1. Assurance engagements and external audit
保证约定和外部审计 t=#)3C`Q} =G :H)i Materiality, true and fair presentation, reasonable assurance 'cv/"26# 物质性,真实公平的描述,合理的保证 $G[##j2 NGu]|p Appointment, removal and resignation of auditors y C#{nUdw 审计人员的的任命、免职和辞职 )ej8vm w93,N+es6 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mUxD.;P 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 sBMHf9u V
Euv Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior crQuoOl7 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ;f\0GsA# !RI&FcK Engagement letter TEtZPGFl 约定书(委托书) T7`Jtqf .67W\p 2. Planning and risk assessment \kx9V|A' 规划和风险评估 <jF <_j 0Qz
\"gr General principles QG.FW;/L, 一般原则 w# ['{GL ge|}'QKow Plan and perform audits with an attitude of professional skepticism vEkz5$ 持专业的怀疑态度计划和执行审计工作 Z)<>d. I5mS!m/X Audit risks = inherent risk ×control risk ×detection risk tx.sUu6 审计风险=内在风险×控制风险×检查风险 o<y7Ut 4Bz~_ Risk-based approach |NqQKot1 基于风险的办法 OA;L^d
6*E7} Understanding the entity and knowledge of the business 7@\iBmr6 了解商业的实质和知识 ZyG528O22 /dAIg1ra Assessing the risks of material misstatement and fraud @({65 gJ* 评估材料错报和舞弊的风险 .Kx5Kh{ Rs dACP Materiality (level), tolerable error YG_3@
`-< 重要性(级别),可容忍误差 51A>eU| &AzA0r&, Analytical procedures X!m/I
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Planning an audit {,m
!%FDL 规划审计工作 :\ S3[(FV ]du pU"VV Audit documentation: working papers }.#C9<"} 审计文件:工作底稿 xGqZ8v`v yR&E6o.$z The work of others =8]'/b 其他机构的文件 ^U52
*6 : v]< h Rely on the work of experts MkQSq
MU= 依靠专家的工作 QS[%`-dR2 1t6UI4U!$ Rely on the work of internal audit cla4%|kq3Y 依靠内部审计工作 Wl1%BN0> _+GCd8d 3. Internal control )gE:@3 内部控制 3E#acnqn* #8'%CUF*<8 The evaluation of internal control systems D,2,4h!ka 对内部控制系统的评估 fQ<V_loP.@ {d)+a$qj Tests of control `Tab'7 控制测试 (+_Amw!W l)?c3 Substantive procedures (time, nature, extent) wFh{\ 实质性程序(时间,性质,程度) QDU^yVa_ :Z<-J` Transaction cycles: revenue, purchases, inventory, etc. 6d_l[N 交易周期:收入,采购,库存等。 ^T^fowt=r 9 eP @} C6 18Ty)7r' 4.Audit evidence RAe:$Iv$!v 审计证据 b747 eR 7E UXd\Q'' Obtain sufficient, appropriate audit evidence aFLm, 获取足够、适当的审计证据 [;c#L
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jk Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations h5F1mr1Sa 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 c|
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VKMmU The audit of specific items EPyFM_k 审计的具体项目 |XeuqZa Q?vGg{> Receivables: confirmation xD1w#FMlQs 应收帐款:确认 %hY+%^k. -E.EI@" Inventory: counting, cut-off, confirmation of inventory held by third parties yHCBf)N7\ 存货:数量,减值,第三方持有存货的确认 t&ngOF Nj?,'?'O} Payables: supplier statement reconciliation, confirmation JTx&_Ok# 应付帐款:供应商的申明一致,确认 k)4
mgS%YG Bank and cash: bank confirmation .t\5H<z 银行存款和现金:银行的确认 A\WgtM
FX\ -Y$K Auditing sampling p3X> 审计抽样 Nhs]U`s(g TzVNZDQ`Jl 5.Review
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1e Subsequent events aVd{XVE 随后发生的事件 *Bc=g
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1lCa_ 与管理层的交涉沟通 Rom|Bqo; (eHvp Audit finalization and the final review: unadjusted differences B2VUH..am 审核定稿和最后审查:未经调整的差异 IeE+h-3p ]x! vPIyq r'-)@| 6. Reporting t[%9z6t 报告 ^KmyB6Yg 学会计论坛bbs.xuekuaiji.com #}l}1^$ Appendix R:zjEhH) 附录 Q']:k}y Audit procedure zS]Yd9;X1 审计程序 v$lP?\P;}X