1. Assurance engagements and external audit
保证约定和外部审计 +@>K]hdr )OxcJPo Materiality, true and fair presentation, reasonable assurance 8TIc;'bRM 物质性,真实公平的描述,合理的保证 y6tzmyg J P'|v" Appointment, removal and resignation of auditors *T0{ yI 审计人员的的任命、免职和辞职 gSS2)Sd} .jW+\mIX Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion + HvEiY 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %7WGodlXW L5 ~wX Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V'y,{YpP 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 N9 yL(2 }_m/3*x_ Engagement letter < ]#'6' 约定书(委托书) 60?/Z2w5 eCHT)35u 2. Planning and risk assessment jA9&hbQuL 规划和风险评估 luAmq+ f/Cf2
K General principles Ux5pw 一般原则 x%HX0= ( _Eo$V& Plan and perform audits with an attitude of professional skepticism H0tjBnu
持专业的怀疑态度计划和执行审计工作 jt9fcw !0Hx1I<*x Audit risks = inherent risk ×control risk ×detection risk R>1 审计风险=内在风险×控制风险×检查风险 I\eM8`Y$ L}r#KfIb Risk-based approach NJ\ID=3l 基于风险的办法 U'8+YAgc HX\^ecZ#E Understanding the entity and knowledge of the business @}sxA9a 了解商业的实质和知识 ^5n"L29V 8bT]Nv CA Assessing the risks of material misstatement and fraud RQ}0f5~t 评估材料错报和舞弊的风险 $e>(M&9, OD~B2MpM> Materiality (level), tolerable error 8\])p sb9 重要性(级别),可容忍误差 %{*)-_M l:$i}.C Analytical procedures ?Ja&LNI9S 分析程序 6Qh@lro;y /.>8e%) Planning an audit (m%A>e
B 规划审计工作 ~P;KO40K fq,LXQ#G Audit documentation: working papers lU
&[){ 审计文件:工作底稿 h
qT6]* G ,fh/E+ The work of others G>f2E49BXt 其他机构的文件
roNRbA] rD":Gac Rely on the work of experts kD.KZV 依靠专家的工作 R m^$Dn waRK$/b
( Rely on the work of internal audit GX-V|hLaGX 依靠内部审计工作 NuQ
l >.4mAO 3. Internal control T\3aT 内部控制 *47',Qy glo Y@k~ The evaluation of internal control systems ) u
Sg;B4 对内部控制系统的评估 Pua|Z
x P|'eM% Tests of control T_3JAH e 控制测试 nEgDwJ<wl o +KDK{MD Substantive procedures (time, nature, extent) n4%ZR~9WH 实质性程序(时间,性质,程度) "`q: HmQ.' Transaction cycles: revenue, purchases, inventory, etc. YggeKN 交易周期:收入,采购,库存等。 _`- trE. 6zR9(c:a~ 97 eEqI$# 4.Audit evidence 0tb%h[%,M 审计证据 b;k3B7< 2/F";tc\' Obtain sufficient, appropriate audit evidence aTL u7C\-e 获取足够、适当的审计证据
/;{E}` 2uZ4$_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -'%>Fon 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Ql8s7 % ::`#qa4! The audit of specific items !9p;%Ny` 审计的具体项目 d":GsI?3 ~OSgpM#O!T Receivables: confirmation }"x#uG 应收帐款:确认 T0TgV Q}6!t$Vk Inventory: counting, cut-off, confirmation of inventory held by third parties @]F1J 存货:数量,减值,第三方持有存货的确认 /9@[gv
A K6d2}!5 Payables: supplier statement reconciliation, confirmation W{W8\ 应付帐款:供应商的申明一致,确认 J1UG},-h JG/Pc1aK Bank and cash: bank confirmation >K;DBy* 银行存款和现金:银行的确认 a2%xW_e BL[N Auditing sampling RzOcz=
A} 审计抽样 Cno+rmsfT #UesXv 5.Review
+S6(Fvp 复核 !fmbm4!a
uEui{_2$ Subsequent events J5Ovj,[EZ 随后发生的事件 sD ,=_q@ RIdh],- )eD9H*mq J:Idt}@z
f>hA+ Going concern PrqyJ 持续关注 (|9t+KP sXaudT Management representations W\Df:P {< 与管理层的交涉沟通 L.?QZN%cN [jEZ5]% Audit finalization and the final review: unadjusted differences v2
l*n 审核定稿和最后审查:未经调整的差异 LE}V{%)xD 7SJR_G6,{ lW|`8ykp 6. Reporting CC
B' 报告 S7
!;Z@ 学会计论坛bbs.xuekuaiji.com rt0_[i Appendix \"pp-str 附录 [nASMKK0 Audit procedure SceK$ 审计程序 r#'ug^^k$X