1. Assurance engagements and external audit
保证约定和外部审计 %;`Kd}CO +\!.X_Ij Materiality, true and fair presentation, reasonable assurance .}faWzRH9 物质性,真实公平的描述,合理的保证 Dka,v +p 6Ty2rz Appointment, removal and resignation of auditors ]r`;89:s> 审计人员的的任命、免职和辞职 Eq-+g1a OG$n C Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion MA
.;=T 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 R"ON5,E ]4aPn Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^s~)"2 g 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 /HIyQW\Ki- 7F<{ Qn Engagement letter r]9-~1T 约定书(委托书) aH}/+Hu- bBIh}aDN 2. Planning and risk assessment N+&uR!:.C 规划和风险评估 uFr12ZFgK .W]k8N E General principles CR4O#f8\ 一般原则 P2n8H Fi HZ3;2k Plan and perform audits with an attitude of professional skepticism w=KfkdAJ*/ 持专业的怀疑态度计划和执行审计工作 #]h
X."b2 f:PlMv!{ Audit risks = inherent risk ×control risk ×detection risk 5CK+\MK 审计风险=内在风险×控制风险×检查风险 TV`1&ta k>&cHCS`* Risk-based approach rKgl:sj+ 基于风险的办法 |>Q>d8|k s;A7:_z#7 Understanding the entity and knowledge of the business =3-=p&* 了解商业的实质和知识 M?l v bPVk5G*ruP Assessing the risks of material misstatement and fraud 8063LWV 评估材料错报和舞弊的风险 u
X,n[u [,Ehu<mEK Materiality (level), tolerable error !wp1Df[ 重要性(级别),可容忍误差 f*%kHfaXgN E&9<JS Analytical procedures ixA.b#!1 分析程序 '$FF/|{ U7
WYS8 Planning an audit T)P)B6q 规划审计工作 T0 K!Msz y:)^*2GA-B Audit documentation: working papers !!\}-r^y% 审计文件:工作底稿 N.*)-O
b8d0]YS The work of others <::lfPP 其他机构的文件 mZ71_4X# [}szM^ Rely on the work of experts GDSV:]hL 依靠专家的工作 SKC;@? _}R9!R0O Rely on the work of internal audit >YI Vi4'' 依靠内部审计工作 [9sEc n])#
<0 3. Internal control ZR1U&<0c@ 内部控制 [ar0{MPYd 44KoOY_ The evaluation of internal control systems -
lX4; 对内部控制系统的评估 JQ?`l)4 ,X4b~) Tests of control J>(X0@eWz 控制测试 T'p L&@,Q JuO47}i] 5 Substantive procedures (time, nature, extent) M50I.Rd 实质性程序(时间,性质,程度) d,GOP_N8I VcKB:(:[ Transaction cycles: revenue, purchases, inventory, etc. }{R*pmv$bN 交易周期:收入,采购,库存等。 uZ
6krI |aDBp hDxq9EF 4.Audit evidence Mj;V.Y 审计证据 ]k!Xb ^+x?@
$rq Obtain sufficient, appropriate audit evidence u"h/ERCa 获取足够、适当的审计证据 2 .3_FXSt %:aXEjm@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations X+!+&RAN* 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Z:9 Q~}x8 3en9TB The audit of specific items ;M?)-dpZ 审计的具体项目 :)#;0o5 @HS*%N"* Receivables: confirmation 5{'hsC
应收帐款:确认 AJ7w_'u=@ c|/HX%Y
Inventory: counting, cut-off, confirmation of inventory held by third parties o-6d$c}{f 存货:数量,减值,第三方持有存货的确认 \D|IN'!D 529b. | Payables: supplier statement reconciliation, confirmation -PV1x1| 应付帐款:供应商的申明一致,确认 PCl5,]B} dJR[9T_OF Bank and cash: bank confirmation s#Dj>Fej 银行存款和现金:银行的确认 L('1NN2 DMUirA; Auditing sampling D;+/bll7 审计抽样 Vg'R=+Wb 4<Vi`X7[F 5.Review
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复核 c9+G
Qp yz68g?" Subsequent events [Vs\r&qL 随后发生的事件 jz8u'y[n7 \\S
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_r-LX" Going concern D;YfQQr 持续关注 m]jA( [|:{qQyD Management representations ZeV@ X 与管理层的交涉沟通 l\Ozy W_B=}lP@x Audit finalization and the final review: unadjusted differences D_lRYLA+ 审核定稿和最后审查:未经调整的差异 XO]^ +'U}p _=$~l^Y[ l>\EkUT 6. Reporting n=!T(Hk 报告 7
.29' 学会计论坛bbs.xuekuaiji.com jC&fnt,O Appendix dWn6-es 附录 gC?}1]9c Audit procedure qcs)
p 审计程序 TKnWhB/J