1. Assurance engagements and external audit
保证约定和外部审计 4YgO1}%G fXSuJ<G Materiality, true and fair presentation, reasonable assurance e^k)756 物质性,真实公平的描述,合理的保证 3/ '5#$ c"diNbm[ Appointment, removal and resignation of auditors v,!`A!{D 审计人员的的任命、免职和辞职 "0Z5cQjg Gc_KS'K@$ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >eWORf>7 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #sE:xIR c-* *~tb( Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior B9wQ;[gQB 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
/*(&Dmt> (QS 0 Engagement letter 30YH}b#B 约定书(委托书) ?-'G
bOr! nG%<n 2. Planning and risk assessment oDWNOw 规划和风险评估 Y,?kS
dS QJSi|&Rx&? General principles Sqx'nXgO 一般原则 KMx
'( \A6}= Plan and perform audits with an attitude of professional skepticism 7NkMr8[}F
持专业的怀疑态度计划和执行审计工作 (
6ucA WidLUv Audit risks = inherent risk ×control risk ×detection risk MaLH2?je^n 审计风险=内在风险×控制风险×检查风险 a@-bw4SD G!Yt.M0 Risk-based approach oA8A
@,-L 基于风险的办法 }L
@~!=q* >DAi-`e Understanding the entity and knowledge of the business nG$+9}\UlP 了解商业的实质和知识 c`/kx
l{Et:W%| Assessing the risks of material misstatement and fraud \hdil`{> 评估材料错报和舞弊的风险 3bT?4 H`,t "I Materiality (level), tolerable error ,u9>c*Ss\ 重要性(级别),可容忍误差 ,ZVhL* " OVE?;x>n/1 Analytical procedures $h[Q}uW 分析程序 2J (nJT" [<sN " Planning an audit Gr'|n
R8 规划审计工作 4 ]ko cUO$IR)yL Audit documentation: working papers vGOO"r(xL 审计文件:工作底稿 o wwWm1@ @k\,XV`T~t The work of others eh8lPTK
il 其他机构的文件 >
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$B24Cy. Rely on the work of experts xEv?2n@A 依靠专家的工作 C=bQ2t=Z O)"Z% B Rely on the work of internal audit 2cwJ);Eg2 依靠内部审计工作 Ya-GDB;L CdMV( 3. Internal control ^V7)V)Z;0 内部控制 ND/oKM+? -j@IDd7 The evaluation of internal control systems _UY=y^ c0> 对内部控制系统的评估 `|PhXr
!}sF# Tests of control v5&W)F 控制测试 \Y`psSf+ u>:j$@56 Substantive procedures (time, nature, extent) mex@~VK 实质性程序(时间,性质,程度) `6BQ6)7 .HRd6O; Transaction cycles: revenue, purchases, inventory, etc. Ec^2tx"= 交易周期:收入,采购,库存等。 o6:@j#b i^8w0H<-@v sXtt$HID= 4.Audit evidence Asy2jw\V 审计证据 ?
A04qk *$3p3- Obtain sufficient, appropriate audit evidence ,c
0]r;u! 获取足够、适当的审计证据 b`ksTO`}x JSx[V<7m Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations c[$i )\0 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 nU 0## Qz"//=hC|H The audit of specific items @jq H8 审计的具体项目 vu&ny&=` lTVz'ys Receivables: confirmation F5OQM?J 应收帐款:确认 !)}D_9{ Pn L?zae Inventory: counting, cut-off, confirmation of inventory held by third parties )6eFYt%c 存货:数量,减值,第三方持有存货的确认 uo*lW2&U M:L-j{?y_ Payables: supplier statement reconciliation, confirmation P.(z)!] 应付帐款:供应商的申明一致,确认 %d<UMbS^ R]RLy#j Bank and cash: bank confirmation Fq`@sM$ 银行存款和现金:银行的确认 y<#Hq1 !& >LLZ Auditing sampling /||8j.Tm 审计抽样 ;iJ}[HUo qk>M~, 5.Review
r"p"UW9og 复核 JvaHH!>d/ C4t~k Subsequent events M'oQ<,yW- 随后发生的事件 9;rZ )QD &vIj(e9Y v&7x ~!O 2vddx<& &)|f|\yh" Going concern YG)7+94 持续关注 K6@ %@v 85Kf>z::c Management representations 7|Iq4@IT 与管理层的交涉沟通 V8b^{}nxt KXUJ*l-5 Audit finalization and the final review: unadjusted differences sDu&9+ 审核定稿和最后审查:未经调整的差异 QUF1_Sa zy~*~;6tW :5jor Vu 6. Reporting ]iZ-MG)J 报告 @&9<)1F 学会计论坛bbs.xuekuaiji.com 3M'Y'Szm Appendix IxY!.d_s|~ 附录 A2I
qn5 Audit procedure W9bpKmc 审计程序 jO`L:D/C