1. Assurance engagements and external audit
保证约定和外部审计 Ucw yxXI K*-@Q0"KM{ Materiality, true and fair presentation, reasonable assurance vV?rpe|% 物质性,真实公平的描述,合理的保证 8|?LN8rp ow'Vz
Ay- Appointment, removal and resignation of auditors XM1`x 审计人员的的任命、免职和辞职 E; $+f %qf V+^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion y3u+_KY- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 q%>'4_ g| <wyt[ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior siDh="{s 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 `lDut1J5n ^eYqll
/U Engagement letter w~R`D 约定书(委托书) fl\aqtF V%0I%\0Y 2. Planning and risk assessment az;Q"V'6 规划和风险评估 qml2XJ> ![6EUMx General principles oB1>x^
一般原则 Joe_P
S SzDKByi Plan and perform audits with an attitude of professional skepticism ]q5`YB%_ 持专业的怀疑态度计划和执行审计工作 q"qo.TPh|$ RC#C\S6 Audit risks = inherent risk ×control risk ×detection risk 4674SzL 审计风险=内在风险×控制风险×检查风险 }ArpPU
:] YV4#%I!< Risk-based approach )D-c]+yt 基于风险的办法 ?'
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1k%k`[VC Understanding the entity and knowledge of the business eas:6Q) 了解商业的实质和知识 <+#oBN o KD/rI Assessing the risks of material misstatement and fraud $h[QQ- 评估材料错报和舞弊的风险 _Us*+
2(4L V! |qYM. Materiality (level), tolerable error ''OfS D_g 重要性(级别),可容忍误差 x"P);su #%@*p,xh Analytical procedures /2M.~3gQ 分析程序 d@0Kr5_ ;^Sr"v6r>u Planning an audit ma$Prd 规划审计工作 nz1'? _5
q@5K6yE Audit documentation: working papers dx*qb
审计文件:工作底稿 iTh:N2/-vc GV6K/T: The work of others Z BUArIC
其他机构的文件 SHb(O<6 U_l'3oPJw Rely on the work of experts ;!<
Znw 依靠专家的工作 D<i[LZd x_!0.S
U Rely on the work of internal audit ow=UtA-^O 依靠内部审计工作 fEE
/-}d RyB~Lm`ZK% 3. Internal control ^04Q %, 内部控制 'D1A}X %Pqk63QF The evaluation of internal control systems ^taBG3P 对内部控制系统的评估 CRve.e8J raVA?|'g~ Tests of control 4F>Urh+ 控制测试 YKbCdLQ vKwQXR~C Substantive procedures (time, nature, extent) %n%xR%| 实质性程序(时间,性质,程度) P #F=c34u L\{IljA Transaction cycles: revenue, purchases, inventory, etc. e^YHJ>@ 交易周期:收入,采购,库存等。 U'UQ|%5f C9DJO:f.2y ,B&fFis 4.Audit evidence @;xMs8@ 审计证据 <WXzh5D2 LLWB Obtain sufficient, appropriate audit evidence H
xV#WoYKj 获取足够、适当的审计证据 CxhY$%C (L :M{Y,~cP Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations SjjIr ^ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 1pv}]&X l:6,QaT1 The audit of specific items -5>-%13 审计的具体项目 bb42v7? UmnE@H"t$\ Receivables: confirmation 1QZ&Mj^^ 应收帐款:确认 .O*bILU &Lt[WT$ Inventory: counting, cut-off, confirmation of inventory held by third parties 22<0DhJ 存货:数量,减值,第三方持有存货的确认 KD1=Y8
0P v]%WH~> Payables: supplier statement reconciliation, confirmation S|rgCh!h 应付帐款:供应商的申明一致,确认 t&5%?QyM Bx"7%[ Bank and cash: bank confirmation fW`&'! 银行存款和现金:银行的确认 }
7G8|54t vB37M@wm Auditing sampling 6+V\t+aug 审计抽样 ]Q
"p\@\! =z{JgD/ 5.Review
:{'k@J"|a 复核 hqk}akXt 4ww]9J Subsequent events gx03xPeu 随后发生的事件 G Ejd7s]C Ov-b:lH 4$/i%B#ad sC00un% B,z<%DAE Going concern ;v17K 持续关注 '`Bm'Dd SxyONp.$\ Management representations 4E8JT#& 与管理层的交涉沟通 Q "oI])r ^ yh'lh/ Audit finalization and the final review: unadjusted differences _<$>*i
R 审核定稿和最后审查:未经调整的差异 d"G+8}.4 n/QF2&X7) 5_0(D;Q 6. Reporting &X9Z
W$C 报告 xRuFuf8 学会计论坛bbs.xuekuaiji.com eMOD;{Q?X Appendix @4%L36k 附录 VhT=
l Audit procedure `"i Y* 审计程序 hA 3HVP_