1. Assurance engagements and external audit
保证约定和外部审计 g/68&
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<7)sS<I Materiality, true and fair presentation, reasonable assurance *@^@7`W 物质性,真实公平的描述,合理的保证 K 0o F=| %${$P+a`D Appointment, removal and resignation of auditors _pb*kJ 审计人员的的任命、免职和辞职 8kcMgCO OqRRf
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion B R 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 # X1a v :J@3:+sr Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior kf<c[ su 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 s8's(*] ckV\f({ Engagement letter )l!
/7WKY 约定书(委托书) OXpN8Dh5 IIT[^_g 2. Planning and risk assessment (x\VGo 规划和风险评估 %rhZH^2 \ `z%5/@f; General principles 31 <0Nw;l 一般原则 \p.yR
. U8N X%*oW Plan and perform audits with an attitude of professional skepticism 2?6]Xbs{ 持专业的怀疑态度计划和执行审计工作 oR~d<^z( j[R.UB3J Audit risks = inherent risk ×control risk ×detection risk co\Il]`R/ 审计风险=内在风险×控制风险×检查风险 a}FY^4hl+ Id`V`|q Risk-based approach |,=^P`#% 基于风险的办法 8!.V`|@lt MCEHv}W Understanding the entity and knowledge of the business 5oCg&aT 了解商业的实质和知识 <%d
!Sk4 sG_/E-%5' Assessing the risks of material misstatement and fraud G!B:>P|\l 评估材料错报和舞弊的风险 -G/qfd|s/ QnP3U Materiality (level), tolerable error 'oY#a9~Z{ 重要性(级别),可容忍误差 _[E+D0A :2M&C+f[ Analytical procedures K^@9\cl^
分析程序 H"UJBO>$ }
)Lz%Z Planning an audit ;/Z-|+!IJt 规划审计工作 FP=27= #\=7A Audit documentation: working papers *k8?$(
审计文件:工作底稿 -8FUR~WJ ^vT!2
4sK The work of others z7AWWr=H 其他机构的文件 JttDRNZAU R)*DkL! Rely on the work of experts N8Z z6{rp 依靠专家的工作 \5! 7zPc T_D] rMl Rely on the work of internal audit _ {wP:dI " 依靠内部审计工作 qF`6l( :8oJG8WH 3. Internal control d,l?{Ln 内部控制 8 I_ TvDC4tm-: The evaluation of internal control systems 9`N5$;NzY 对内部控制系统的评估 AnX<\7bc} =c*l!."0 Tests of control 7p2xst 控制测试 eZU9L/w: jy2gR1~ Substantive procedures (time, nature, extent) 0
'Ho'wDb 实质性程序(时间,性质,程度) %EVgS F!r #I453 Transaction cycles: revenue, purchases, inventory, etc. wz69Yw7 交易周期:收入,采购,库存等。 s^eiym P <C(o0u&/ r)}U
'iv*% 4.Audit evidence 4%ooJi|) 审计证据 #L+:MA7H ML\>TDt Obtain sufficient, appropriate audit evidence -c0ypz 获取足够、适当的审计证据 hF0,{v Z#H<+S( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations P* `*^r3 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 :[_msd u>:(MARsR The audit of specific items %2zmc%]r 审计的具体项目 rfEWh
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C0^& Receivables: confirmation xH*X5? 应收帐款:确认 ?BfE*I$\h wT
a u.Bo Inventory: counting, cut-off, confirmation of inventory held by third parties Yjjh}R# 存货:数量,减值,第三方持有存货的确认 ySmbX 9
ET1Er{4 Payables: supplier statement reconciliation, confirmation ^
UmYW 应付帐款:供应商的申明一致,确认 rT/r"vr pCh v; Bank and cash: bank confirmation _#:/ ~Jp 银行存款和现金:银行的确认 *|dr-e_j p8!T)
?| Auditing sampling ,u2Qkw 审计抽样 8\lh'8 !>`Fg>uy 5.Review
v wEbGx 复核 bu]"?bc
jhm??Af Subsequent events '&![h7B 随后发生的事件 rtj`FH??11 ~x9]?T @9B*V~ < ^E.
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Going concern
L\PmT 持续关注 Q# B0JT1 Q<
:RLKVT Management representations |]*3En: 与管理层的交涉沟通 T^1
Z_|A VIT|# Audit finalization and the final review: unadjusted differences !=YKfzE 审核定稿和最后审查:未经调整的差异 4D0jt$== ;2<5^hgk 3x
0t[{l 6. Reporting sF{aG6u 报告 a]T:wUYG' 学会计论坛bbs.xuekuaiji.com qcj {rG18 Appendix Kp`{-dUf 附录 4KM-$h,4O Audit procedure Mqr_w!8d 审计程序 u
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