1. Assurance engagements and external audit
保证约定和外部审计 H< 3b+Sg j;c^pLUP Materiality, true and fair presentation, reasonable assurance Q? |M BTo 物质性,真实公平的描述,合理的保证 bSKV|z/x I;PO$T Appointment, removal and resignation of auditors M>l+[U 审计人员的的任命、免职和辞职 *`/@[S2,cu )HiTYV)]' Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion FKTP0e7=9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 m(Xr5hw:6 ~.=HN}E Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior mr\L q~*c 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 T_
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yU"U Engagement letter L
r]Hvd 约定书(委托书) C)dYAq3,8 <Gt{(is 2. Planning and risk assessment (B4A$t 规划和风险评估 mLdyt-1 `RLrT34 General principles <OFqUp*l 一般原则 X "r$,~ z:?
<aT Plan and perform audits with an attitude of professional skepticism :l[Q 持专业的怀疑态度计划和执行审计工作 Ny<G2!W L{ ^@O0S Audit risks = inherent risk ×control risk ×detection risk Q>Q}/{8! 审计风险=内在风险×控制风险×检查风险 "+C\f) --hnv/AjI Risk-based approach |I<-x)joIK 基于风险的办法 HBYpjxh \Xp"I5 Understanding the entity and knowledge of the business > %*X2'^ 了解商业的实质和知识 ooxzM ` %HS!^j3C% Assessing the risks of material misstatement and fraud Oc=PJf%D# 评估材料错报和舞弊的风险 (M
?Q9\X Z9EQ|WfS#- Materiality (level), tolerable error h2*&>Mc 重要性(级别),可容忍误差 gx.]4v #.xTAvD Analytical procedures $+N^ s^ 分析程序 +u)$o Z*B(
L@H Planning an audit oVgNG!/c0 规划审计工作 ^@> Qiy i`spM<iR. Audit documentation: working papers -JQg{A 审计文件:工作底稿 n[-!Jp[ &1Iy9&y The work of others 1#uw^{n 其他机构的文件 bME3" e{O
S?tLIi/ Rely on the work of experts tfQq3 # 依靠专家的工作 Ji=iq=S7 9jO+ew Rely on the work of internal audit J8'zvH&I 依靠内部审计工作 +.uk#K0o e@By@r&nql 3. Internal control F4{<;4N0 内部控制 p$<qT^]& 5Yr$dNe The evaluation of internal control systems u'."E7o# 对内部控制系统的评估 C_)>VP
D h!]A(T\J Tests of control 7mBL#T2 控制测试 )UUe5H6Hd0 0&~u0B{ Substantive procedures (time, nature, extent) '& :"/4@) 实质性程序(时间,性质,程度) ';F][x 5j 8m0sEV> Transaction cycles: revenue, purchases, inventory, etc. B:.rp.1 交易周期:收入,采购,库存等。 _%B`Y ?I` S#dS5OX >AJ|F) 4.Audit evidence //|Vj | = 审计证据 aoS1Yt'@ sxtGl^,mU: Obtain sufficient, appropriate audit evidence Tkf !Y? 获取足够、适当的审计证据 H'> ] fB{
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 1doqznO 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 nt6"
}vO j C? The audit of specific items RwWQ$Eb_s 审计的具体项目 k"$V O+}m o5
uwa{v Receivables: confirmation 70eN]OY 应收帐款:确认 8b!_b2Za
R2@u[ Inventory: counting, cut-off, confirmation of inventory held by third parties ":ycyN@g 存货:数量,减值,第三方持有存货的确认 5JXLfYTUI ,?+yu6eLb Payables: supplier statement reconciliation, confirmation 3}+
\&[ 应付帐款:供应商的申明一致,确认 XLT<,B}e '-=?lyKv Bank and cash: bank confirmation w0iEx1i 银行存款和现金:银行的确认 "5K:"m 4NIfQYC. Auditing sampling v]~[~\|a 审计抽样 ix;8S=eP~{ U^D7T|P$V 5.Review
=_Rd0, 复核 /Y:Zqk3 7Z_iQ1 Subsequent events [@;Z
xs 随后发生的事件 >B0S5:S$W f&'md H'2 =yhtVh "5Mo%cUp }- Sr@bE Going concern _[W=1bGJ 持续关注 Er)b( Kk &n|gPp77$ Management representations *6L^A`_1] 与管理层的交涉沟通 >\ W" 3. ^_uzr}LE` Audit finalization and the final review: unadjusted differences gK /K Z8 审核定稿和最后审查:未经调整的差异 `F#KXk gQ
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1<v 6. Reporting aO1cd_d6x_ 报告 tR3hbL$W 学会计论坛bbs.xuekuaiji.com /Q-!><riD Appendix <9"i_
d% 附录 ^^m%[$nw&r Audit procedure W3b\LnUa 审计程序 2r,fF<WQ