1. Assurance engagements and external audit
保证约定和外部审计 DTrS9j?z ((
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K|d Materiality, true and fair presentation, reasonable assurance 8Czy<}S<G 物质性,真实公平的描述,合理的保证 A-e#&pJ |?6r&bT Appointment, removal and resignation of auditors _Z'j%/-4@D 审计人员的的任命、免职和辞职 d:C- |><hdBQXX< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7Wb:^.d
g 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @
^oOXc,r$ [$)C(1zY Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior fyIL/7hzf4 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 =D.M}xqo n.]K"$230 Engagement letter :Xc%_&) 约定书(委托书) !4cR&@[ 1TbY,3W 2. Planning and risk assessment WJBi#(SY 规划和风险评估 09<O b[%h (KR$PLxDK General principles -M}#-qwf 一般原则 S0nBX"$u pOQ'k>! Plan and perform audits with an attitude of professional skepticism 9,=3D2x& 持专业的怀疑态度计划和执行审计工作 I#QBJ# ?1JVzZ4H Audit risks = inherent risk ×control risk ×detection risk WbC|2! 审计风险=内在风险×控制风险×检查风险 rH7|r\] r {s!DRc]ln Risk-based approach tbD>A6&VM} 基于风险的办法 j(mbUB* #y13(u,dN Understanding the entity and knowledge of the business yS0YWqv]6@ 了解商业的实质和知识 (yWU9q)5 M7{w7}B0@ Assessing the risks of material misstatement and fraud P]:r'^Yn 评估材料错报和舞弊的风险 4VINu9\V Iih~W& Materiality (level), tolerable error ,<n >g; 重要性(级别),可容忍误差 r=6-kC!T9 &3lg\&" Analytical procedures {#N](yUm 分析程序 "1>I/
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kx8\]' Planning an audit I*_@WoI* 规划审计工作 &1Dq3%$c T6MlKcw,t Audit documentation: working papers
'&,$"QXwE 审计文件:工作底稿 3a #2 } +@[T0cXp The work of others ]2\|<. 其他机构的文件 3
/V&PDC*' T!e]= Rely on the work of experts :GXiA 依靠专家的工作 <a7y]Py B}_*0D Rely on the work of internal audit Xh"JyDTj3 依靠内部审计工作 OW1i{ 4E]w4BG) 3. Internal control M72. 内部控制 >aXyi3B r'xZF~}k"~ The evaluation of internal control systems Rhh5r0 \5 对内部控制系统的评估 ,.[T]37 D@ut -J(. Tests of control \U $'3M 控制测试 K|nh`r ZaJg$ Substantive procedures (time, nature, extent) @NlE2s6a 实质性程序(时间,性质,程度) ]V*s-och' U_ n1QU Transaction cycles: revenue, purchases, inventory, etc. 9
r.Os 交易周期:收入,采购,库存等。 6Mu_9UAl` :N$^x /{ y}5V3)P 4.Audit evidence 9TRS#iVL+* 审计证据 ?g
gl8bzA \'Oi0qo> Obtain sufficient, appropriate audit evidence FJo?~ 获取足够、适当的审计证据 ;sd[Q01 HwTb753 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations %+gYZv- 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 #DK@&Gv ,:POo^!/fT The audit of specific items +bpUb0.W 审计的具体项目 Hhx"47:
l,j7I3&~% Receivables: confirmation e;L++D 应收帐款:确认 QND{3Q 5{nERKaPf Inventory: counting, cut-off, confirmation of inventory held by third parties 2"+8NfFl 存货:数量,减值,第三方持有存货的确认 kt?G\H!} V45A>#?U Payables: supplier statement reconciliation, confirmation ~L\KMB/9e= 应付帐款:供应商的申明一致,确认 KZoIjK] A|>~/OW=@ Bank and cash: bank confirmation l~P%mVC3m 银行存款和现金:银行的确认 278:5yC 6;s.%W Auditing sampling _8x:%$ 审计抽样 K8[vJ7(!| w#|uR^~ 5.Review
K|JpkEw 复核 `-@8IZ7
QOXG:?v\ Subsequent events O@.C.5Ep 随后发生的事件 n;&08M5an} >np!f8+d"q .Z%y
16)T P^9y0Q |@'/F #T Going concern kaM=Fk=t 持续关注 {wsO8LX b(^/WCykH Management representations Y%<y`]I 与管理层的交涉沟通 qw^kA? m? 3!
Audit finalization and the final review: unadjusted differences S,ZlS<Z# 审核定稿和最后审查:未经调整的差异 4lrF{S8 ='r86vq A|jmp~@K)+ 6. Reporting }!_x
\eq^ 报告 r{NCI 学会计论坛bbs.xuekuaiji.com f</'=k Appendix =iJfz 附录 dCq-&3?t Audit procedure %f[0&)1!.v 审计程序 581Jp'cje