1. Assurance engagements and external audit
保证约定和外部审计 $*EK
v'g[n \ci'Cbn\o Materiality, true and fair presentation, reasonable assurance f4F13n_0X 物质性,真实公平的描述,合理的保证 D=*3Xd Y]
Q=kI Appointment, removal and resignation of auditors et[n ;nl>V 审计人员的的任命、免职和辞职 !bEy~. P~Ss\PT Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion VB x,q3. 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 V2-fJ! nlv8HC Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior )+
}\NCFh 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 8BP.VxX -58 Engagement letter ]z5`!e)L 约定书(委托书) C4vmgl& aKi&2>c5> 2. Planning and risk assessment iU3GUsPy 规划和风险评估 ]:Y@pZ :oRR1k General principles Y
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' 一般原则 b[}f]pB@n ;2lKo =" Plan and perform audits with an attitude of professional skepticism s^:8bFn9$ 持专业的怀疑态度计划和执行审计工作 -"m4 A0 AUCk] Audit risks = inherent risk ×control risk ×detection risk [,;h1m ~iX 审计风险=内在风险×控制风险×检查风险 ? [~ "$ M[aF3bbN Risk-based approach }O=QXIF5 基于风险的办法 [QC<u1/"K 5\hJ& Understanding the entity and knowledge of the business _^{!`*S 了解商业的实质和知识 Mf [v 7\
$#|iKi<Y@j Assessing the risks of material misstatement and fraud /]pBcb|< 评估材料错报和舞弊的风险 &OpGcbf1 rof&
O Materiality (level), tolerable error 46U?aHKW@| 重要性(级别),可容忍误差 j,@N0~D5 VKzY6 Analytical procedures ]`[r=cG 分析程序 <zmtVE*>g i7@qfe$fR Planning an audit Mlr]-Gu5Z 规划审计工作
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+n#kpi'T Audit documentation: working papers mc{gcZIm 审计文件:工作底稿
{@XzY> ,:RHhg The work of others JY$B%R4;] 其他机构的文件 G-5wv
cM9z b6m Rely on the work of experts IP)?dnwG 依靠专家的工作 2=?/$A9p 6O|B'?]Pf Rely on the work of internal audit \2$-.np
z 依靠内部审计工作 E:EXp7 0}(ZW~&1 3. Internal control
Jptzc:~B 内部控制 j Wa%vA /]0-|Kg+R The evaluation of internal control systems
kzZdYiC 对内部控制系统的评估 z&a%_
]Q* g[Tl#X7F Tests of control m@Ziif-A 控制测试 (``EBEn >0#WkmRY Substantive procedures (time, nature, extent) irqNnnMGEa 实质性程序(时间,性质,程度) j/I^
\Ms z5~{WAAI Transaction cycles: revenue, purchases, inventory, etc. < 0S+[7S" 交易周期:收入,采购,库存等。
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:m` 4.Audit evidence a[Q\8< 审计证据 Y
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';~@IBf Obtain sufficient, appropriate audit evidence cP >MsUZWl 获取足够、适当的审计证据 mF
L"h ('SA9JG Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations D{b*,F:&@) 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 aSu6SU ~
NO9s The audit of specific items .f+ul
@o 审计的具体项目 ~d+.w%Z` [
^iQE Receivables: confirmation g
>])O 应收帐款:确认 FlWgTn> 6fP"I_c Inventory: counting, cut-off, confirmation of inventory held by third parties {J`]6 ba 存货:数量,减值,第三方持有存货的确认 YMlnC7?_/ P[;<,U;'HO Payables: supplier statement reconciliation, confirmation D{%l 4og 应付帐款:供应商的申明一致,确认 r9),F.6, |AY`OVgcKD Bank and cash: bank confirmation 6EHYIN^D 银行存款和现金:银行的确认 MMyVm"w %t*_Rtz\o Auditing sampling mM6g-)cV 审计抽样 v]"W.<B, ;0)|c}n+.5 5.Review
}|MPQy 复核 ?*2DR:o>@ );8Nj
zX1 Subsequent events ^qn,b/>L 随后发生的事件 zQ;jaS3hf qs96($ U"Gg
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KKje Going concern 6qCRM *V 持续关注 ^A4bsoW 5>E]C=maD Management representations zv1#PfO@) 与管理层的交涉沟通 '}\#bMeObg =}bDT2Nb Audit finalization and the final review: unadjusted differences {8'f>YP 审核定稿和最后审查:未经调整的差异 ||M;[-JoJ
>mk} d&!;uzOx 6. Reporting
;oej~ 报告 ?Ek 3<7d 学会计论坛bbs.xuekuaiji.com O
WJv<3 Appendix ~OuK ewr\ 附录 DEdJH4 Audit procedure 3#=%2\ 审计程序 7Ya4>*B