1. Assurance engagements and external audit
保证约定和外部审计 x 8|sdZFxo 'tm%3`
F Materiality, true and fair presentation, reasonable assurance k` cz$> 物质性,真实公平的描述,合理的保证 eD2u!OKW! R9%Um6 Appointment, removal and resignation of auditors KeFEUHU 审计人员的的任命、免职和辞职 '[g@A>xDvW R-5EztmLae Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion os9X)G 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9M8n d[eN#< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior &
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l 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Pv,Q*gh` X]
cI ? Engagement letter tj7{[3~-[ 约定书(委托书) 9O1#%
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2. Planning and risk assessment QU{
|S.\ 规划和风险评估 D;
i%J 3z5w}qN]M General principles 9[31EiT 一般原则 kB:6e7D|[ `_M*2(rt Plan and perform audits with an attitude of professional skepticism AM?6
2 持专业的怀疑态度计划和执行审计工作 <Wqk5mR Twl>Pn> Audit risks = inherent risk ×control risk ×detection risk A"ApWJ3 审计风险=内在风险×控制风险×检查风险 @'XxMO[Z!< C
0@tMB7 Risk-based approach <e)5$Aj 基于风险的办法 Ni bOtIZ `q":i>FP2 Understanding the entity and knowledge of the business JzI/kH~ 了解商业的实质和知识 ;]/>n:[E SY &)?~C Assessing the risks of material misstatement and fraud lyZ[tP S 评估材料错报和舞弊的风险 $w%n\t>
B TX/Ng+v S Materiality (level), tolerable error |1M+FBT$w 重要性(级别),可容忍误差 z;fi ?7n(6kmj4Q Analytical procedures wX7|a/|@ 分析程序 {[Sd[P {6E&\
Planning an audit k(As^'> 规划审计工作 t.f#_C\ GP|G[ Audit documentation: working papers #*
r u* 审计文件:工作底稿 c^Y&4=>T --X1oC52A The work of others Y5rR 其他机构的文件 9#C hn~ \ B-EVo&. Rely on the work of experts
^dc~hD 依靠专家的工作 `VJJ"v<L z^xrB$8
u Rely on the work of internal audit
f/!^QL{ 依靠内部审计工作 WcE{1&PXx IG}`~% Z 3. Internal control q>JW$8 内部控制 I)9un|+,y !4gyrNS The evaluation of internal control systems =[X..<bW9: 对内部控制系统的评估 N^u,C$zP9C Tno[LP, Tests of control d`M]>EDXp 控制测试 1a|Z !V
zi l,(Mm,3 Substantive procedures (time, nature, extent) Ry5/O?QL 实质性程序(时间,性质,程度) 7F=Xn@ _ x^s2bb Transaction cycles: revenue, purchases, inventory, etc. 67916 交易周期:收入,采购,库存等。 HW0EP J '%k<? * 7hQf
T76h 4.Audit evidence aq a%B 审计证据 "!\O N)l* }PdHR00^ Obtain sufficient, appropriate audit evidence F.nJXZnJ 获取足够、适当的审计证据 ve#*qz Y w>RBth^p Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations z%
ln} 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 Y ;JPr BC/oh+FW3 The audit of specific items u!iBAr5 审计的具体项目 B5-G.Z (6Ss
k4 Receivables: confirmation \dIc_6/D1 应收帐款:确认 hJ)>BeH0 st8=1}:&\ Inventory: counting, cut-off, confirmation of inventory held by third parties .iDxq8l 存货:数量,减值,第三方持有存货的确认 ppwjr
+ }8+rrzMUB Payables: supplier statement reconciliation, confirmation pI__< 应付帐款:供应商的申明一致,确认 pv:7kgod
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3&* Bank and cash: bank confirmation ;=&D_jGf]
银行存款和现金:银行的确认 =N_7DT i0,'b61qE Auditing sampling bzI!;P1& 审计抽样 qN hV zx l~f>ve| 5.Review
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Pp;% 复核 \,U#^Vr +Lq;0tRC Subsequent events H(eGqVAq, 随后发生的事件 :'\4%D=w ;g-L2(T05; $jLJ&R=?] kG =nDy 4v@urW s
Going concern R"j6 w[tn 持续关注 FQV]/ 6usy0g
D Management representations WK{{U$:$ 与管理层的交涉沟通 Qv3g
4iJ M?61g( Audit finalization and the final review: unadjusted differences
2r3]DrpJ 审核定稿和最后审查:未经调整的差异 -jBk XIv{jzgF <"SDU_<xG 6. Reporting a$Lry?pb 报告 l7rGz2:? 学会计论坛bbs.xuekuaiji.com (9;qV:0` Appendix 'rT@
r:6fn 附录 1QfOD-lv Audit procedure ?J;* 审计程序 (-lu#hJ`&r