1. Assurance engagements and external audit
保证约定和外部审计 P
:qz2Hw ~JLYhA^'+< Materiality, true and fair presentation, reasonable assurance vmLpmxS 物质性,真实公平的描述,合理的保证 F.68iN} G?R_aPP Appointment, removal and resignation of auditors 7_KXD# 审计人员的的任命、免职和辞职 7|Xe&o<n C!5I?z& Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion f9a$$nb3` 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ;I+H>$%jZ PYu$1o9+N Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $2Q YxY9s 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 G0Hs,B@5? $T?]+2,6; Engagement letter fgmSgG"b 约定书(委托书) ?~Pv3'%d GB=bG%Tb 2. Planning and risk assessment )nOE8y/ 规划和风险评估 F_v-}bbcFQ iy}xICt General principles e?P%wqB 一般原则 tvGlp)?. x}|+sS,g Plan and perform audits with an attitude of professional skepticism /kRAt^4! 持专业的怀疑态度计划和执行审计工作
%A)538F $it@>L8 Audit risks = inherent risk ×control risk ×detection risk b)`pZiQP 审计风险=内在风险×控制风险×检查风险 ?2ItTrlB _4v"")Xe Risk-based approach I|T7+{5z 基于风险的办法 \2 >3Opt C `6S}f, Understanding the entity and knowledge of the business Fm5Q&'`l 了解商业的实质和知识 D"!jbVz]* +?Ez}
BP Assessing the risks of material misstatement and fraud BPewc9RxV 评估材料错报和舞弊的风险 `7\H41%\pp Bzw19S6y Materiality (level), tolerable error eF5;[
v 重要性(级别),可容忍误差 G|*G9nQ qe%V#c Analytical procedures -?z\5z 分析程序 '%&z.{ c]NN'9G!{ Planning an audit 3ev -Iqz 规划审计工作 Mg\TH./Y: l `R KqT+ Audit documentation: working papers dlR_ckp 审计文件:工作底稿 mX;H(( B`1kG Ex . The work of others M)O[j}N 其他机构的文件 0X>T+A[E Du!._ Rely on the work of experts ^1 ;BiQ 依靠专家的工作 !}t-j3bCs NbkK&bz Rely on the work of internal audit SY T$3|a 依靠内部审计工作 ]]PE#DDg kP^*hO
!% 3. Internal control o(fy d)t 内部控制 oM-[B h]A m#n]Wgp' The evaluation of internal control systems p9iu:MucD< 对内部控制系统的评估 M4:s;@qZ. l9J*um- Tests of control Z0\Iyc G 控制测试 J@Yj\9U n[CoS Substantive procedures (time, nature, extent) EEwWucQ 实质性程序(时间,性质,程度) GHG,!C
30d#Lq Transaction cycles: revenue, purchases, inventory, etc. ;==j|/ERe 交易周期:收入,采购,库存等。 v
QHpf>o Y.-S=Y f GarUV 4.Audit evidence 1tGgDbJU 审计证据 K<RqBecB taDQ65 Obtain sufficient, appropriate audit evidence FN\GE\H 获取足够、适当的审计证据 6bL~6-h%) C:j]43` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &*gbK6JB 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 5g0_WpO n&d/?aJ7a\ The audit of specific items >lLo4M 3 审计的具体项目 mb{q(WEPP {[^#h|U Receivables: confirmation wOg,SMiq 应收帐款:确认 p6[ (81 a+
GJVJ Inventory: counting, cut-off, confirmation of inventory held by third parties iLtc
HpN 存货:数量,减值,第三方持有存货的确认 (p,}'I#i* 5[R?iSGL1 Payables: supplier statement reconciliation, confirmation (STx$cya 应付帐款:供应商的申明一致,确认 "b%FmM lT,+bU Bank and cash: bank confirmation S^j,f'2 银行存款和现金:银行的确认 4ZI_pf KB[QZ`"%! Auditing sampling D=&K&6rr 审计抽样 $$4W}Ug3U ti9}*8 5.Review
{Hk/1KG> 复核 38Efp$) hW'
HT Subsequent events - _t&+5] 随后发生的事件 WQKj]:qk0 /gw Cwyo d)KF3
oA }N,>A-P xZ+]QDKC Going concern F1c&0*_A 持续关注 .@k *p >K C*rd;+1A Management representations uvv.WbZ 与管理层的交涉沟通 GYoseqZM 8
R4qU!M Audit finalization and the final review: unadjusted differences Dl A Z"C 审核定稿和最后审查:未经调整的差异 ? OsS`)T [hHG. &yLc1#H 6. Reporting MGybGbd 报告 Funj!x'uE 学会计论坛bbs.xuekuaiji.com r0btC@Hxy Appendix UH20n{_: 附录 n(R_#,Hs Audit procedure o](.368+4 审计程序 /b{HG7i\