1. Assurance engagements and external audit
保证约定和外部审计 }F v:g! m6'VM
W Materiality, true and fair presentation, reasonable assurance 6.uyY@Yx 物质性,真实公平的描述,合理的保证 P~"e=NL5 >%x N?% Appointment, removal and resignation of auditors G{wIY" ~4 审计人员的的任命、免职和辞职 N*vBu` l+%2kR Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion LYYz =gvZl 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &Nzq/~uqP U/9i'D[|{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior `,-w+3?Al 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 Rv-`6eyAA 2h_XfY'3pX Engagement letter w+,Kpb<x[0 约定书(委托书) y;'yob UG@9X/l} 2. Planning and risk assessment @/(\YzQvp] 规划和风险评估 CxvL!ew +JDQ`Qk General principles mgODJ 一般原则 !c 3c%=W !z
EW) Plan and perform audits with an attitude of professional skepticism
8ClOd<I 持专业的怀疑态度计划和执行审计工作 df85g FR bmeq3c Audit risks = inherent risk ×control risk ×detection risk o#p{0y 审计风险=内在风险×控制风险×检查风险 ;7;=)/- [
9hslk Risk-based approach n5Coxvy1 基于风险的办法 qdss(LZ 6\9
Zc-% Understanding the entity and knowledge of the business D7X8yv1 了解商业的实质和知识 d*}dM" Wqy\yS [ Assessing the risks of material misstatement and fraud 9A7LDHst7 评估材料错报和舞弊的风险 a/@F?\A vZ&{ Materiality (level), tolerable error *VP-fyJp 重要性(级别),可容忍误差 >EacXPt-O ?j'Nx_RoX Analytical procedures \/wbk`2 分析程序 2aDjt{7P 4G o$OQ` Planning an audit 6h?v/\ 规划审计工作 `rWT^E@p5m 4~s{zob Audit documentation: working papers KxA^?,t[ 审计文件:工作底稿 uG\ @e'pr o(gEyK The work of others 3|se]~ 其他机构的文件 SV?^i ` O4 +a[82 Rely on the work of experts 9"g!J|+ 依靠专家的工作 cZb5h 9 \dx$G?R Rely on the work of internal audit Ifx
EM 依靠内部审计工作 -;1nv:7Z3 &E/0jxM1 3. Internal control
0gIJ&h6*f 内部控制 Qm(KvL5 ><HHO
(74X The evaluation of internal control systems Ic<J]+Xq 对内部控制系统的评估 ~zd+M/8 q{c/TRp7 Tests of control !gyEw1Re7 控制测试 tCVaRP8eC+ pXE'5IIN Substantive procedures (time, nature, extent) rL KwuZ 实质性程序(时间,性质,程度) aAi" Dt ~3Qd0 Transaction cycles: revenue, purchases, inventory, etc. B-.QGf8K. 交易周期:收入,采购,库存等。 _rN1(=J ^*$lCUv8p xQ]^wT.Q 4.Audit evidence (K74Qg 审计证据 ]lgI Q;r O
L2 b Obtain sufficient, appropriate audit evidence &tjv.t 获取足够、适当的审计证据 R'z
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YCBcyE}p Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @p\te7(P% 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 Rf4}4ixkj PF+SHT'4}# The audit of specific items N
t-8[J 审计的具体项目
L7rEMq d%(4s~y Receivables: confirmation .Bs~FIe^ 应收帐款:确认
D=!T,p= D8O&`!mf Inventory: counting, cut-off, confirmation of inventory held by third parties U#mrbW 存货:数量,减值,第三方持有存货的确认 g.:b\JE ` -LnNA`- Payables: supplier statement reconciliation, confirmation oScKL#Hu 应付帐款:供应商的申明一致,确认 GEGg
S&SM ?3t]9z Bank and cash: bank confirmation nuucYm%IF- 银行存款和现金:银行的确认 a{y"vVQOF |9;MP&68 Auditing sampling C%ZSsp
u 审计抽样 FG{45/0We YsBOh{Ml 5.Review
BK[ YX) 复核 ';J><z{> pN-c9n4#j Subsequent events |WUm;o4E`U 随后发生的事件 B4/\RC2 xU(yc}vw, <],~V\m &`}8Jz=S \1H~u,a Going concern E
!6 Nf[ 持续关注 K."h}f95 PpWn+''M Management representations ,>vI|p,/G* 与管理层的交涉沟通 vq_v;$9} S>N/K Audit finalization and the final review: unadjusted differences us2RW<Oxv 审核定稿和最后审查:未经调整的差异 5a^b{=#Y l6y*SW5+ ,nnVHBN 6. Reporting hL(zVkYI 报告 ](tv`1A,Wd 学会计论坛bbs.xuekuaiji.com %7n(>em Appendix {T(z@0Xu 附录 w.0:#4 Audit procedure C0#"U f 审计程序 Ip&Q'"HYj