1. Assurance engagements and external audit
保证约定和外部审计 6RoAl$}' `<frgXu64 Materiality, true and fair presentation, reasonable assurance =(o']ZaaA 物质性,真实公平的描述,合理的保证 N|usFqCNk^ @'6"
7g Appointment, removal and resignation of auditors f&KdlpxKv 审计人员的的任命、免职和辞职 =QOg 6 zjl!9M! Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion l\OLyQ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `A@w7J' 646JDX[o Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior B?bW1 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 >''U zM#sOg Engagement letter v,@F|c?_S 约定书(委托书) qv*7K@ GVGlVAo|@ 2. Planning and risk assessment
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e 规划和风险评估 i^msjA
xc@Ss[ General principles oUZoj2G1 一般原则 }UwO<# sD;M
!K_ Plan and perform audits with an attitude of professional skepticism Z4b|| 持专业的怀疑态度计划和执行审计工作 }H> ^o9 [iP#VM-N Audit risks = inherent risk ×control risk ×detection risk
p>w]rE:} 审计风险=内在风险×控制风险×检查风险
cVnJ^*Z (V:E2WR Risk-based approach S$
,'Q^~K 基于风险的办法 saf&dd ]6r;}1c
Understanding the entity and knowledge of the business 3?I;ovsM 了解商业的实质和知识 :aCrX e'%v1-&sP Assessing the risks of material misstatement and fraud kYzKU
2T\W 评估材料错报和舞弊的风险 'a6<ixgo0 V~G`kkNy Materiality (level), tolerable error 'k0[rDFc#3 重要性(级别),可容忍误差 =@&cH Y ElhRF{R Analytical procedures {^a36i 分析程序 "TyJP[/ Fb`a~c~s Planning an audit TfYVw~p_ % 规划审计工作 x!LQxoNF ~}EMk 3 Audit documentation: working papers x+8_4>,>Y7 审计文件:工作底稿 yZr M.%V 9I27TKy The work of others tG vG 其他机构的文件 3<? R0ID2:i]F Rely on the work of experts ajR%c2G; 依靠专家的工作 TxjYrzC '. Ed`?<p Rely on the work of internal audit RqEH|EUZ 依靠内部审计工作 )c n+1R kft#R#m 3. Internal control ,YTIC8qKr 内部控制 IN8>ZV`j) *4+3ObA The evaluation of internal control systems ('wY9kvL& 对内部控制系统的评估 0sN.H= %~L>1ShtU Tests of control !tfb*@{;' 控制测试 `ps)0!L
L` _vSn` Substantive procedures (time, nature, extent) @1.QEyXG 实质性程序(时间,性质,程度) EVp,Q"V] 1XM^8 .; Transaction cycles: revenue, purchases, inventory, etc. mMsTyM-f 交易周期:收入,采购,库存等。 Bjk]ZU0T (" LQll9 N\:.
M 4.Audit evidence 'WaPrCw@Mf 审计证据 8Ac)'2t;U d
;vT ~; Obtain sufficient, appropriate audit evidence JJ;[, 获取足够、适当的审计证据 3)-/`iy# *Qugv^- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0/S_e)U 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 R|O8RlH )*4fzo The audit of specific items /}Jj 审计的具体项目 ?A(Qy
aKz ^Wxad?@ Receivables: confirmation
;"(foY"L 应收帐款:确认 zSo)k~&[3 ^Ge+~o?x Inventory: counting, cut-off, confirmation of inventory held by third parties o-}R?> 存货:数量,减值,第三方持有存货的确认 iw*Nq,( 311LC cRp Payables: supplier statement reconciliation, confirmation Neg,qOt 应付帐款:供应商的申明一致,确认 PaV-F_2 c478P=g=5 Bank and cash: bank confirmation ZPbpp@, 银行存款和现金:银行的确认 EwOV;>@T? TMYd47 Auditing sampling X]P:CY 审计抽样 D9j3Xu E<yW\ 5.Review
<.Nx[!'~&d 复核 s
kg* /yM:|`tT Subsequent events %-d]X{J: 随后发生的事件 'fW6
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u:Weoz o6V}$wT3J Iu$K i Going concern *Z|y'<s 持续关注 .A6(D$O k mdRU^n Management representations *zr(
Zv 与管理层的交涉沟通 dd]/.Z Dk?\)lD` Audit finalization and the final review: unadjusted differences 33!oS&L 审核定稿和最后审查:未经调整的差异 1Tu
*79A qh`t- r/SG 4 6. Reporting br|;'i%( 报告 uDEvzk42 学会计论坛bbs.xuekuaiji.com O BN2 ) j Appendix .k,kTr$S 附录 k{'0[,mx# Audit procedure T<XA8h* 审计程序 eut-U/3: #