1. Assurance engagements and external audit
保证约定和外部审计 4grV2xtX v$` 3}<3- Materiality, true and fair presentation, reasonable assurance "LY
hYkI 物质性,真实公平的描述,合理的保证 @<P;F ,h5 FX^ Appointment, removal and resignation of auditors Wv3p!zW3I 审计人员的的任命、免职和辞职 v+EJ
$ gs}&a3d7k Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 0<A*I{,4L 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 k'.cl^6Z8 e]1)_;b* Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %
>nAPO+e 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 ZLaht(`+ Dt5AG Engagement letter 1_&W1o 约定书(委托书) v3~`1MM @ #J2t# 2. Planning and risk assessment 11S{XbU 规划和风险评估 O 8 l`1 XwIHIG} General principles z xgDaT 一般原则
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]| Oxu}W%BF* Plan and perform audits with an attitude of professional skepticism Cjt].XR@ 持专业的怀疑态度计划和执行审计工作 /5KY6XxR }K.)yv n Audit risks = inherent risk ×control risk ×detection risk H5vg s2R 审计风险=内在风险×控制风险×检查风险 9~ V(wG t`6~ud> Risk-based approach ).Z
U0fV 基于风险的办法 O~J f"Ht i @M^l`w Understanding the entity and knowledge of the business Cs]\3R|D` 了解商业的实质和知识 j0cB#M44
cor!S a> Assessing the risks of material misstatement and fraud f#38QP-T 评估材料错报和舞弊的风险 Nc EPPl0I tR=1.M96Y Materiality (level), tolerable error 4fL>Ou[YuX 重要性(级别),可容忍误差 x'i~o' Fyz1LOH[X Analytical procedures j%S}
T)pX 分析程序 !':y8(Ou gf;B&MM6 Planning an audit Ta8lc %0w3 规划审计工作 Np
opg1Gv> V#&S&dn Audit documentation: working papers skLr6Cs| 审计文件:工作底稿 [{F;4>g /GP:W6:6z6 The work of others R
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#jpA.; 3 lKBwjW Rely on the work of experts |@D%y& 依靠专家的工作 P1qnU s|Vbc@t Rely on the work of internal audit DS<E:'N 依靠内部审计工作 ]
D>\Z(b {us#(4O 3. Internal control @oRo6Y<- 内部控制 |3EKK:RE AbMf8$$3SH The evaluation of internal control systems *kGk.a= 对内部控制系统的评估 .L3D] R5cpmCs@R Tests of control >{h/4T@ 控制测试 d?GB#N|+g #
i|pi'Ij Substantive procedures (time, nature, extent) %\!3tN 实质性程序(时间,性质,程度) =eeZtj. C/z 0/mk Transaction cycles: revenue, purchases, inventory, etc. /pgn?e'lk 交易周期:收入,采购,库存等。
u3vw[k y=e|W=<D& <QRRD*\ 4.Audit evidence Z&Z=24q_ 审计证据 X./7b{Pax =@ed{~ Obtain sufficient, appropriate audit evidence !X{>?.@~ 获取足够、适当的审计证据 &Ht5!zuW, lT-LOu| Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations X_
J(P? 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 "xMnD(p -*
0U&]T The audit of specific items -* piC( 审计的具体项目 ujoJ6UOG _Dg|Iz,Uh Receivables: confirmation sG k'G573 应收帐款:确认 s#C~HK /: }"Z b Inventory: counting, cut-off, confirmation of inventory held by third parties qa)Qf,` 存货:数量,减值,第三方持有存货的确认 kiR+ Dsl j |:{ B Payables: supplier statement reconciliation, confirmation +m1y#|08 应付帐款:供应商的申明一致,确认 y/6%'56uF .hytn`+9 Bank and cash: bank confirmation ^yVKW5x 银行存款和现金:银行的确认 K Fn[ eQ eucmQd{ Auditing sampling P4 dhP-t 审计抽样 #bdSH)V HF]|>1WV[ 5.Review
A@#D_[~ 复核 Z'4oE
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Subsequent events rh 7%<xb> 随后发生的事件 g/e2t=qP 4^AdSuV 85]3y%f9 `@Tl7I\ /.%AE|0+X Going concern KMogwulG 持续关注 dG*2-v^G rIZ^ix-N Management representations nEboet-#D0 与管理层的交涉沟通 `_5{:
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Audit finalization and the final review: unadjusted differences 3=xN)j#B 审核定稿和最后审查:未经调整的差异 L<MH: 6,UW5389 I`FqZw 6. Reporting ;-!j,V+$h 报告 c*HWH$kB 学会计论坛bbs.xuekuaiji.com 1|/]bffg!c Appendix x
72T5. 附录 M7g6m Audit procedure Tg|/UUn 审计程序 )xj
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