1. Assurance engagements and external audit
保证约定和外部审计 6]3ZUH; :tgTYIF Materiality, true and fair presentation, reasonable assurance ?|/}~nj7 物质性,真实公平的描述,合理的保证 7l p VK] = V , _ Appointment, removal and resignation of auditors EpfmH ` 审计人员的的任命、免职和辞职
&Y>u2OZ !L_ SHlU Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .s?OKy 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 h.^DRR^S
aVb]H0 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?x0yiV~dL 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 P:TpB6.=q 3{z|301<m Engagement letter ?uN(" I 约定书(委托书) {P5@2u6S {|%O)fr, 2. Planning and risk assessment 6.jZy~ 规划和风险评估 X3nhqQTZ -T8
gV1*(< General principles $^!w`>0C 一般原则 NZ
uFxJ-` M&FuXG% Plan and perform audits with an attitude of professional skepticism m0
"\3@kB 持专业的怀疑态度计划和执行审计工作 B@=<'/S\7 E0Djo'64 Audit risks = inherent risk ×control risk ×detection risk 1sjn_fPz 审计风险=内在风险×控制风险×检查风险 #V6
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;8O]= Risk-based approach -Tx tX8v 基于风险的办法 =1VH5pVr} A] 9JbNV Understanding the entity and knowledge of the business jhG7sS| 了解商业的实质和知识 "BRE0Ir: VZoO
dR:d Assessing the risks of material misstatement and fraud x,dv~QU 评估材料错报和舞弊的风险 v~Qy{dn
P mW-W7-JhO7 Materiality (level), tolerable error p#d UL9 重要性(级别),可容忍误差 <T[N.mB O| ]Ped9 Analytical procedures gxM8IQ 分析程序 ([*t. g-FZel
Planning an audit >G2
-kL_ 规划审计工作 ;vdgF <h=M
Rw,l Audit documentation: working papers E+zn\v 审计文件:工作底稿 hH}/v0_ jb S$52KOo The work of others sV[Z|$&Z 其他机构的文件 5-HJ&Q j*4S] ! Rely on the work of experts |vz;bJG 依靠专家的工作 "S`wwl >` QX
xTn Rely on the work of internal audit !d.>r
7w 依靠内部审计工作 k+$4?/A 3SDWR@x& 3. Internal control {Ch"zuPX 内部控制 >-lL-%N_ p0y?GNQ The evaluation of internal control systems RCYbRR4y 对内部控制系统的评估 PV6*-[ ]a#]3(o]} Tests of control K=TW}ZO 控制测试 Ko)T>8: -Y?(Zz_w Substantive procedures (time, nature, extent) sDm},=X} 实质性程序(时间,性质,程度) XhAcC OIty
]c Transaction cycles: revenue, purchases, inventory, etc. ,7jiHF 交易周期:收入,采购,库存等。 %@93^q[\2 j :Jdwf zl
0^EltiU 4.Audit evidence up3<=u{>
审计证据 8/?u
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EGanpz Obtain sufficient, appropriate audit evidence -^Km}9g 获取足够、适当的审计证据 ,
)pt_"-XA 50bP&dj& Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations efkie} 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 p]
|ME '3UIriY6 The audit of specific items vKf;&`^qE 审计的具体项目 4*XP;` soQzIx Receivables: confirmation ;
9&.QR( 应收帐款:确认 {R!TUQ5 il cy/ Inventory: counting, cut-off, confirmation of inventory held by third parties :'rZZeb' 存货:数量,减值,第三方持有存货的确认 F"f}vl S%s|P=u Payables: supplier statement reconciliation, confirmation pD_eo6xX 应付帐款:供应商的申明一致,确认 2a(yR># gc:p@< Bank and cash: bank confirmation ^=Tu>{uD 银行存款和现金:银行的确认 +6)kX4 ~K#_'Ldrd Auditing sampling \3(|c#c 审计抽样 pkV\D |XA aKZA 5.Review
!QW 0 复核 l)PFzIz=V i~Ob( YIH Subsequent events 0/00W6r0 随后发生的事件 [xs)u3b m>-^K 3g#=sd!0O@ VDu
.L8 L5qCv -{ Going concern F;&fx( 持续关注 {9|$%4kRl t"bPKFRy9E Management representations z'}= A 与管理层的交涉沟通 yZ~eLWz 5nM9!A\D Audit finalization and the final review: unadjusted differences )>X|o$2 审核定稿和最后审查:未经调整的差异 {{[jC"4AY k1Mxsd UFIA
gNKl 6. Reporting si!9Gz; 报告 IU'!?XVo 学会计论坛bbs.xuekuaiji.com (zw=qbS& Appendix voej ~z+ 附录 z2nUul(2 Audit procedure Rr;LV<q+ 审计程序 !%RJC,X