1. Assurance engagements and external audit
保证约定和外部审计 Fr938q6^- IBn'iE[> Materiality, true and fair presentation, reasonable assurance (CKhY~,/u 物质性,真实公平的描述,合理的保证 (,d4"C :mCw.Jz<h Appointment, removal and resignation of auditors cKvAR5| 审计人员的的任命、免职和辞职 #`fi2K&]j v
Ie=wf~D` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -N /8Ho 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 GqmDDL1 bUY:XmA Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior {ziYd;Ys1 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 %RfY`n s=
-WB0E Engagement letter ,6y-.m7> 约定书(委托书) kx;xO>dC Q{ |+3!!' 2. Planning and risk assessment 9XJ9~I? 规划和风险评估 |e
c(z )D6'k{6 M General principles |g: '')>[ 一般原则 r-1yJ pUCEYR Plan and perform audits with an attitude of professional skepticism o}r!qL0c 持专业的怀疑态度计划和执行审计工作 e$p1Th*|]4
)Ta]6 Audit risks = inherent risk ×control risk ×detection risk O|^6UH 审计风险=内在风险×控制风险×检查风险 >h/)r6 $h|I7` Risk-based approach F|
,Vw{ 基于风险的办法 k`iq<b M rH%hRV6R Understanding the entity and knowledge of the business //'xR8Z 了解商业的实质和知识 {$u@6&
B L&3Ar' Assessing the risks of material misstatement and fraud (Ay4B*|! 评估材料错报和舞弊的风险 8+g|>{Vov wFoR,oXtL/ Materiality (level), tolerable error 4/mj"PBKL 重要性(级别),可容忍误差 p[k9C$@e} >FEQtD~F Analytical procedures #IL~0t 分析程序 4%c7#AX[T Y+PvL|`O Planning an audit S*DBY~pZy 规划审计工作 AIRVvW~($ +2k|g2 Audit documentation: working papers ?XTg%U
审计文件:工作底稿 5
a*'N~ '`S,d[~ The work of others
MD +Q_ 其他机构的文件 i]P]o) 0VPa=AW Rely on the work of experts ZPXxrmq% 依靠专家的工作 hUqIjc uL4 GE|V^_|i Rely on the work of internal audit 8IO4>CMkv 依靠内部审计工作 2gA6
$s7 `U(FdT 3. Internal control 9Z}-%Z[,) 内部控制 LVX.s tN#p $aEL>,X The evaluation of internal control systems d+8Sypv^4* 对内部控制系统的评估 n;[
d{bU _k&vW(O=: Tests of control O9bIo]B 控制测试 mk}8Cu4 ,#nyEE Substantive procedures (time, nature, extent) Vf0m7BJc3 实质性程序(时间,性质,程度) [:Sl^ Z&6M O.i.<VD7
Transaction cycles: revenue, purchases, inventory, etc. #>}cuC@ 交易周期:收入,采购,库存等。 Q/I/>6M7UZ
.^eajb`: #V@[<S2 4.Audit evidence Lc=t,=OhGe 审计证据 f-^JI*hj p[>!;qI Obtain sufficient, appropriate audit evidence ^8OK.iC 获取足够、适当的审计证据 ;O+=
6>W )1N~-VuT Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ',P$m&z 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 <v%Q|r /V0[Urc@ The audit of specific items 6o6I]QL 审计的具体项目 &sJ -&7YZ 508v:?^' Receivables: confirmation :<hM@>eFn 应收帐款:确认 fS?}(7 h/k00hD60 Inventory: counting, cut-off, confirmation of inventory held by third parties #Pt_<?JtV 存货:数量,减值,第三方持有存货的确认 I'}&s|6 r'8qZJgm Payables: supplier statement reconciliation, confirmation TophV}@B` 应付帐款:供应商的申明一致,确认 0fu*}v" 4
K5 Bank and cash: bank confirmation >jz9o9?8 银行存款和现金:银行的确认 w$iQ,-- ,Wv+Ek Auditing sampling AO,
o|,#4F 审计抽样 j<'ftKk ,R.rxoO 5.Review
C~Hhi-Xl) 复核 # ~Doz7~ hi`[ Subsequent events t'1g+g 随后发生的事件 ,.Lwtp,n S4\a"WYg AXF
1{ E5!vw@, !0dQfj^_ Going concern %_."JT$v{ 持续关注 {]2^
b ) O uNPD q% Management representations `WIZY33V 与管理层的交涉沟通 9#TD1B/ DQ(0
:r Audit finalization and the final review: unadjusted differences w?>f:2(=[ 审核定稿和最后审查:未经调整的差异 C$q};7b1N XLC9B3Jt
3*Q=)} 6. Reporting $%$zZJ@/ 报告 0xZ^ f}@L 学会计论坛bbs.xuekuaiji.com J#Q>dC7 Appendix 4Q#{, y944 附录 mxEe
-q Audit procedure >-V632(/{o 审计程序 E-^(VZ_Xj