1. Assurance engagements and external audit
保证约定和外部审计 m#F`] { _-F s#f8 Materiality, true and fair presentation, reasonable assurance VD\=`r)nT 物质性,真实公平的描述,合理的保证 b_):MQ1{ wa3}SB Appointment, removal and resignation of auditors #5j\C+P}| 审计人员的的任命、免职和辞职 Hq 188< 5PnDN\ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "wHFN>5B 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @OHm#`~ BF <ikilR Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior NgCvVWto 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 kSh( u <"|,"hA Engagement letter PiYxk+N 约定书(委托书) .6'qoo_N yvYad 2. Planning and risk assessment K96<M);:g 规划和风险评估 l/awS!Q/nF m9Hit8f@Q General principles L,
@lp 一般原则 ?3xzd P N8FF3}>
g Plan and perform audits with an attitude of professional skepticism VU d\QR- 持专业的怀疑态度计划和执行审计工作 IB7E}56l
U`m54f@U Audit risks = inherent risk ×control risk ×detection risk (
J!+(H8 审计风险=内在风险×控制风险×检查风险 6i~WcAs 4_cqT/ Risk-based approach $p?
aVO 基于风险的办法 J9[r|`gJ( d<N:[Y\4
l Understanding the entity and knowledge of the business \K!VNB>h 了解商业的实质和知识
(ICd} 'X2POay1 Assessing the risks of material misstatement and fraud iW /}# 评估材料错报和舞弊的风险 $ DSZO!pB ,nB5/Lx Materiality (level), tolerable error NTI+ 重要性(级别),可容忍误差 igR";OQk w)Qp?k
d Analytical procedures 7x4PaX( 分析程序 qm o9G ~`:L?Jkb6H Planning an audit NPe%F+X 规划审计工作
*w&Y$8c( "!%l/_p? Audit documentation: working papers C-[eaHJ'$ 审计文件:工作底稿 $'h
Ez/ v OpKNp The work of others .=jay{ 其他机构的文件 pD#rnp>WWt Ak"m 85B Rely on the work of experts r?
E)obE 依靠专家的工作 "~
C,bk 3x'|]Ns Rely on the work of internal audit wx0j(:B] 依靠内部审计工作
O+Y6N h{HHLR 3. Internal control <3C*Z"aQ>| 内部控制 Ge-vWf-RbB *6DB0X_-} The evaluation of internal control systems sI^Xb@'09$ 对内部控制系统的评估 wov\kV @'!SN\?W8 Tests of control 1F&Trqq 控制测试 o="M hp-<2i^"! Substantive procedures (time, nature, extent) o!ebs0 实质性程序(时间,性质,程度) }oGA-Qc}B 2)HuZda Transaction cycles: revenue, purchases, inventory, etc.
k5.Lna 交易周期:收入,采购,库存等。 <+vw@M 8i#2d1O )"aV* " 4.Audit evidence .MoU1n{Yc 审计证据 |_aa&v~ &H/'rd0M Obtain sufficient, appropriate audit evidence CD( :jM? 获取足够、适当的审计证据 '=8d?aeF nwRc%C``UK Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations qm8B8&-
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 IE/^\ M A1>OY^p3% The audit of specific items B; h"lv 审计的具体项目
>rKIG~P_ h-<81"}j1 Receivables: confirmation dufu|BL|} 应收帐款:确认 e_ANUll1
+V046goX W Inventory: counting, cut-off, confirmation of inventory held by third parties ywm8N%]v 存货:数量,减值,第三方持有存货的确认 }" %?et( ARwD~
Tr Payables: supplier statement reconciliation, confirmation 9BBmw(M} 应付帐款:供应商的申明一致,确认 ( !fKNia@S ""F5z,' Bank and cash: bank confirmation 'UX!*5k<: 银行存款和现金:银行的确认 J({Xg? vJc- 6EO Auditing sampling ']z{{UNUN 审计抽样 xvl#w ZWU)\}}_R 5.Review
]e>w}L(gV 复核 >kDQkhZ
KD7dye Subsequent events Rmt~,cW!\ 随后发生的事件 e9 5Lo+:f P& -Qc })8N5C+KU rt~d6|6 J1RJ*mo7, Going concern cyv`B3} 持续关注 ^"1n4im YPK(be_|I Management representations Gm.T;fc: 与管理层的交涉沟通 L<-_1!wh 0c'<3@39k| Audit finalization and the final review: unadjusted differences l2rd9-T 审核定稿和最后审查:未经调整的差异 "ZoRZ'i >j(_[z|v3 R0]1xGz 6. Reporting OXSmt
DvJ 报告 ex9g?*Q 学会计论坛bbs.xuekuaiji.com Ou!2[oe@M Appendix aweV#j(y 附录 2%@4] Audit procedure ?2;&O`x* 审计程序 E+R1 !.