1. Assurance engagements and external audit
保证约定和外部审计 XJQ[aU"[]N [Ea5Bn;~! Materiality, true and fair presentation, reasonable assurance F;z FKvn 物质性,真实公平的描述,合理的保证 6=& wY KavRW.w Appointment, removal and resignation of auditors ~MXPiZG? 审计人员的的任命、免职和辞职 bc&:v$EGy auO^v;s Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion QQ?` 1W 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 CSD8?k]2 k}BNFv8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 2x{3' ^+l 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 -_2=NA?t nyMA%
9,B Engagement letter :n>h[{o% 约定书(委托书) 8n'C@#{WV iWv
gCm4 2. Planning and risk assessment 0nl)0|?Az 规划和风险评估 ]v lQNd? N
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X93 General principles =}V`O> 一般原则 o30PI MVTU$
65 Plan and perform audits with an attitude of professional skepticism *mBEF" 持专业的怀疑态度计划和执行审计工作 FV^kOz GWhb@K Audit risks = inherent risk ×control risk ×detection risk Fc nR}TE 审计风险=内在风险×控制风险×检查风险 xWV_Do)z C4n5U^ Risk-based approach E`'+1 基于风险的办法
:Ct}||9/ +ivz Understanding the entity and knowledge of the business PvA%c<z 了解商业的实质和知识 3rWqt nVYh1@yLy Assessing the risks of material misstatement and fraud D
m5UQe 评估材料错报和舞弊的风险 \"f}Fx zZDr=6|r_ Materiality (level), tolerable error nGP>M#F 重要性(级别),可容忍误差 \F<]l6E =g&0CFF < Analytical procedures 9,9( mbWJv 分析程序 m=n
V$H )kd PAw Planning an audit fCTjTlh 规划审计工作 (57x5qP
X ?49wq4L;a Audit documentation: working papers - BocWq\ 审计文件:工作底稿 Ds-%\@p ah}aL7dgO The work of others l\
(t~Q 其他机构的文件 d$>1 2>> Maq{
H` Rely on the work of experts OCX?U50am 依靠专家的工作 a#mdD:,cF GHoPv-# Rely on the work of internal audit s~TYzfA 依靠内部审计工作 NcPzmW{#;g '9b<r7\@ 3. Internal control b^%4_[uRu 内部控制 *FqNzly ~JBQjb] The evaluation of internal control systems %u!#f<"[ 对内部控制系统的评估 i
edoL0# }]f)Fz Tests of control 7$w:~VZ 控制测试 yyZjMnuD NW~n+uk5v Substantive procedures (time, nature, extent) 578Dl(I#) 实质性程序(时间,性质,程度) O[-wm;_(=* {9)LHX7dN Transaction cycles: revenue, purchases, inventory, etc. ^^)Pv#[3 交易周期:收入,采购,库存等。 `!rHH } #$Y^ +UN xo?f90+( 4.Audit evidence mjH8q&szf 审计证据 (3_2h4O LtCkDnXk Obtain sufficient, appropriate audit evidence 6g<JPc 获取足够、适当的审计证据 J]Y." hi *%g*Np_P Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Z|3l2ucl 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 eyy&JjVs Kr8p:$D}; The audit of specific items /Bb\jvk-E 审计的具体项目 lKe aI w\85D|u Receivables: confirmation .'SM|r$ 应收帐款:确认 ~C[R%%Gu
hNP| Inventory: counting, cut-off, confirmation of inventory held by third parties siOeR@>X 存货:数量,减值,第三方持有存货的确认 \ar.(J KaO8rwzDN Payables: supplier statement reconciliation, confirmation om@` NW 应付帐款:供应商的申明一致,确认 :vc[ iZ Z\NC+{7k] Bank and cash: bank confirmation 4R^'+hy|? 银行存款和现金:银行的确认 D<nTo&m_ U4Qc$&j> Auditing sampling 3}XUYF; 审计抽样 A4'vJk jz/@Zg", 5.Review
G&:YgwG 复核 Oq|pd7fcgm }Z2Y>raA\ Subsequent events N7Dm,Q ] 随后发生的事件 *}yW8i}36 I_N"mnn@Nr -6Cxz./#yS R0{n0Br P3(u+UI3 Going concern BYwG\2?~ 持续关注 wGw}a[a o#E
z_D[ Management representations .lRO;D 与管理层的交涉沟通 F*hs3b0Db hC~lH eH Audit finalization and the final review: unadjusted differences [f^~Z'TIN/ 审核定稿和最后审查:未经调整的差异 Qx$Yj 2D&tDX< U9kt7#@FDK 6. Reporting 5P+3D{ 报告 XPb7gd"%W 学会计论坛bbs.xuekuaiji.com 8`'_ckIgr Appendix \@gs
8K# 附录 3"&6rdF\jB Audit procedure 1\_4# @') 审计程序 .rax`@\8