1. Assurance engagements and external audit
保证约定和外部审计 }MIH{CMH 3LXpe8$lJ Materiality, true and fair presentation, reasonable assurance O"#`i{^?2 物质性,真实公平的描述,合理的保证 eGTK^p '^/E2+ Appointment, removal and resignation of auditors p9s~WD/K 审计人员的的任命、免职和辞职 %I.{umU %'=oMbi>i4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion &R5M&Iw
L 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 <khx%<)P
:mJM=FeJ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior D46|)- 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 J.nVEqLZ /GXO2zO Engagement letter aDOH3Ri0K! 约定书(委托书) J<BdIKCma I!(yU 2. Planning and risk assessment bv+e'$U3 规划和风险评估 #!5Nbe Z~c7r n General principles {30<
Vc= 一般原则 ; Q 6:# PR'FSTg Plan and perform audits with an attitude of professional skepticism F4&N;Zm2 持专业的怀疑态度计划和执行审计工作 xw-q)u >WDpBn
: Audit risks = inherent risk ×control risk ×detection risk uc<@
Fh( 审计风险=内在风险×控制风险×检查风险 =
]@xXVf/ |M?HdxPa Risk-based approach #_7c>gn 基于风险的办法 qnS7z%H8
^KaMi_-- Understanding the entity and knowledge of the business v8@dvT< 了解商业的实质和知识 +,-rb #
R&[+1=9j Assessing the risks of material misstatement and fraud Tk!b`9 评估材料错报和舞弊的风险 < 5PeI C\; 8l}t Materiality (level), tolerable error >'jM8=o*Ax 重要性(级别),可容忍误差 m2! 7M%]GC "pPNlV]UA^ Analytical procedures dJ!o/y6 分析程序 L[bGO|O c[y8"M5 Planning an audit :L[6a>"neE 规划审计工作 ]03ZrZ!
PM D1n2Z:9 Audit documentation: working papers :kVV.a#g 审计文件:工作底稿 0?7uqS#L
)2$_:Ek The work of others 10J*S[n1 其他机构的文件 0/
6&2 Hj\~sR$L- Rely on the work of experts xS}H483h6W 依靠专家的工作 J50 ~B3bj` 16>uD;G Rely on the work of internal audit XZInu5( 依靠内部审计工作 PsgzDhRv $"8k|^Z3 3. Internal control SIl
g 内部控制 U.aa iX7 IebS~N
E The evaluation of internal control systems LasH[:QQQ 对内部控制系统的评估 zK 2wLX fh_
.J[Y.k Tests of control _}&]`,s> 控制测试 =5ih,>>g Q
8rtZ Substantive procedures (time, nature, extent) g#4gGhI 实质性程序(时间,性质,程度) [hL1PWKs /;rN/ot2o Transaction cycles: revenue, purchases, inventory, etc. v-3zav 交易周期:收入,采购,库存等。 AD\<}/3U Q:gn>/ @?m8/t9. 4.Audit evidence JP4Moq~r 审计证据 D5pF:~tQ(j .$0Ob<. Obtain sufficient, appropriate audit evidence qDM[7q3. 获取足够、适当的审计证据 2 ?T:RB} *Zi%Q[0Me Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 9|?Lz 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 n\-_i2yy N1~V +_mM The audit of specific items 3\n{,Q 审计的具体项目 r^t{Ii~ Sx)Il~ x Receivables: confirmation C94@YWs 应收帐款:确认 U"+ ry.3` ;p
5v3<PC Inventory: counting, cut-off, confirmation of inventory held by third parties 66<\i ltUQ 存货:数量,减值,第三方持有存货的确认 3Jm'q,TC [
5W#1 & Payables: supplier statement reconciliation, confirmation pPqN[OJ 应付帐款:供应商的申明一致,确认 RQCQGa^cP Tud1xq Bank and cash: bank confirmation I#X2UQzP 银行存款和现金:银行的确认 g&3#22z ,/6:bc:W Auditing sampling 7NB 9Vu|gD 审计抽样 SMO%sZ] Ig3(|{R 5.Review
{[5L96RH%
复核 CQ
Hp4
_ d
?M!acB Subsequent events bmVgTm& 随后发生的事件 0BB@E(* D}/=\J/ yVI;s|jG g!p_c P%`R7yk Going concern oPu|Q^I= 持续关注 pLQSG}N y3nm!tjyM Management representations @B'8SLoP 与管理层的交涉沟通 4A/,X>W61 6L2*gO:r? Audit finalization and the final review: unadjusted differences L%K_.!d^ 审核定稿和最后审查:未经调整的差异 .Spi$>v Flujwh@rg StZRc\k 6. Reporting r\n
h.}s 报告 {QS@Ugf 学会计论坛bbs.xuekuaiji.com C6'*/wq Appendix "56?/ jF 附录 Cre0e$ a Audit procedure Gr#rM/AfCK 审计程序 @yn^6cE