1. Assurance engagements and external audit
保证约定和外部审计 c,[qjr#\> `rOe5Zp$ Materiality, true and fair presentation, reasonable assurance `OF;>u*:
物质性,真实公平的描述,合理的保证 ND99g Y
GcY2p< Appointment, removal and resignation of auditors Ff1M~MhG 审计人员的的任命、免职和辞职 cbg3b
i (cqA^.Td Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;jY'z5PH5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 < 8W:ij.` @Ig,_i\UY: Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior |'l* $ 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 ZPG8q
9iN!hy[ Engagement letter 4HYH\ey 约定书(委托书) ~9{-I{= 0I AaPz/e 2. Planning and risk assessment @_tA"E 规划和风险评估 5kL# V c9_4ohB General principles N?u2,h- 一般原则 *b 7
^s,? qz_TcU' Plan and perform audits with an attitude of professional skepticism (}7o
a9Q< 持专业的怀疑态度计划和执行审计工作 `\/Wa h}I ?;r7j V/`j Audit risks = inherent risk ×control risk ×detection risk w|U@jr*H] 审计风险=内在风险×控制风险×检查风险 D3Ea2}8 <3]/ms Risk-based approach U:\
oGa84A 基于风险的办法 8aM%
9OU mrBhvp"" Understanding the entity and knowledge of the business Gm?"7R. 了解商业的实质和知识 ?2bE=|
oCru 5F Assessing the risks of material misstatement and fraud JeSkNs|vB 评估材料错报和舞弊的风险 #$
raUNr <a/ZOuBzZ Materiality (level), tolerable error Y&!McM!Jw 重要性(级别),可容忍误差 E4fvYV_ra oz5lt4 Analytical procedures UVuuIW0k 分析程序 (G b{ckzs AXv3jH,HF Planning an audit 1oVD Oo 规划审计工作 ',-X#u
XzR WY\x Audit documentation: working papers =P+wp{?AN| 审计文件:工作底稿 '1T v1 *{n,4d\.. The work of others MyR\_)P? 其他机构的文件 uX5B>32 KgkB)1s@n Rely on the work of experts S>zKD 依靠专家的工作 7!d<>_oH Y&:\s8C Rely on the work of internal audit U";Rp&
\3; 依靠内部审计工作 mwiPvwHrg *g
_>eNpXD 3. Internal control j1C0LP8 内部控制 ViC
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.^q The evaluation of internal control systems {>qrf: 对内部控制系统的评估 ?Pf
,5=*B )pj \b[ Tests of control ZkG##Jp\> 控制测试 J +Y|# U 63\>MQcLy Substantive procedures (time, nature, extent) W2V@\ 实质性程序(时间,性质,程度) +/^q"/f F 91'^--N Transaction cycles: revenue, purchases, inventory, etc. >L3p qK
交易周期:收入,采购,库存等。 =>TtX@ Q{ e&I.kC"j6 NxRiE
e#m 4.Audit evidence U%6lYna{M# 审计证据 A}+r;Y8[h T%b^|="@ Obtain sufficient, appropriate audit evidence )FiU1E 获取足够、适当的审计证据 lJp v R(#;yn Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations nFOG=>c} 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 mTu9'/$( kxiyF$
9 The audit of specific items G5@@m- 审计的具体项目 1>*<K/\qg NQ{Z Receivables: confirmation B,qZwc| 应收帐款:确认 S`PSFetC ;5S7_p2]j Inventory: counting, cut-off, confirmation of inventory held by third parties 9d|7#)a; 存货:数量,减值,第三方持有存货的确认 iONql7S @ p_y*-,W
( Payables: supplier statement reconciliation, confirmation %Y[/Ucdm 应付帐款:供应商的申明一致,确认 =<tEc+!T3 O[J+dWyp Bank and cash: bank confirmation ;(Va_
银行存款和现金:银行的确认 }|,\?7, Ji:@z%osr Auditing sampling biuo.OG] 审计抽样 Q9
", VZl0)YLK 5.Review
f\_Q+!^ 复核 DO*C] Vc<n6 Subsequent events bpCe&*\6K 随后发生的事件 X'p%$HsMG =I3U.^:
P?-44m# e 2&i )O'<jwp$ Going concern |#,W3Ik(l 持续关注 agot
( uZI:Kt# Management representations rx)Q] 与管理层的交涉沟通 OF}_RGKg3 dXN&<Q, Audit finalization and the final review: unadjusted differences
$VNn`0^gF 审核定稿和最后审查:未经调整的差异 'GT`%c k O\{_)L 5,fzB~$TX( 6. Reporting ;hp; Rd 报告 (S{c*"}2 学会计论坛bbs.xuekuaiji.com FV,SA3 Appendix Wx`IEPsVbk 附录 +#9 (T
Audit procedure e6a8ad 审计程序 !7|9r$