1. Assurance engagements and external audit
保证约定和外部审计 *6 z'+
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M0k Materiality, true and fair presentation, reasonable assurance E)&NP}k-P 物质性,真实公平的描述,合理的保证 Pi
&fwGL Z/V`Z* fy Appointment, removal and resignation of auditors X7XCZSh#A 审计人员的的任命、免职和辞职 [M7iJcwt JEK%y
Mj Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )V[w:= * 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ,mO(!D "v\ bMuS Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "W?l R4 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 }AMYU>YE
= dK0}% ]i3# Engagement letter !^Z[z[ 约定书(委托书) bik] JIM r)9i1rI+ 2. Planning and risk assessment 5p]urfN-f 规划和风险评估 X <ba|( z)
]BV= General principles K]H"qG.K 一般原则 iGEQXIr3 0,vj,ic*WX Plan and perform audits with an attitude of professional skepticism %9~kA5Qj 持专业的怀疑态度计划和执行审计工作 ?;AL F }2iKi(io* Audit risks = inherent risk ×control risk ×detection risk eLDL "L 审计风险=内在风险×控制风险×检查风险 .v
#0cQX+. #GDh/t2@ Risk-based approach k$$S!qi# 基于风险的办法 X*0eN3o. Azq#}Oe)u Understanding the entity and knowledge of the business ((
RpT0rP\ 了解商业的实质和知识 MQ9M%> @mQ/WYs Assessing the risks of material misstatement and fraud !~|"LA!jn 评估材料错报和舞弊的风险 ;i-D~Np| uusY,Dt/9 Materiality (level), tolerable error
y7;XOPm 重要性(级别),可容忍误差 xvdnEaWe$ }OX>( Analytical procedures )<}VP&:X 分析程序 =XRgT1>e $dVgFot Planning an audit TeGLAt
规划审计工作 /\3XARt 3-9J"d! Audit documentation: working papers HAI1%F236 审计文件:工作底稿 *s<dgFA' 6gg# Z The work of others 8eS@<[[F# 其他机构的文件 K;ry4/Vap X."h Tha5 Rely on the work of experts HkfSx rTgQ 依靠专家的工作 \f
M!^ V %{9o Rely on the work of internal audit wNf*/?N 依靠内部审计工作 qs8K jG@ WrK^> 3. Internal control J<5vs3[9 内部控制 HhQPgjZ/ A\PV@w%Ai The evaluation of internal control systems G5XnGl}Q 对内部控制系统的评估 R<0!?`b h>L6{d1 Tests of control -%/,j)VKD 控制测试 `aX}.{.! N?U&(
@p Substantive procedures (time, nature, extent) -fSKJo#}| 实质性程序(时间,性质,程度) *2m&?,nJ ]uj.uWD Transaction cycles: revenue, purchases, inventory, etc. QLpTz"H 交易周期:收入,采购,库存等。 T h- vG c J"]yG)= ?w5nKpG#RI 4.Audit evidence um0}`Xq ^ 审计证据 <1'X)n&Kw$ C)3$";$5) Obtain sufficient, appropriate audit evidence 2h? r![ 获取足够、适当的审计证据 k`4\.m"& B,VSFpPx Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ]BS{,sI 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
d8 BK/b @SQ*/sw (c The audit of specific items k~9Ywf 审计的具体项目 W%
jX- - m x3^ Receivables: confirmation -5-SlQu 应收帐款:确认 _6ax{:/Q .pu`\BW> Inventory: counting, cut-off, confirmation of inventory held by third parties M3Z Jt' | 存货:数量,减值,第三方持有存货的确认 23n8,} H, :
PjUl Payables: supplier statement reconciliation, confirmation tL4]6u 应付帐款:供应商的申明一致,确认 A'AWuj\r2R >0;"qT Bank and cash: bank confirmation j
n&9<"W 银行存款和现金:银行的确认 K/.hJ )'I<xx'
1 Auditing sampling /qQ2@k 审计抽样 I\4`90uBN HOQ
_T4 5.Review
vM3|Ti>a' 复核 [@Fe
RIu8 WO*WAP)n Subsequent events #]\G*>{ 随后发生的事件 mBgx17K/-_ *1
$~CC7 AU?YZEAei R\Ynn^w
+&zuI Going concern 2mp>Mn~K^ 持续关注 u(G;57ms ;51!aC Management representations %Ja{IWz9L 与管理层的交涉沟通 |(w#NE5 _.8]7f`*Gc Audit finalization and the final review: unadjusted differences PH4bM 审核定稿和最后审查:未经调整的差异 tlxjs]{0E 8RT0&[ =/'*(\C2 6. Reporting ^d$e^cU 报告 iU+,Jeu 学会计论坛bbs.xuekuaiji.com _nFvM'`< Appendix :<7>-+pa 附录 ]~ 8N Audit procedure AA%g^PWpR 审计程序 KZ/^gR\d