1. Assurance engagements and external audit
保证约定和外部审计 tE3#Uq =Hplg>h) Materiality, true and fair presentation, reasonable assurance ^\=<geEj 物质性,真实公平的描述,合理的保证 +bpUb0.W Hhx"47: Appointment, removal and resignation of auditors G"P@AOw 审计人员的的任命、免职和辞职 wdg,dk9e$ A;ip
V :) Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Cw7
07 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 x"xl3dRu " &2Kvsz Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Sy|fX_i 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 BSt^QH-' j"6r]nc& Engagement letter &?N1-?BjM 约定书(委托书) Er/h:= rTTde^^_ 2. Planning and risk assessment | a001_Wv 规划和风险评估 ;f,
`T (;DnL|"'8 General principles Qj;wklq 一般原则 jb;!"HC _9 yb5_ Plan and perform audits with an attitude of professional skepticism fA"N5qQI( 持专业的怀疑态度计划和执行审计工作 BfZAK0+*$ &V/n!|q<H Audit risks = inherent risk ×control risk ×detection risk XY %
er 审计风险=内在风险×控制风险×检查风险 9e|-sn 8~*<s5H Risk-based approach cV]c/*zA 基于风险的办法 l;{n"
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r+8 Understanding the entity and knowledge of the business sa 8JN.B 了解商业的实质和知识 C\"nlNKw 4 mj\wBp Assessing the risks of material misstatement and fraud y!_*CYZ~m 评估材料错报和舞弊的风险 .\Gl)W #r5IwyL Materiality (level), tolerable error L#U-dzy\ 重要性(级别),可容忍误差 Gy}WZ9{
t&scvXh Analytical procedures =' %r"_`} 分析程序 Hq<Sg4nz dH]0(aJ Planning an audit B=dF\.&Z 规划审计工作 G<1)NT\u h8Wv t's Audit documentation: working papers p;8I@~dh 审计文件:工作底稿
9$ GAs x=-dv8N? The work of others K]c|v
i_D 其他机构的文件 3=YK" 5J >
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CM Rely on the work of experts MU_8bK9m 依靠专家的工作 <'(O0 _8zZ.~) Rely on the work of internal audit tE|W8=be/ 依靠内部审计工作 WFHS8SI KWu
c*! 3. Internal control VtM:~|v 内部控制 0
0JH*I W=QT-4 The evaluation of internal control systems {B;<R1 对内部控制系统的评估 `Uz2(zqS D,$!.5OA Tests of control op!ft/Yyb 控制测试 jV W .=FK k&JB,d-mJ% Substantive procedures (time, nature, extent) IZ9L
;"} 实质性程序(时间,性质,程度) ?HD
eiJkX sGBm[lplz Transaction cycles: revenue, purchases, inventory, etc. 7E0L-E=. 交易周期:收入,采购,库存等。 XSfl'Fll D yT3q~#: ucP"<,a 4.Audit evidence YJ6y]r
K2, 审计证据 tccw0 *U<l$gajq Obtain sufficient, appropriate audit evidence ,Z3 (`ftC 获取足够、适当的审计证据 Kivr)cIG L>trLD1pt Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5Q/&,NP
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 +, IMN)?;z Wi;wu* The audit of specific items b\Wlpb=QZ 审计的具体项目 $m
hIXA. ?$chO|QY Receivables: confirmation !sTOo 应收帐款:确认 ejFGeR N<d0C Inventory: counting, cut-off, confirmation of inventory held by third parties 1\t# *N 存货:数量,减值,第三方持有存货的确认 Y5dt/8Jo ~8oti4 Payables: supplier statement reconciliation, confirmation s%cfJe_k 应付帐款:供应商的申明一致,确认 (u_?#Pj
X 6np Bank and cash: bank confirmation P0mY/bBU 银行存款和现金:银行的确认 J2_~iC&;s sY-
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Q Auditing sampling >$/<~j] 审计抽样 1QA{NAnu& vk1E!T9X 5.Review
jV|j]m&t 复核 tyI!y~-z -22]|$f Subsequent events {s{b
nU 随后发生的事件 ^CBc~um2 c>$PLO^ %&Fsk]T%: /#FU" ,P>xpfdK Going concern ELvP<Ny} 持续关注 7]8nW!h; w;OvZo| Management representations 5LX'fL7zU 与管理层的交涉沟通 ~K2.T7= TXWYQ~]3w Audit finalization and the final review: unadjusted differences prdc}~J8{ 审核定稿和最后审查:未经调整的差异 :>q*#vlb !
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D 6. Reporting E2nsBP=5C 报告 + g*s%^(E 学会计论坛bbs.xuekuaiji.com H6oU Ne Appendix {CaTu5\ 附录 \*+-Bm:$j Audit procedure [6u8EP0xM 审计程序 >^Z==1