1. Assurance engagements and external audit
保证约定和外部审计 29~Bu5 1C]mxV=% Materiality, true and fair presentation, reasonable assurance Y}UVC|Ef 物质性,真实公平的描述,合理的保证 R}J}Qb ),;O
3:n Appointment, removal and resignation of auditors NpN-''B\ 审计人员的的任命、免职和辞职 7f,!xh$ j$mCU? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion OS7^S1r- 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 hUO&rov3@
B>XfsZS Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior C<u<:4^H 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Pt^SlX^MM y)]L>o~ Engagement letter i
wS55o 约定书(委托书) ,"U_oa3 hCFgZiH2 2. Planning and risk assessment KCc7u8
规划和风险评估 zc#$hIi `iT{H]po General principles y3{F\K 一般原则 .|Y&,?k|Y m2
h@* Plan and perform audits with an attitude of professional skepticism 6tKCY(#oO+ 持专业的怀疑态度计划和执行审计工作 V_p[mSKJv IqrT@
jgN- Audit risks = inherent risk ×control risk ×detection risk f tE2@} 审计风险=内在风险×控制风险×检查风险 =/zb$d cz 'j27.Ry. Risk-based approach iB0#Z_ 基于风险的办法 ;(I')[R" 4t e QG Understanding the entity and knowledge of the business SG@-b( 了解商业的实质和知识 r>Rm=eKJ '7;b+Vbl# Assessing the risks of material misstatement and fraud io{\+%;b~ 评估材料错报和舞弊的风险 *uG!U%jY) 6
xq/ Materiality (level), tolerable error +2?=W1
` 重要性(级别),可容忍误差 O
iz@tEp=_ BfUM+RC%5 Analytical procedures M`u&-6 分析程序 CYFi_6MFl jS<(Oo Planning an audit 6! .nj3$* 规划审计工作 Oll,;{<O m?)REE Audit documentation: working papers ]~!?(d!J/ 审计文件:工作底稿 {Z!x]}{M u zgQ_ The work of others yDe6f(D 其他机构的文件
t'{IE!_ 4SDUTRoa Rely on the work of experts YggeKN 依靠专家的工作 % 8hjMds NcMohpkq Rely on the work of internal audit MFzJ 8^.1R 依靠内部审计工作 [QZ g=." d.Im{-S 3. Internal control B3C%**~:e 内部控制 ~d
z,eB l\t\DX"s_ The evaluation of internal control systems 56`Tna,t 对内部控制系统的评估 4#"_E:;PQ :XFr"aSt Tests of control u(W+hdTap= 控制测试
9S_PZH OAw- -rl Substantive procedures (time, nature, extent) "kS!
rJ[ 实质性程序(时间,性质,程度) :/<SJ({q orON)Sks Transaction cycles: revenue, purchases, inventory, etc. PXrv2q[5? 交易周期:收入,采购,库存等。 j0`)m R} xP+`scv*m# qEJ#c
e]G 4.Audit evidence J1UG},-h 审计证据 JG/Pc1aK >K;DBy* Obtain sufficient, appropriate audit evidence K{EDmC 获取足够、适当的审计证据 scQnL'
\ ?DrA@;IB Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations JEh(A=Eu> 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 7U647G(Sg L'L[Vpx The audit of specific items n4sO#p)' 审计的具体项目 A~)# !*G%vOa Receivables: confirmation N5d)&a
7? 应收帐款:确认 SE<?l $+ Inventory: counting, cut-off, confirmation of inventory held by third parties r\T'_wo
存货:数量,减值,第三方持有存货的确认
YG_|L[/# ?RQ_LA; Payables: supplier statement reconciliation, confirmation %5$)w;p.$' 应付帐款:供应商的申明一致,确认 G$mAyK: [JVEKc ym Bank and cash: bank confirmation 3ZUME\U 银行存款和现金:银行的确认 ;V0^uB.z iu.v8I;< Auditing sampling 5RsO^2V: 审计抽样 ko{7^]gR `F`{s`E) 5.Review
?Gqq]ozm 复核 zQ~ax!}R Zk ] /m Subsequent events 8AQ__&nT 随后发生的事件 G_]zymXQ A9_}RJ9 l0w<NZF z5p5=KOb x/dyb. Going concern .]w=+~h 持续关注 .+(R,SvN%< y|/[; Management representations $W]}m"l 与管理层的交涉沟通 5=_bK^Am }0V aZ<j Audit finalization and the final review: unadjusted differences 9 2x)Pc^D 审核定稿和最后审查:未经调整的差异 Qo~|[]GE I%:\"g"c Nsn~mY% 6. Reporting H~
E<ek'~ 报告 Ozg,6&3ji 学会计论坛bbs.xuekuaiji.com v`@M IOv Appendix 7epil 附录 \q@Co42n\ Audit procedure (YM2Cv{4 审计程序 hVIv->