1. Assurance engagements and external audit
保证约定和外部审计
"Z9^} d=nh Materiality, true and fair presentation, reasonable assurance rt;gC[3\ 物质性,真实公平的描述,合理的保证 m^0A?jBrR w|G~Il Appointment, removal and resignation of auditors wO.B~`y 审计人员的的任命、免职和辞职 =
o+7xom h#R&=t1,^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion PJwEA 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,?w!5N;iRO r%[1$mTOR Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^Ezcy? 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 .HOY q *^6k[3VY Engagement letter ;y>'yq} 约定书(委托书) /'`6
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uRN g^n;IE$B 2. Planning and risk assessment lx
Oqs:b 规划和风险评估 (\uAAW" Ns~g+C9 General principles [J:zE&aj 一般原则 wy\o*P9mG) e5qvyUJM Plan and perform audits with an attitude of professional skepticism okh0_4 持专业的怀疑态度计划和执行审计工作 Fj3^
#ly ]TfeBX6ST Audit risks = inherent risk ×control risk ×detection risk ,E]|\_] 审计风险=内在风险×控制风险×检查风险 ZpTi:3> 5Q;dnC Risk-based approach -g$OOJB6 基于风险的办法 Yoe les- *
S{\#s Understanding the entity and knowledge of the business *|CLO|B) 了解商业的实质和知识 e18T(g_i o]
S`+ZcV Assessing the risks of material misstatement and fraud % IPyCEJD 评估材料错报和舞弊的风险 -YAO3 {'&8`d Materiality (level), tolerable error B~BUWWMfp 重要性(级别),可容忍误差 "1CGO@AXS sFD!7; Analytical procedures <JJkki 分析程序 M +\rX1T ew
/KZE Planning an audit Do(PdF6A 规划审计工作 (OQi%/Oy
QZ:v Audit documentation: working papers %!D_q~"H 审计文件:工作底稿 I}1fEw>8 =^ gvZ|] The work of others =cknE= 其他机构的文件 e ^-3etx :Z]/Q/$ Rely on the work of experts @s3aR*ny$ 依靠专家的工作 fg< (bXC d7\k gh Rely on the work of internal audit ]+FX$+H/A0 依靠内部审计工作 X #H:&*[! I"~xDa! 3. Internal control nJW_a&' 内部控制 zmdWVFVv SG1&a:c+. The evaluation of internal control systems rn[$
x(G 对内部控制系统的评估 ;cnnqT6 ]kzv8# Tests of control t
.gq5Y.[ 控制测试 [`cdlx?Eh ,,zd.9n Substantive procedures (time, nature, extent) /
O|Td'Z 实质性程序(时间,性质,程度) |2[S/8g! b"`ru~] Transaction cycles: revenue, purchases, inventory, etc. {c&qB`y<. 交易周期:收入,采购,库存等。 =I
%g;YK QZ6[*_Z6 J~M H_N 4.Audit evidence @Pd)
%'s 审计证据 7AS.)Q#=x 6@*5!, Obtain sufficient, appropriate audit evidence "
&_$V@S 获取足够、适当的审计证据 o",f(v&u% (rau8
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
dcV,_ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 'Wo
?%n Tz+HIUIxF The audit of specific items cfrvy^>, 审计的具体项目 byEvc[/>Ys OHx
,*}N Receivables: confirmation >DPds~k 应收帐款:确认 UIC\CP d OL,/-;z6 Inventory: counting, cut-off, confirmation of inventory held by third parties
muK'h` 存货:数量,减值,第三方持有存货的确认 3ybK6!g`[ JUe K"|fA Payables: supplier statement reconciliation, confirmation H9oXZSm 应付帐款:供应商的申明一致,确认 ,6S_&<{ 6R$F =MB Bank and cash: bank confirmation $.suu^>^w 银行存款和现金:银行的确认 lGD%R'} aYv'H
Auditing sampling )*psDjZ7* 审计抽样 =DeHxPv}f uz
zWZ9Tv 5.Review
RT8_@8 复核 F[o+p|nF Ba"^K d` Subsequent events &KOG[tv 随后发生的事件
tEpIyC GFASF,+ :,xyVb+ CS^ oiV%{s
L@g Q L Going concern $M}k%Z
持续关注 KZp,=[t (`q6G d Management representations o=QRgdPD 与管理层的交涉沟通 \Y>#^b? UY }9 Audit finalization and the final review: unadjusted differences m2-fi*Mgg 审核定稿和最后审查:未经调整的差异 8|S1|t, z$I[kR%I{ Allt]P> 6. Reporting }(f.uN_v 报告 =:CGl 学会计论坛bbs.xuekuaiji.com *783xEF>f Appendix rC1qGzg\a 附录 " kE:T., Audit procedure o1p$9PL\: 审计程序 A9fjMnw