1. Assurance engagements and external audit
保证约定和外部审计 XUP{]w`.Z _^_3>}y5op Materiality, true and fair presentation, reasonable assurance ](JrEg$K 物质性,真实公平的描述,合理的保证 ]
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`%i5 %"{P?V<-V Appointment, removal and resignation of auditors Q/|.=:~FO 审计人员的的任命、免职和辞职 (2b${ Q@V %IO*(5f Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /b=C 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 a"@f< wU~ lAnq2j| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Wc@
,#v 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 63E6nW M ~xqiasE#K Engagement letter T";evM66 约定书(委托书) KS
*,'hvY #Vum 2. Planning and risk assessment |^1g*fy? 规划和风险评估 xKu#OH c'Z=uL<Rm General principles Mxl;Im]!`. 一般原则 Tx}Nr^ [63\2{_^v Plan and perform audits with an attitude of professional skepticism JU)^b
V_ 持专业的怀疑态度计划和执行审计工作 |Ahf 01 T`e`nQ0nn Audit risks = inherent risk ×control risk ×detection risk $W7}Igx# 审计风险=内在风险×控制风险×检查风险 0`E G-Hw e 6mZ;y5_ Risk-based approach Pg}QRCB@ 基于风险的办法 "6d0j)YO Cf(WO-F^ Understanding the entity and knowledge of the business Phi5;U! 了解商业的实质和知识 4$iS@o| 1
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/B Assessing the risks of material misstatement and fraud
d92Z;FWb 评估材料错报和舞弊的风险 Pm%xX
~H K+)3 LR^ Materiality (level), tolerable error g**!'T4&o 重要性(级别),可容忍误差 )h@PRDI_ L(|K{vH h] Analytical procedures qy'-'UlIr 分析程序 mo^E8t. AE:(:U\ Planning an audit 8-@@QZ\N 规划审计工作 ~Eg]Auk7 )B]s.w Audit documentation: working papers ]EHsRd 审计文件:工作底稿 s4|tWfZ _&]7 The work of others C<_\{de|9 其他机构的文件 FO/cEu .F,l>wUNe Rely on the work of experts t]SB.ja 依靠专家的工作 deAV:c *+*W# de. Rely on the work of internal audit [2,D] e 依靠内部审计工作 nFJW\B&(` rCF=m]1zxT 3. Internal control D _dv8 内部控制 Tz
)Ku 68j1svz9 The evaluation of internal control systems n{N0S^h 对内部控制系统的评估 7RDmvWd-'? E#_/#J]UQn Tests of control !-)!UQ~|8 控制测试 a]*{!V{$i \d;)U4__! Substantive procedures (time, nature, extent) Ug+ K:YUq 实质性程序(时间,性质,程度) ]){ZL q;#AlquY @ Transaction cycles: revenue, purchases, inventory, etc. -Kg.w*\H7/ 交易周期:收入,采购,库存等。 ^B1Ft5F`b \i+AMduAo IoLP*D 4.Audit evidence [s$x"Ex 审计证据 w<H2#d>5!@ WSMpX-^e@ Obtain sufficient, appropriate audit evidence +c/!R|h=S 获取足够、适当的审计证据 FaCW +9B uD(C jHM> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations )Wle
CS_ 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 O#k; O*s' ;.AMP$o`(Y The audit of specific items &Y^4>y% 审计的具体项目 rGQD+ d lD0a<L3 Receivables: confirmation K&&T:'=/ 应收帐款:确认 k6"(\d9o Xps
\+l%i Inventory: counting, cut-off, confirmation of inventory held by third parties +@]k[9 存货:数量,减值,第三方持有存货的确认 gH
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1_G] gbYM1guiD Payables: supplier statement reconciliation, confirmation l@&-be 应付帐款:供应商的申明一致,确认 0\U* Lxv;[2XsW) Bank and cash: bank confirmation adu6`2*$ 银行存款和现金:银行的确认 zgz!"knVx 7 q!==P= Auditing sampling T%oJmp?0 审计抽样 W0MgY%Qv[ ,vLQx\m{ 5.Review
[R1|=kGU 复核 cz,CL/rno ^;ZpK@Luk Subsequent events uDND o 随后发生的事件
>d`GNE Q3%] k9oi8G'g~ %0 {_b68x Z$INmo6 Going concern #lMcAYH, 持续关注 V|@bITJ?7 "Y^j=?1k Management representations <[n:Ij 与管理层的交涉沟通 ;6 W[%{ XYR
q"{Id Audit finalization and the final review: unadjusted differences ,mx\
-lWFy 审核定稿和最后审查:未经调整的差异 [-[59H[6) EpO2%|@ h STcL:b
6. Reporting kJl^,q 报告 ?\8 学会计论坛bbs.xuekuaiji.com LZ_0=Xx% Appendix Dqo#+_v 附录 kh#QT_y Audit procedure
PX/Y?DP 审计程序 ECA<%'$?E