1. Assurance engagements and external audit
保证约定和外部审计 lii]4k+z u@bOEcxK Materiality, true and fair presentation, reasonable assurance #i +P(xV 物质性,真实公平的描述,合理的保证 A_jB|<bjTP 9VUm=Z#` Appointment, removal and resignation of auditors !*?(Q6 审计人员的的任命、免职和辞职 @ojg`!, 9IvcKzS
2 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =EcIXDzC> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 YR|(;B I#S~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior X(!AI|6Bt 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 F8S~wW=\w "6E1W,|{ Engagement letter
HTUYvU*- 约定书(委托书) zY+t ,2z )7I.N]= 2. Planning and risk assessment A&|Wvb= 规划和风险评估 hnsa)@ 7"n)/;la General principles *>GIk`!wM 一般原则 \za5:?[xB S< EB&P Plan and perform audits with an attitude of professional skepticism fXu~69_ 持专业的怀疑态度计划和执行审计工作 9B+ zJ Vte m0I # Audit risks = inherent risk ×control risk ×detection risk J-, H6u 审计风险=内在风险×控制风险×检查风险 6VH90KAT a(}VA|l Risk-based approach GP{$v:RG 基于风险的办法 PTzp;. 8K@"B Understanding the entity and knowledge of the business 6bbZ<E5At 了解商业的实质和知识 h;EwkbDQg> 1H&?UP4=( Assessing the risks of material misstatement and fraud 4-]Do? 评估材料错报和舞弊的风险 BrNG%%n P\22op_te- Materiality (level), tolerable error (#j2P0B 重要性(级别),可容忍误差 1Lm].tq r^w\9a_ Analytical procedures Z:_m}Ya| 分析程序 T6
h;Y t$]&,ucW# Planning an audit `ICcaRIN8I 规划审计工作 85r)>aCMn +A8=R%&b)[ Audit documentation: working papers ^8?j~&u$F 审计文件:工作底稿 wJ80};! ,+ns
{ppn The work of others l zfD)TWb 其他机构的文件 '2|1%NSW9 Y<p zy8z Rely on the work of experts Z?~gQ
$ 依靠专家的工作 v!<PDw2' Qq'i*Mh Rely on the work of internal audit zW"~YaO%C 依靠内部审计工作 -`zG_]=- =cf{f]N 3. Internal control M&uzOK+ 内部控制 QD$}-D[ >DDQ'W ! The evaluation of internal control systems D^66p8t 对内部控制系统的评估 w1wXTt
//\ds71h Tests of control
cT/3yf 控制测试 5Y(r\Dd R&6n?g6@/V Substantive procedures (time, nature, extent) |7rR99 实质性程序(时间,性质,程度) uk`T+@K jZXVsd Transaction cycles: revenue, purchases, inventory, etc. uz*d^gr} 交易周期:收入,采购,库存等。 jA4PDH f+ qTyg~]e9( N=>- Q) 4.Audit evidence o;ik Z*+* 审计证据 q{a#HnZo" -1Djo:
y Obtain sufficient, appropriate audit evidence |'ZN!2u 获取足够、适当的审计证据 @4;HC=~ ~_ *H)| Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |if'_x1V 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 jmkRP"ZnA ^4+r*YvcM The audit of specific items T1l&B 审计的具体项目 j h;
9
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U#9 Receivables: confirmation %/P=
m-K 应收帐款:确认 /wr6\53J zLh Fbyn( Inventory: counting, cut-off, confirmation of inventory held by third parties .j:i&j( 存货:数量,减值,第三方持有存货的确认 3"5.eZSOW FI\IY
R Payables: supplier statement reconciliation, confirmation $v FrU v 应付帐款:供应商的申明一致,确认 F
vj{@B! T'hml Bank and cash: bank confirmation O4T'o. 银行存款和现金:银行的确认 mRCHrw?WG <# >Oy&E Auditing sampling TW>?h=.z 审计抽样 (G#}* *yrnK3 5.Review
WS5A Y @(~ 复核 ]K7`-p~T qc3~cH.@ Subsequent events 3Q",9(D 随后发生的事件 Lj4&_
b9 Po> e kz_E LaDY`u0G% X&s7%]n
+ |H:<:*=6c Going concern RYt6=R+f 持续关注 ?gLAWz C(s\LI!r Management representations \4aKLr 与管理层的交涉沟通 =Ci13< KQ ;J'OakeVO Audit finalization and the final review: unadjusted differences 5
8J_ w X 审核定稿和最后审查:未经调整的差异 e|VJ9|;3 L7m`HVCt
& @YCv 6. Reporting NS Np 报告 zwnw
' 学会计论坛bbs.xuekuaiji.com 9<v}LeX Appendix 4Hk6b09 附录 q8/ihA6: Audit procedure $:e)$Xnn- 审计程序 z`OkHX*+2|