1. Assurance engagements and external audit
保证约定和外部审计 Oq("E(z+f |z~?"F6 Y< Materiality, true and fair presentation, reasonable assurance wmIq{CXx, 物质性,真实公平的描述,合理的保证 Y5
dt?a &~&i > Appointment, removal and resignation of auditors t^'1Ebg 审计人员的的任命、免职和辞职 dw-r}Qioe mKg~8q 3
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion JTC&_6 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 .^uu*S_ R3~&|>7/T Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior zehF/HBzE 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
_#_Ab8# LP~$7a Engagement letter Cur)| 约定书(委托书) +[ F8>9o& ,rd+ dN 2. Planning and risk assessment DXUI/C f 规划和风险评估 8+gn
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s}8y General principles EW`3h9v~ 一般原则 ?`r/_EKNv
$Z j. Plan and perform audits with an attitude of professional skepticism R[V%59#{Z 持专业的怀疑态度计划和执行审计工作 4-m%[D
|W l^_X?L@ Audit risks = inherent risk ×control risk ×detection risk J4gIkZD 审计风险=内在风险×控制风险×检查风险 *+IUGR ]?r8^L yZ4 Risk-based approach j@DyWm/7 基于风险的办法 I/tzo(r itP_Vxo/H Understanding the entity and knowledge of the business 6f?DW-)jp/ 了解商业的实质和知识 `{/=i|6 Xy{b(b;9 Assessing the risks of material misstatement and fraud 1.!(#I3 评估材料错报和舞弊的风险 M3Z yf =$'Zmb
[D Materiality (level), tolerable error
p.%$ 重要性(级别),可容忍误差 ~ce.
&C7cR 6/z}-;,W' Analytical procedures ReRRFkO"2 分析程序 HCu1vjU(] a'\`Mi@rb Planning an audit
n33SWE( 规划审计工作
`DwlS!0 <7p2OPD Audit documentation: working papers !y),| #7P 审计文件:工作底稿 I;7{b\t
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^pQ]@ The work of others _CZ* z 其他机构的文件 &F:7U! <Z&gAqj 2 Rely on the work of experts |\ay^@N 依靠专家的工作 Z(.Tl M2h Qknd ^% Rely on the work of internal audit M *}$$Fe| 依靠内部审计工作 o
ZAjta_4 wOsr#t7 3. Internal control 2P|-V} ;9 内部控制 }'{(rU &K4o8Qz The evaluation of internal control systems Ue%0.G|<W 对内部控制系统的评估 BgRiJFa.d[ +vuW9 Tests of control @bPJ}C 控制测试 ?SpI^Wn)[ }}]Y mf Substantive procedures (time, nature, extent) JdAjKN 实质性程序(时间,性质,程度) k
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5] ZLV~It&) Transaction cycles: revenue, purchases, inventory, etc. )u
aB^L1 交易周期:收入,采购,库存等。 ZN?(lt)u9 LU]~d<i99 c{<3\ 4.Audit evidence ] *Hz' 审计证据 :Cuae?O, ]gEfm~YV Obtain sufficient, appropriate audit evidence 4
$J/e?i 获取足够、适当的审计证据 Q-0[l/A}a / [19ITZ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +VeLd+Q} 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Nr)(&c8 vxgm0ZOMN The audit of specific items X4TUi8ht!] 审计的具体项目 3aOFpCs|# .{}t[U Receivables: confirmation J@5 OZFMZ 应收帐款:确认 0uvL,hF u-W=~EO5# Inventory: counting, cut-off, confirmation of inventory held by third parties
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~E}x 存货:数量,减值,第三方持有存货的确认 F,W(H@ ~x m&\Gz*)3 Payables: supplier statement reconciliation, confirmation T;% SB& 应付帐款:供应商的申明一致,确认 &a:aW;^A7 3ZVfZf Bank and cash: bank confirmation }a`LOBne 银行存款和现金:银行的确认 p[wjHfIq -lp_~)j^ Auditing sampling }_;nln?t( 审计抽样 WZMsmhU@T #=tWCxf= 5.Review
(y36NH+ 复核 &zT~3>2 W)_B(;$] Subsequent events 8 2qe|XD4p 随后发生的事件 ?{2-,M0 KYQ6U.%W gu/Yc`S[ w7
C=R8^ j Hzy1P{? Going concern jQDxbkIuzE 持续关注 s6egd%r
,i|f8pZ Management representations 5YCbFk^ 与管理层的交涉沟通 ;CW$/^QNr5 cBA[D~s Audit finalization and the final review: unadjusted differences ~RJg.9V 审核定稿和最后审查:未经调整的差异 }>w;
+XU YszhoHYh IlrmXSr 6. Reporting 9p.>L8 报告 OTm`i>rB 学会计论坛bbs.xuekuaiji.com n*1UNQp@]O Appendix jDnh/k0{d 附录 Wama>dy% Audit procedure -FI1$ 审计程序 ra&C|"~E