation of inventory held by third parties 5y}}?6n+ 存货:数量,减值,第三方持有存货的确认 {-Yp~HQ
F 9y.C])(2 Payables: supplier statement reconciliation, confirmation
G!XizhE 应付帐款:供应商的申明一致,确认 ?Q9/C| $Jb+}mlT Bank and cash: bank confirmation HQ/PHUg2 银行存款和现金:银行的确认 Iimz ofcoNLX5c Auditing sampling +;:i,`Lmg 审计抽样 7S2Bm]fP B`"-~4YAf 5.Review
&IXr*I 复核 z[ z'.{;D Z%(aBz7Et Subsequent events ,6i67!lb 随后发生的事件 `5[VO dfc-#I
p? Ug3PZ7lK a(d'iAU8^ RX?Nv4- Going concern -("79v># 持续关注 e/#4)@]
{< jLfL1 Management representations il5WLi;{ 与管理层的交涉沟通 Rp}6}4=d &Vnet7L
fU Audit finalization and the final review: unadjusted differences {YK6IgEsJe 审核定稿和最后审查:未经调整的差异 2}~1poyi> DrHMlk5 gOgG23 x 6. Reporting ,0lRs 报告 N5%~~JRO 学会计论坛bbs.xuekuaiji.com ""CJlqU Appendix 0)k%nIhj 附录 h-lMrI)U?h Audit procedure 7 &GhJ^Ku 审计程序 3~s0ux[