1. Assurance engagements and external audit
保证约定和外部审计 2bOl`{x QHxo
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7 Materiality, true and fair presentation, reasonable assurance (tyky&$! 物质性,真实公平的描述,合理的保证 T`bUBrK6g` vb|
d Appointment, removal and resignation of auditors erKi*GssZ 审计人员的的任命、免职和辞职 u#y#(1
= OIK46D6?. Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |c>.xt~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~{GTL_w )HcLpoEi Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u* G+=aV.6 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ==UYjbuU AhkDLm+ Engagement letter b0/YX@ 约定书(委托书) LJ6l3)tpD CpB,L 2. Planning and risk assessment I$ R1#s 规划和风险评估 .4ZOm'ko{ dBwoAq`' General principles l3*GQ~m7 一般原则 /~Bs5f.]? a`8]TD Plan and perform audits with an attitude of professional skepticism ;%Px~g 持专业的怀疑态度计划和执行审计工作 ~%2yDhdQ `kE7PXqa Audit risks = inherent risk ×control risk ×detection risk +$Y*1{hyOo 审计风险=内在风险×控制风险×检查风险 R58NTPm {\vVzy,t7 Risk-based approach x4/{XRQ 基于风险的办法 6$0<&')Yb %|%eGidu Understanding the entity and knowledge of the business CiGXyhh 了解商业的实质和知识 C_'EO<w$ I:HrBhI)wP Assessing the risks of material misstatement and fraud Dw.I<fns^B 评估材料错报和舞弊的风险 #
E_S.. j0j!oj)7I Materiality (level), tolerable error mP=[h
|a$r 重要性(级别),可容忍误差 ' <xE0< ?68~ g<d, Analytical procedures ]Y-Y.&b7t 分析程序 LF
@_|oI `GkCOx, Planning an audit Faa>bc~E 规划审计工作 Aix6O=K6 //;(KmU9 Audit documentation: working papers {F2Rv 审计文件:工作底稿
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N hv?T}E The work of others :p,|6~b$ 其他机构的文件 1r};cY6 L N
Fe7<y Rely on the work of experts ; o
Y|~ 依靠专家的工作 kG{};Vm 3tCTPZy Rely on the work of internal audit <i4]qO(0u 依靠内部审计工作 ^EKRbPA9:< M.6uWwzQR 3. Internal control 'l=>H#}<B 内部控制 $,J0) ~ h`n '{s The evaluation of internal control systems ;Ce?f=4
对内部控制系统的评估 Y<u%J#'[ IG# wY Tests of control hRRxOr#*$ 控制测试 <F(S_w62 Zs{7km Substantive procedures (time, nature, extent) [k>{q+MWK 实质性程序(时间,性质,程度) Y,GlAr s4
?ueL'4Mm Transaction cycles: revenue, purchases, inventory, etc. V8):! 交易周期:收入,采购,库存等。 ~nhO*bs}7{ Z$g'h1,zW ?d3FR! 4.Audit evidence Y.) QNTh 审计证据 $ZGup"z) MZ&.{SY7 Obtain sufficient, appropriate audit evidence ~?Vo d|> 获取足够、适当的审计证据 "acI:cl?, wn?oHz* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >\^oCbqF}~ 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 [8UZ5_1W L f|M^UHt8* The audit of specific items |'1.ajxw 审计的具体项目 Q-V8=. .%{B=_7 Receivables: confirmation [ i,
[^ 应收帐款:确认 rh1PpsSc kmC0.\ Inventory: counting, cut-off, confirmation of inventory held by third parties oJ
%Nt&q 存货:数量,减值,第三方持有存货的确认 Jk-WD"J6
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b:iym0 Payables: supplier statement reconciliation, confirmation T)sIV5bk 应付帐款:供应商的申明一致,确认 ,hu@V\SKv Nwt[)\W ` Bank and cash: bank confirmation >!@D^3PPA 银行存款和现金:银行的确认 p\6}<b"p fMFkA(Of^ Auditing sampling } =)u_q 审计抽样 \t1#5 )W 5g-@ 5.Review
L=qhb;[L 复核 ;$6L_C4B lY"l6
.c Subsequent events p?>J
86%[ 随后发生的事件 lAM)X&}0 7Z`4Kdh . gEsD7]o(= ;"0bVs`.^e s=-?kcoJ2d Going concern C_/eNu\I 持续关注 "lu^ DJgM>&Y6, Management representations hG.}>(VV 与管理层的交涉沟通 1aO(+](; 6Aqv*<1=62 Audit finalization and the final review: unadjusted differences Bj2iYk_cLa 审核定稿和最后审查:未经调整的差异 )cRHt: r3U7`P Y\_mqd 6. Reporting [&*irk 报告 d+v|&yN 学会计论坛bbs.xuekuaiji.com ,"`3N2!Y} Appendix {$[0YRNk
u 附录 5JVBDA^#om Audit procedure i^jM9MAi 审计程序 xj U0&