1. Assurance engagements and external audit
保证约定和外部审计 Stwg[K0< E0I/]0 Materiality, true and fair presentation, reasonable assurance UJ,vE}=_{ 物质性,真实公平的描述,合理的保证 .I>rX#aNt w4P;Z-Cd Appointment, removal and resignation of auditors pyV`O[ 审计人员的的任命、免职和辞职 9C)VW oh-EEo4, Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion EPJ>@A>;D 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Yeg<MrS4D w<H2#d>5!@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior sg=G<50i 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 +c/!R|h=S 4 xqzdR_ Engagement letter I=dn]}b#P 约定书(委托书) D]_6OlIE#' O#k; O*s' 2. Planning and risk assessment '4M{Xn}@ 规划和风险评估 &jY|
:Fe v@]SddP,? General principles ' ds2\gN 一般原则 Gx$m"Jeq\ v)np.j0V7 Plan and perform audits with an attitude of professional skepticism h[u@UGK% 持专业的怀疑态度计划和执行审计工作
qv(3qY [;Ih I Audit risks = inherent risk ×control risk ×detection risk 1Du5Z9AM 审计风险=内在风险×控制风险×检查风险 8?8V; ;`/a. /bc Risk-based approach @k{q[6c2n 基于风险的办法 sSfP.R 7vXP|8j Understanding the entity and knowledge of the business T%oJmp?0 了解商业的实质和知识 Sed8Q-m / fUdb=!Z Assessing the risks of material misstatement and fraud g^H,EaPl 评估材料错报和舞弊的风险 cz,CL/rno ^;ZpK@Luk Materiality (level), tolerable error uDND o 重要性(级别),可容忍误差
>d`GNE Q3%] Analytical procedures E[#VWM
I 分析程序 0R? @JC _IdW5G Planning an audit w0;4O)H$O 规划审计工作 va_u4 g%Tokl Audit documentation: working papers E`.hM}h 审计文件:工作底稿 r+m.!+ 31c*^ZE. The work of others xTuJ~$( 其他机构的文件 q#AIN`H
rR":}LA^d Rely on the work of experts 1K#[Ef4 依靠专家的工作 N$Ad9W?T iS)-25M' Rely on the work of internal audit 4Cu
\|"5) 依靠内部审计工作 7b08Lo7b baD063P; 3. Internal control V-7l+C5 内部控制 .'A1Eoo0d 5qH*"i+|s The evaluation of internal control systems l'q%bi=f 对内部控制系统的评估 SF-E>s!XL hFm^Fy[R Tests of control )EB+(c~E 控制测试 Z8Ig, O>+=c
g Substantive procedures (time, nature, extent) .-iW
T4Dn 实质性程序(时间,性质,程度) FS=yc.Q_ ~n@rX=Y)]0 Transaction cycles: revenue, purchases, inventory, etc.
+kd1q 交易周期:收入,采购,库存等。 q/zU'7%@ m
W>Iib| :8eI_X 4.Audit evidence ?2#'>B 审计证据 LA_{[VWYp> q\?p' i Obtain sufficient, appropriate audit evidence xE;O =mI 获取足够、适当的审计证据 *GoTN OFtf)cGE Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations z]rr
Q=dAA 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 17?YN< 7^#f)Vp The audit of specific items
)aGSZ1`/ 审计的具体项目 NW5OLa")J< ;6``t+]q
Receivables: confirmation 1|4,jm $ 应收帐款:确认 v.<mrI#?
4j=K3m Inventory: counting, cut-off, confirmation of inventory held by third parties AvrvBz[ 存货:数量,减值,第三方持有存货的确认 gZ^Qt.6Z Wgh@X B Payables: supplier statement reconciliation, confirmation 5\z<xpJ 应付帐款:供应商的申明一致,确认 uU3A,-{- H}kSXKO8!8 Bank and cash: bank confirmation CR'%=N04^ 银行存款和现金:银行的确认 =3(Auchl$Y `K5*Fjx Auditing sampling [HYr |T 审计抽样 B2j1GJEO ;DK%!."% 5.Review
cg3}33Z;6 复核 2lsUC
QI; }ww/e\|Nt= Subsequent events (&eF E ;c 随后发生的事件 pAatv;Ex ="YGR: 0)Ephsw ) %Fwfb -JgNujt#9 Going concern YS^!'IyG/B 持续关注 )pHlWi|h V2}\]x'1 Management representations j~{cT/5Y_ 与管理层的交涉沟通 B ktRA L_Gw:"-+Q Audit finalization and the final review: unadjusted differences Cty#|6k 审核定稿和最后审查:未经调整的差异 Tp;W4]'a*: x']'ODs %a~/q0o> 6. Reporting e9[72V 报告 *"w hup[ 学会计论坛bbs.xuekuaiji.com d)vP9vXy Appendix RX>P-vp 附录 iv$YUM+ Audit procedure ia'z9 审计程序 =|agW.l