1. Assurance engagements and external audit
保证约定和外部审计 !*?9n^PaF O,NVhU7, Materiality, true and fair presentation, reasonable assurance C\dk}A 物质性,真实公平的描述,合理的保证 cz|?j {9^p3Q+:P Appointment, removal and resignation of auditors ;&O *KhLH 审计人员的的任命、免职和辞职 }-u%6KZ ?a1pO#{Dg Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion XBO(
*6"E 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +!$`0v #~.RJ% Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior K5jeazasp 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 q[/pE7FL |y+_BZ5 Engagement letter MpIiHKQ
G9 约定书(委托书) cRWB`& S.<4t
*, 2. Planning and risk assessment "7jE&I 规划和风险评估 j9vK~_?; kJNwA8 7 General principles Z aS29} 一般原则 a(ml#-M tvq((2 Plan and perform audits with an attitude of professional skepticism :-$8u;!M 持专业的怀疑态度计划和执行审计工作 t%<y^Wa= Tf?`_jL Audit risks = inherent risk ×control risk ×detection risk
Ed2A\S6tl 审计风险=内在风险×控制风险×检查风险 h ^s8LE3 Ps[#z@5{x Risk-based approach 8%xBSob{j 基于风险的办法 Bvh{|tP4 >VX'`5r>uw Understanding the entity and knowledge of the business vJV/3-yX 了解商业的实质和知识 l\uNh~\ brlbJFZ19 Assessing the risks of material misstatement and fraud =q`T|9v 评估材料错报和舞弊的风险 jp^Sw| {Qn{w%!| Materiality (level), tolerable error /H3w7QU
重要性(级别),可容忍误差 Nd{U|k3pL
X>P|-n# Analytical procedures Z&P\}mm 分析程序 (oG.A
IOY7w"|LW Planning an audit M CP GDr 规划审计工作 V
w58w`e %~PT7"4 Audit documentation: working papers 5NH4C
审计文件:工作底稿 p(8 @ Kpa$1x
The work of others rPqM&&+ 其他机构的文件 =;b3i1'U ?( z"Ub] Rely on the work of experts nAAv42j[ 依靠专家的工作 >}W[>WReI sf->8 Rely on the work of internal audit J_m@YkK 依靠内部审计工作 RVLVY:h|F B&0W P5OF 3. Internal control bovAFdHW 内部控制
KLE)+| cDE5/! The evaluation of internal control systems D|Wlq~IpQ 对内部控制系统的评估 o0|Ex\ (Cfb8\~ Tests of control %
'Q2c'r 控制测试 eF9GhwE= { I\og Substantive procedures (time, nature, extent) U V*Ruy- 实质性程序(时间,性质,程度) 85;bJfY TsG x2[ Transaction cycles: revenue, purchases, inventory, etc. UxzF5V5 交易周期:收入,采购,库存等。 rjO{B`sV* L$.3,./ P)J-'2{ 4.Audit evidence KAI2[ gs 审计证据 X0$q! isQOt *
i Obtain sufficient, appropriate audit evidence :zLf~W 获取足够、适当的审计证据 |5O>7~Tp 2zW IB[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #kq!{5, 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 #Lp}j?Y k0K$OX*:e The audit of specific items g$?^bu dxv 审计的具体项目 L
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#2'QNN Receivables: confirmation +>K&zS 应收帐款:确认 >X'-J{4R 7bihP@I! Inventory: counting, cut-off, confirmation of inventory held by third parties yb?Pyq.D 存货:数量,减值,第三方持有存货的确认 zqXF`MAB= wlaPE8Gc Payables: supplier statement reconciliation, confirmation 6[c|14l 应付帐款:供应商的申明一致,确认 o5NmNOXm dnU-v7k,{ Bank and cash: bank confirmation Br7q. 银行存款和现金:银行的确认 tHZ"o!(S VN!nef
Auditing sampling ] \_tO 审计抽样 s(3HZ>qx; D5snaGss9a 5.Review
vk48&8 复核 PQ[?zNrSV F}ATY! Subsequent events ,}gJY^X+ 随后发生的事件 \&;y:4&l8 j2UQQFh NimgU Fa kaB|+U9^ +KIz#uqF8Z Going concern i#t-p\Tcz 持续关注 x]x 3iFD 3WGE T[3 Management representations rxu_Ssd@" 与管理层的交涉沟通 a'?;;ZC- t~/:St Audit finalization and the final review: unadjusted differences 6{=U=
* 审核定稿和最后审查:未经调整的差异 tJrGRlB> sA|SOAn fJc( 6. Reporting YYYF a 报告 &zX W 学会计论坛bbs.xuekuaiji.com SYA~I-OYc Appendix A+* lV*@0 附录 vu\W5M Audit procedure 8VMA~7^ 审计程序 ^]R_t@