1. Assurance engagements and external audit
保证约定和外部审计 ~LJt lJ
0 $>hH{ Materiality, true and fair presentation, reasonable assurance 1aoKf F( 物质性,真实公平的描述,合理的保证 q0(-"}2l tD> qHR Appointment, removal and resignation of auditors 6NGQU%Hd 审计人员的的任命、免职和辞职 6k;>:[p ]Ryg}DOQ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion g&X
X@I8+v 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ;TboS-Y Nl9}*3r Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior pf#~|n#t 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ##'uekSJ O;m [ Engagement letter 9XX:_9|I 约定书(委托书) Wo6C0Z3g} :+%Yul 2. Planning and risk assessment
,<U 规划和风险评估 |j}%"wOh q1Ehl
S General principles Y/qs\c+ 一般原则 V@\A<q%jTs SeBl*V Plan and perform audits with an attitude of professional skepticism *OHaqe(* 持专业的怀疑态度计划和执行审计工作 ,{BF`5bn| ltOsl-OpR Audit risks = inherent risk ×control risk ×detection risk WTUC\}#E\ 审计风险=内在风险×控制风险×检查风险 IQ5'4zQg= |] ]Rp Risk-based approach XRXQ
7\n 基于风险的办法 A4Tjfc,rx9 wQ '_, d Understanding the entity and knowledge of the business WTwura, 了解商业的实质和知识 EgTj
AhQsv.t Assessing the risks of material misstatement and fraud 4']eJ==OH 评估材料错报和舞弊的风险 'v%v*Ujf[ sDjbvC
0 Materiality (level), tolerable error B X Et]+Q 重要性(级别),可容忍误差 /,JL \b ~--F?KUnL Analytical procedures 7:n OAN}% 分析程序 BP8jReX^ `$ZBIe/u Planning an audit eV( 规划审计工作 I04c7c
Dp 'nfdOX.d Audit documentation: working papers 4td9=dNA+l 审计文件:工作底稿 :nxBM#:xu )u
y2,`z The work of others N==Y]Z$G 其他机构的文件 f#
sDG 0134mw%jk Rely on the work of experts B0m2SUC,H 依靠专家的工作 ShJBOaE; - :F
pt>g Rely on the work of internal audit j:[#eC 依靠内部审计工作 \
)2~oN _dwJ; j`2 3. Internal control oTk?a!Q 内部控制 R&MetQ~-{ U\(T<WX, The evaluation of internal control systems /C/I_S}H 对内部控制系统的评估 c:`CL<xzU 7t|011< Tests of control T49^ 控制测试 &'W ~~ir zj7?2 Substantive procedures (time, nature, extent) A (ZtA[G 实质性程序(时间,性质,程度) T;{"lp. C$^WW}S Transaction cycles: revenue, purchases, inventory, etc. S
H;:bLk_ 交易周期:收入,采购,库存等。 m&
+V@H P5oYv b}Wm-]|+ 4.Audit evidence AQgm]ex< 审计证据 %VwkYAgA -H"^;37T" Obtain sufficient, appropriate audit evidence G(MLq"R6U 获取足够、适当的审计证据 !">EZX 'b Kc;\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Io]KlR
@!T 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 {@
Z%6%'9 UUqA^yJ The audit of specific items JjnWv7W3$ 审计的具体项目 lh*
!f$2~ Sv[$.^mb Receivables: confirmation \OK"r-IO 应收帐款:确认 v6O5n(5,, oU)3du
Inventory: counting, cut-off, confirmation of inventory held by third parties pu
Z0_1uN 存货:数量,减值,第三方持有存货的确认 x1`zD*{ RBV*e9P% Payables: supplier statement reconciliation, confirmation h[r)HX0hA 应付帐款:供应商的申明一致,确认 .[S\&uRv \>c
1Z5H> Bank and cash: bank confirmation P7
R}oO_n: 银行存款和现金:银行的确认 0 1:(QJ F tay8m@f Auditing sampling .*nr3dY 审计抽样 "hLmwz|a VMJK9|JC[ 5.Review
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dgu 复核 :\
"g}AX :?H1h8wbCt Subsequent events xOdLct 随后发生的事件 Y&1Yc)*O X oh@ (% #hh7fE'9 17yg ~ YL9Tsw Going concern KBwY _ 持续关注 0oo*F 8QN/D\uq Management representations !s47A"O&B 与管理层的交涉沟通 z i3gE$7 LqoH]AcN Audit finalization and the final review: unadjusted differences ]h}O&K/ 审核定稿和最后审查:未经调整的差异 /[UuHU5*R JwcC9
O qz.WF8Sy2 6. Reporting xHWD1> 报告 0l~z0pvT 学会计论坛bbs.xuekuaiji.com PAs.T4Av^ Appendix 4\(|V
fy 附录 "In$|A\?E Audit procedure #An_RU
6h 审计程序 ANXN.V