1. Assurance engagements and external audit
保证约定和外部审计 V;$lgTs|' &3rh{" ^9 Materiality, true and fair presentation, reasonable assurance Ex<loVIrP$ 物质性,真实公平的描述,合理的保证 N'4*L=Ut q+<TD#xoL Appointment, removal and resignation of auditors
&f[[@EF7 审计人员的的任命、免职和辞职 B6BOy~B0 {zw#My
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion di"*K*~y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 uaiG(O q;rU}hAzG0 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior p?Y1^/
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 8 _>R 'u[ il:""x7^y Engagement letter "YivjHa7H 约定书(委托书) }G]]0Oi2 7Ev~yY;N 2. Planning and risk assessment kHJjdgV 规划和风险评估 i+OyBDkJM! K~uoZ~_gA General principles bp }~{]:b 一般原则 nv|&|6?`oK FK-
>| Plan and perform audits with an attitude of professional skepticism MD%86m{Sg= 持专业的怀疑态度计划和执行审计工作 <3i!{"} JWLQ9UX Audit risks = inherent risk ×control risk ×detection risk 5z0SjQ 审计风险=内在风险×控制风险×检查风险 co:
W! a}6Wo= Risk-based approach L;Nm"[` 基于风险的办法 rKO[;]_* ss*dM.b Understanding the entity and knowledge of the business oC[$PPqX# 了解商业的实质和知识 4]Krx
m`8 %.]qkGZe# Assessing the risks of material misstatement and fraud 905
/4z' 评估材料错报和舞弊的风险 Rt+s\
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*4e Materiality (level), tolerable error |',Gy\Sj 重要性(级别),可容忍误差 J5429Soo }_K7}] 1 Analytical procedures .Ir 5gz 分析程序 w9vqFtj
k5((@[ Planning an audit b?y3m +V` 规划审计工作 5@?P 8 B&cC;Hw Audit documentation: working papers <J\z6+,4E 审计文件:工作底稿 8!1vsEqv ZZ#S\* The work of others ;asB@Q 其他机构的文件 iJU]|t $cnIsyKWY Rely on the work of experts Nb-;D)W;B 依靠专家的工作 QD<f)JZK
JBp^@j{_ Rely on the work of internal audit ~qs97'
依靠内部审计工作 p;g$D=2 rlgp1>89 3. Internal control LEG
y1L 内部控制 VGkwrS;+I N\rbnr The evaluation of internal control systems q'[5h>Pa 对内部控制系统的评估 +[ !K K%.\@l2Cp Tests of control @jX[Ho0W' 控制测试 S-*4HV_l 2]hQ56Yv3 Substantive procedures (time, nature, extent) 8e x{N3 实质性程序(时间,性质,程度) XB
zcbS+ 3V2"1Ic Transaction cycles: revenue, purchases, inventory, etc. USv: +
. 交易周期:收入,采购,库存等。 e+j7dmGa Bi9 S1p ) m[0, 4.Audit evidence
}/Pz1,/ 审计证据 6Gwk*%sb 7?xTJN)G Obtain sufficient, appropriate audit evidence ;~3CuN8 获取足够、适当的审计证据 b|P[
\9 b 'jZ4{+W Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations gh#9< 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 >:WnCkbp <`}Oi5nW The audit of specific items j@
lHgis 审计的具体项目 D:4Iex9$F" R_`i=>Z- Receivables: confirmation (]>=y 应收帐款:确认 J4&d6[40 r>+
\9q1 Inventory: counting, cut-off, confirmation of inventory held by third parties }KcvNK ( 存货:数量,减值,第三方持有存货的确认 k?ZtRhPu3X q#$Al Payables: supplier statement reconciliation, confirmation BagO0# 应付帐款:供应商的申明一致,确认 8>%:MS" nkUSd}a`r Bank and cash: bank confirmation [@(M% 银行存款和现金:银行的确认
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`Fe g. Auditing sampling c 2t<WRG 审计抽样 Y[#EFM ;EDc1: 5.Review
`83s97Sa 复核 fMgB!y"Em /}t>o*
x Subsequent events t"4RGO)jh 随后发生的事件 `f?v_Ui-$ lV<2+Is
[uqe|< : ;6P#V`u e=e^;K4 Going concern /%fBkA#n 持续关注 TrD2:N}dI 84 5a%A$ Management representations 2[-@
.gH 与管理层的交涉沟通 8`~M$5! vkUXMMuf+e Audit finalization and the final review: unadjusted differences |,#DB 审核定稿和最后审查:未经调整的差异 B8_
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0N9`WK 6. Reporting 6:_@ ;/03% 报告 Av6=q=D 学会计论坛bbs.xuekuaiji.com 8$9Q=M Appendix !D#wSeJ 附录 OI/m_xx@j Audit procedure zB
/#[~ 审计程序 NX.%Rj*