1. Assurance engagements and external audit
保证约定和外部审计 4I.1D2 1jA t,?,F4j Materiality, true and fair presentation, reasonable assurance ,|x\MHd?t_ 物质性,真实公平的描述,合理的保证 #J~Xv:LgD QE6El'S Appointment, removal and resignation of auditors lu3.KOD/ 审计人员的的任命、免职和辞职 E(/ sXji! o>K &D$J;O Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <rMv0y+r 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .WO/=#O U 1F-~{r Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior afy/K'~ 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 E.#6;HHzN ^teaJ y% Engagement letter r:#Q9EA 约定书(委托书)
,]U[W \CtQ*[FmN 2. Planning and risk assessment $/.<z(F 规划和风险评估 4zX=3iBt M4H"].Zm General principles YME[%c2x 一般原则 =?+w)(*0c wEK%T P4 Plan and perform audits with an attitude of professional skepticism '2wCP
EC 持专业的怀疑态度计划和执行审计工作 @4@PuWI0- To^#
0 Audit risks = inherent risk ×control risk ×detection risk 6ZTaQPtm 审计风险=内在风险×控制风险×检查风险 _2; ^v`[ 'oCm.~;_ Risk-based approach p~FQcW'a~ 基于风险的办法
Dx0O'uwR p}f-c Understanding the entity and knowledge of the business F1\`l{B,\ 了解商业的实质和知识 O*ImLR)i+s fK);!Hh Assessing the risks of material misstatement and fraud Kc-4W6?$ 评估材料错报和舞弊的风险 Vbo5`+NAis \"J?@ Materiality (level), tolerable error lJlZHO 重要性(级别),可容忍误差 +>u>`| 1ThwvF%Qo Analytical procedures a
0{[P$$ 分析程序 $(XgKq&xWZ Q;Q%SI`yT Planning an audit Wge ho 规划审计工作 ;raz6DRO NA=#>f+U% Audit documentation: working papers FQ0KUb}0 审计文件:工作底稿 sK `<kbj 2Gm-\o&Td" The work of others RP(a,D| 其他机构的文件 `,Xb8^M2 h)^dB,~ Rely on the work of experts q;ZLaX\bFl 依靠专家的工作 "*+\KPCU Y+5"uq<' Rely on the work of internal audit wy YtpW 依靠内部审计工作 T0YDfo pFEZDf}: 3. Internal control YsZ
{1W 内部控制 -.^3;-[ )`mbf|,&t{ The evaluation of internal control systems Yg[ v/[] 对内部控制系统的评估
0~qf-x z;[gEA+I Tests of control :Jjw"}SfK# 控制测试 G5Je{N8W (1rJFl! Substantive procedures (time, nature, extent) r)OO&. P@j 实质性程序(时间,性质,程度) Z^{+,$H@ W=UqX{-j) Transaction cycles: revenue, purchases, inventory, etc. n>br,bQe 交易周期:收入,采购,库存等。 sw [oQ!f qQL.c+%L |xp$OL"a 4.Audit evidence i3D<`\;r 审计证据 xrfPZBLy r }ZLf Obtain sufficient, appropriate audit evidence RzpC1nd 获取足够、适当的审计证据 |MR%{ZC^i 7AI3|Ts]p Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |3S'8OeCI 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务
ZH_FA vc )9Re$ The audit of specific items Ica3 审计的具体项目 `'*F1F D!X>O} Receivables: confirmation :G^"e 应收帐款:确认 o>0O@NE "!xvpsy Inventory: counting, cut-off, confirmation of inventory held by third parties L^3~gM"! 存货:数量,减值,第三方持有存货的确认 f( ]R/'o @55bE\E?@ Payables: supplier statement reconciliation, confirmation Tku/OG' 应付帐款:供应商的申明一致,确认 f9vcf# 2 ZEL/Ndk Bank and cash: bank confirmation |^Y*~d<H 银行存款和现金:银行的确认 Hr
/W6C ?hxK/%) Auditing sampling
lr`?yn1D( 审计抽样 be&6kG 4Y`! bT` 5.Review
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~{ Subsequent events V/`#B$6 随后发生的事件 |)28=Z|Z ;>inT7?3| o,g6JTh '&RZ3@}+ g!p+rq_f Going concern RcY6V_Qx 持续关注 /uC+.B9k lO551Y^ Management representations _
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#/u2< 与管理层的交涉沟通
NdM}xh JCM)N8~i Audit finalization and the final review: unadjusted differences !8wZw68" 审核定稿和最后审查:未经调整的差异 D9}d]9]$ "CIpo/ebL g@$0FY{Q 6. Reporting (xucZ 报告 gcX5Q^
`a= 学会计论坛bbs.xuekuaiji.com }9MW!Ss Appendix 4aj[5fhb- 附录 2v"wWap-+ Audit procedure &z ./4X 审计程序 j%6|:o3G(