1. Assurance engagements and external audit
保证约定和外部审计 5Y>fVq{U?; _LFABG= Materiality, true and fair presentation, reasonable assurance |*g\-2j{ 物质性,真实公平的描述,合理的保证 u`"Y!*[ - ao"Z%#Jb~ Appointment, removal and resignation of auditors (@NW2 审计人员的的任命、免职和辞职 a5/r|BiBK $+ORq3 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ch)E:Dvq
6 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 xD
9ZL sWKv>bx Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior z+c'-!e/ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 m A('MS2 nT7]PhJ Engagement letter rX22%~1 约定书(委托书) ,U~in)\
U t!59upbN}3 2. Planning and risk assessment k)zBw(wr 规划和风险评估 em2Tet mr,GHx General principles #n+sbx5~7 一般原则 =N2@H5+7 f\z9?Z(~ Plan and perform audits with an attitude of professional skepticism tILnD1q 持专业的怀疑态度计划和执行审计工作 %reW/;)l{ :BF
WX Audit risks = inherent risk ×control risk ×detection risk _ucixM# 审计风险=内在风险×控制风险×检查风险 O
I:T#uk5 CoV@{Pi Risk-based approach .*?)L3n+t 基于风险的办法 rIX 40,` y!x-R!3 Understanding the entity and knowledge of the business ~ujg250.L 了解商业的实质和知识 = gcZ RoL X7SSTcA Assessing the risks of material misstatement and fraud knzQ)iv&& 评估材料错报和舞弊的风险 iZ0.rcQj'o OqX+R4S Materiality (level), tolerable error m/WDJ$d 重要性(级别),可容忍误差 )>]SJQ!k ?sxf_0* Analytical procedures _I%mY!x\` 分析程序 F#
o{/u?T kdMB.~(K= Planning an audit xOZv
Q\% 规划审计工作 OA7=kH@3c 2|`~3B)# Audit documentation: working papers 9lX[rBZ 审计文件:工作底稿 DvTbt?i[ hDbZ62DDN The work of others eTt{w
n;6 其他机构的文件 xRF_'|e R=W$3Ue~, Rely on the work of experts z.W1Za 依靠专家的工作 ,88%eX| V{{UsEVO Rely on the work of internal audit Koz0Xy 依靠内部审计工作 {9hhfI#3_ JV!}"[ 3. Internal control r?x~`C 内部控制 Ds\f?\Em `U;V- The evaluation of internal control systems 7VJf~\%1j 对内部控制系统的评估 [ <Q{ 5
hB2:$C Tests of control C|rl",& 控制测试 'v@1_HHW\ [{J1b Substantive procedures (time, nature, extent) }80n5X<9 实质性程序(时间,性质,程度) 5JZZvc$au 94XRf"^ Transaction cycles: revenue, purchases, inventory, etc. gKb5W094@ 交易周期:收入,采购,库存等。 E}]SGU" .|K\1qGW0 87nsWBe 4.Audit evidence dRTpGz 审计证据 b;I!CyD SHCVjI6 Obtain sufficient, appropriate audit evidence ^9kdd[ 获取足够、适当的审计证据 C%'eF` 4 W+ nSv Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _j<,qi 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ? oGmGKq >2)!w The audit of specific items ^[zF
IO 审计的具体项目 ~0 n9In% 3*b!]^d:D Receivables: confirmation zdDJcdbGd1 应收帐款:确认 POQ1K
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EN)J Inventory: counting, cut-off, confirmation of inventory held by third parties J15$P8J 存货:数量,减值,第三方持有存货的确认 {c$%3iQq @yjui Payables: supplier statement reconciliation, confirmation yM34G S=,J 应付帐款:供应商的申明一致,确认 '?!2h' lc0Z fC Bank and cash: bank confirmation k?=V?JWY 银行存款和现金:银行的确认 JGk,u6K7 :Ee5:S Auditing sampling z
9KsSlS ^ 审计抽样 0 .p $q YJwz*@l 5.Review
on1mu't_; 复核 jfrUOl'l YuDNm}r[ Subsequent events k)USLA 随后发生的事件 cl-i6[F LvS3c9|Aj QfM*K.7Sl 3'2}F%!Mv
?hpk)Qu Going concern **O4"+Xi8 持续关注 y/
2U:H dUJNr_ Management representations k07) g:_ 与管理层的交涉沟通 63-
YWhs; ,@ Cru= Audit finalization and the final review: unadjusted differences u]cnbm 审核定稿和最后审查:未经调整的差异 2jx+q
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G 6. Reporting aa1XY&G"! 报告 {1YT a:evl 学会计论坛bbs.xuekuaiji.com i]LK,' Appendix "$8<\k$LGT 附录 osX23T~- Audit procedure Q<``}:y|> 审计程序 |@-WC.