1. Assurance engagements and external audit
保证约定和外部审计 8KsPAK_ #1WCSLvtV Materiality, true and fair presentation, reasonable assurance k=O
物质性,真实公平的描述,合理的保证 vz&88jt 4v9d&
m!< Appointment, removal and resignation of auditors Y<_;8%S 审计人员的的任命、免职和辞职 :4r*Jju<V )G*xI`(@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion D J7U6{KLq 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 T`GiM%R;g {TDZDH Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Zb:Z,O(vn 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 ryb81 .| +fQJ#?N2n Engagement letter B#3Q4c$ 约定书(委托书) Z,V<&9a; yI/ FD 2. Planning and risk assessment YdN]Tqc 规划和风险评估 ,E"n 7*6mr *JZlG%z General principles Y+5aT(6O 一般原则 7;pQ'FmZJ D2RvFlAXu Plan and perform audits with an attitude of professional skepticism `^|l+TJG 持专业的怀疑态度计划和执行审计工作 1*.*\4xo e%IbME]x Audit risks = inherent risk ×control risk ×detection risk N*)
O_Ki 审计风险=内在风险×控制风险×检查风险 7R5+Q\W kM(m$Oo. Risk-based approach RYd
I$&] 基于风险的办法 (O&HCT| 2rb@Md]dx Understanding the entity and knowledge of the business Kq(JHB+ 了解商业的实质和知识 .Ad9(s DVDzYR**4 Assessing the risks of material misstatement and fraud rbl^ aik 评估材料错报和舞弊的风险 d\25 3rR1/\ Materiality (level), tolerable error
.hnq>R\ 重要性(级别),可容忍误差 %"WhD'*z} T1'\!6_5 Analytical procedures p1W6 s0L 分析程序 I1I-,~hO '%YE#1*gH Planning an audit +k[w)7Q 规划审计工作 "8~PfLJ+ 0%)T]
SDS Audit documentation: working papers z[y 审计文件:工作底稿 dN7.W
Wfy+9"-;s The work of others rK|(" 其他机构的文件 M+b?qw '8(Ui
B5d Rely on the work of experts p7HLSB2Rp 依靠专家的工作 :}-?X\|\ RE
4WD9n Rely on the work of internal audit z;_v
l 依靠内部审计工作 T\bpeky~ ZB}A^X 3. Internal control J~50#vHY 内部控制 \xcf<y3_ ?Iq{6O>D. The evaluation of internal control systems 8H`L8:
CM 对内部控制系统的评估 wvxsn!Ao&= 6Nt/>[ Tests of control %?Q&a ] 控制测试 .Lu3LVS 9%bErMHL Substantive procedures (time, nature, extent) _dmG#_1 实质性程序(时间,性质,程度) 5:C>:pA V @;N(3| n7 Transaction cycles: revenue, purchases, inventory, etc. +L@\/=
;G 交易周期:收入,采购,库存等。 $PAAmaigi 2e
03m62* 6 N:Ps8Hg 4.Audit evidence USS%T<Vk 审计证据 hljKBx~ !
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Obtain sufficient, appropriate audit evidence <0 qhc$M 获取足够、适当的审计证据 ;8^(Z nF<xJs Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations d={o|Mf 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 3s67)n ;tF&r1 The audit of specific items *)Cr1d k 审计的具体项目 4O/IT1+A .!Kqcz% A Receivables: confirmation Uw!d;YQm 应收帐款:确认 (E,Ibz2G:e 6 jm@`pYbE Inventory: counting, cut-off, confirmation of inventory held by third parties R/kJUl6HEl 存货:数量,减值,第三方持有存货的确认 +\)Y,@cw gNc;P[ Payables: supplier statement reconciliation, confirmation "z;R"sv\ 应付帐款:供应商的申明一致,确认 9NNXj^7 ~*9Ue@ Bank and cash: bank confirmation El: @l% 银行存款和现金:银行的确认 1iNMgA =LKM)d=1 Auditing sampling scYqU7$%T 审计抽样 =8%*Rrj^ <(B|g&A 5.Review
o*ucw3s> 复核 O:GAS [O` Wq"-T.
i Subsequent events `@v;QLD"d< 随后发生的事件 DEt!/a{X .N@+Ms3 O&yAFiCd 1uCF9P
ai 3HW&\:q5'M Going concern U_j[<.aN) 持续关注 GZKYRPg ';c 6 Management representations
3bR%#G% 与管理层的交涉沟通 ~P"Agpx3u c b&Yf1 Audit finalization and the final review: unadjusted differences 6}!1a?X 审核定稿和最后审查:未经调整的差异 +."cbqGP_q R/*"N'nH-% ';My"/
Z- 6. Reporting )9[u*|+ 报告 8DY:a['-d 学会计论坛bbs.xuekuaiji.com MGxkqy? Appendix odC"#Rb 附录 \7>*ULP Audit procedure +^&i(7a[? 审计程序 0NKgtH~+