1. Assurance engagements and external audit
保证约定和外部审计 ;F_&h#D]3 \mN?5QCcE Materiality, true and fair presentation, reasonable assurance oQyMs> g 物质性,真实公平的描述,合理的保证 J!rZskd pfim*\' Appointment, removal and resignation of auditors ~R|fdD/% 审计人员的的任命、免职和辞职 \l6mXIn=> @Ng q+uXm Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion xT9+l1_ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !oV' bv[*jr;45 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior n;b9f|&z 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:w2 :Z
]E:f0P Engagement letter $AFiPH9 约定书(委托书) h^9Ne/s~ mR{%f?B 2. Planning and risk assessment B7ys`eiB5C 规划和风险评估 @7PE&3 qfY=!|O General principles =7P; /EV 一般原则 \No22Je6d Hi{!<e2 Plan and perform audits with an attitude of professional skepticism N~arxe(K 持专业的怀疑态度计划和执行审计工作 r52,f%nlm ~?A,GalS Audit risks = inherent risk ×control risk ×detection risk zGFW?|o< 审计风险=内在风险×控制风险×检查风险 Q;$/&Y* tX*L_ Risk-based approach nuv$B > 基于风险的办法 .uagD[${ J2#=`|t" Understanding the entity and knowledge of the business TAYt: 了解商业的实质和知识 &9] [~$ p|%Y\! Assessing the risks of material misstatement and fraud >Q\H1|? 评估材料错报和舞弊的风险 [76m gj!K &<i>)Ss Materiality (level), tolerable error skP_us~ 重要性(级别),可容忍误差 f{z%P I[ u&I~%s Analytical procedures R}+/jh2O| 分析程序 g9"_ BG v
DOeBw
= Planning an audit s_h< 规划审计工作 *&2#;mf3 s9:2aLZ{ Audit documentation: working papers $l[*Y 审计文件:工作底稿 qaGIU`}:$A :~)Q] G1Nj The work of others ;%z0iZmg 其他机构的文件 't_=%^q o_*|`E Rely on the work of experts i+cGw 依靠专家的工作 mg,f> ( LA@}{hU Rely on the work of internal audit >qUO_> 依靠内部审计工作 qK1V!a2 b~1p.J4 3. Internal control a@r K%Iff 内部控制 ta 6WZu E:E&Wv?r The evaluation of internal control systems $xZk{ rK 对内部控制系统的评估 1k%ko? FfgJ
2y Tests of control h5l
Lb+ 控制测试 h'fD3Gr&
]D-48o0 Substantive procedures (time, nature, extent) O.}gG6u5 实质性程序(时间,性质,程度) tx1jBh:e= gX _BJ6 Transaction cycles: revenue, purchases, inventory, etc. I2DmM"-| 交易周期:收入,采购,库存等。 <d5vVn DVcu*UVw v#+w<gRq 4.Audit evidence !^fJAtCN] 审计证据 dS&8R1\>1 qtH&]Suu, Obtain sufficient, appropriate audit evidence yK7>^p}V 获取足够、适当的审计证据 ,"VQ0Z1 9iy|= Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Q%xY/xH] 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 9cmJD5OO XZ&v3ul The audit of specific items G([vy#p 审计的具体项目 MH Yf8HN 2*L/c- Receivables: confirmation uWInx6p 应收帐款:确认 KJ)&(Yx uY~A0I5Z Inventory: counting, cut-off, confirmation of inventory held by third parties GDB>!ukg 存货:数量,减值,第三方持有存货的确认 ~&/Gx_KU ~+C#c,Nw Payables: supplier statement reconciliation, confirmation yrs3`/ 应付帐款:供应商的申明一致,确认 e,*[5xQ Yc V~S#b Bank and cash: bank confirmation LI<5;oE; 银行存款和现金:银行的确认 W7o
/
KRZV9AJ Auditing sampling 5l}h8So4 审计抽样 bN&da
[K kZ9pgdI
5.Review
T!a[@,)_
复核 )\;r
V'; %S#"pKE6R Subsequent events z.^
)r 随后发生的事件 dZgfls 8W>l(w9M %nh'F6bNgv `7_LJ
\>I [alXD_ Going concern Z :+#3.4$3 持续关注 %4Zy1{yKs_ OJ 5 !+#> Management representations B^?XE(. 与管理层的交涉沟通 wcf_5T EvmmQ Audit finalization and the final review: unadjusted differences z0[ZO1Fo( 审核定稿和最后审查:未经调整的差异 |]cDz
OP}p;( :a@z53X@M 6. Reporting _[o^23Hj 报告 .A/H+.H; 学会计论坛bbs.xuekuaiji.com q)b?X
^ Appendix CM1a<bV< 附录 gu[dw3L Audit procedure 'e64%t 审计程序 K>6k@okO