1. Assurance engagements and external audit
保证约定和外部审计 \`x$@s? {6RT&w Materiality, true and fair presentation, reasonable assurance 0*+i~g,Kl@ 物质性,真实公平的描述,合理的保证 B1\}'g8%f %\Cs
P! Appointment, removal and resignation of auditors O,hT<
s " 审计人员的的任命、免职和辞职 hg |DpP rBT#Cyl Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion \|Us/_h 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 C?X^h{Tp )$Mgp*? Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior kJ{X5&,_ 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 JZ9w!)U J](AJkGzK Engagement letter eR =P 约定书(委托书) }ob#LC, 6 fL=2a 2. Planning and risk assessment
>.0B% 规划和风险评估 >DPC}@Wl jsjH.O General principles K&\xbT 一般原则 vDqmD{%4N e'p'{]r<w Plan and perform audits with an attitude of professional skepticism /0@'8f\I 持专业的怀疑态度计划和执行审计工作 '4ftclzL yd'>Mw Audit risks = inherent risk ×control risk ×detection risk pFx7URZA 审计风险=内在风险×控制风险×检查风险 +q6/'ErN]m KHI-m9( Risk-based approach r_F\]68 基于风险的办法 1@egAo) UXvUU^k"v Understanding the entity and knowledge of the business !T!U@e=u 了解商业的实质和知识 j!F5gP-l 9-5H~<}fF Assessing the risks of material misstatement and fraud V+(1U|@~
评估材料错报和舞弊的风险 wa5wkuS)ld =#
<!s! Materiality (level), tolerable error krFuEaO
重要性(级别),可容忍误差 !#Ub*qY1Z //xK v{3fI Analytical procedures *?:V)!.2z 分析程序 AAb3Jf`UW p
D-k<8| Planning an audit \QGh@AQp" 规划审计工作 3rBSwgRl 0Q`Dp;a5& Audit documentation: working papers Nawph 审计文件:工作底稿 C8W#$a bnIl@0Y The work of others 0}$Zr*|;Y 其他机构的文件 zmB6Y
t &{-r 5d23 Rely on the work of experts '1+s^Q'pc 依靠专家的工作 G)t_;iNL|
\,&,Q Rely on the work of internal audit Pqu]?X 依靠内部审计工作 $KHw=<:)/ Se{x-vn?p 3. Internal control D<U^FT 内部控制 e ?sMOBPlv lJb1{\|., The evaluation of internal control systems b~>kTO 对内部控制系统的评估 Xt}
4B# 3CcCcZ9I Tests of control Vq-W|<7C= 控制测试 A{NKHn>%` <;kcy :s Substantive procedures (time, nature, extent) ![1+=F! 实质性程序(时间,性质,程度) ,Pi!%an w Bie#GKc Transaction cycles: revenue, purchases, inventory, etc. H{M7_1T 交易周期:收入,采购,库存等。 {G. W? E.LD1Pm0 e<A6=} 4.Audit evidence 3u[m? Vw 审计证据 n#$sLXVy e%[0
NVo Obtain sufficient, appropriate audit evidence /]pJ(FFC 获取足够、适当的审计证据 w2X0.2)P2 7XzhKA6 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations RD6n1Wb(@ 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 HKp|I%b]J yxk:5L \A The audit of specific items 0{Uc/ 审计的具体项目 ^#( B4l! 8FT]B/^&m Receivables: confirmation *Ri\7CqU"6 应收帐款:确认 =-bGH
$;iMo/ Inventory: counting, cut-off, confirmation of inventory held by third parties w
E3L,yx= 存货:数量,减值,第三方持有存货的确认 _+7+90u u}r> ?/V! Payables: supplier statement reconciliation, confirmation FP=up#zl 应付帐款:供应商的申明一致,确认 JkShtLEr U1ZKJ<pv Bank and cash: bank confirmation I|n?32F 银行存款和现金:银行的确认 h*>%ou \1Xr4H
u Auditing sampling ,Iv eKk5W 审计抽样 _"%hcCMw $-=xG&fSz 5.Review
PfR|\{( 复核 #Mw 6>5}< +$}3=n34) Subsequent events 5bB\i79$ 随后发生的事件 D~ogq] 4%B0H> Z)&!ZlM \E(^<Af NiH =T Going concern J5TT+FQ 持续关注 8$F"!dc _ 6o0}7T%6 Management representations ]4ib^R~Z 与管理层的交涉沟通 Rtu"#XcBw+ _`I}"`2H Audit finalization and the final review: unadjusted differences n!dXj
InV 审核定稿和最后审查:未经调整的差异 Uiv4'
vYg ;FGS(.mjlC %lk^(@+ T 6. Reporting 3Ofh#|qc& 报告 C:AD ZJL 学会计论坛bbs.xuekuaiji.com Z=9<esx Appendix z+Guu8 附录 3D-0
N0o Audit procedure )IVk4| 审计程序 7{Lp/z%r