1. Assurance engagements and external audit
保证约定和外部审计 a:jRQ-F) 2[&3$-] Materiality, true and fair presentation, reasonable assurance 3F,$}r# 物质性,真实公平的描述,合理的保证 :uZfdu 7s%DM6li 6 Appointment, removal and resignation of auditors IAt;?4 审计人员的的任命、免职和辞职 sIuk ~L!*p0dS^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion } d /5_X 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?iH`-SY j(|G) F Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /#Y)nyE
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 _A*5BAB:h( E3gR%t
Engagement letter !1f8~"Z 约定书(委托书) q<> `nccRy<l 2. Planning and risk assessment wiWpz
Jz 规划和风险评估 Sf>R7.lpP OL]^4m General principles <{7CS=) 一般原则 ag^L'
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WQ Plan and perform audits with an attitude of professional skepticism v*%#Fp,g8 持专业的怀疑态度计划和执行审计工作 %dTkw+J :.!]+#Me Audit risks = inherent risk ×control risk ×detection risk VOBzB]
审计风险=内在风险×控制风险×检查风险 -UaUFJa8K& nA
n/V u Risk-based approach #LlHsY530N 基于风险的办法 QRj><TKi *Dld?Q Understanding the entity and knowledge of the business }LS:f,1oGp 了解商业的实质和知识 3X$)cZQ &?^S`V8R* Assessing the risks of material misstatement and fraud uhL+bj+W 评估材料错报和舞弊的风险 yc5C`r +6 V,bfD3S3 Materiality (level), tolerable error g(t"+
P 重要性(级别),可容忍误差 Zam.g>{] ;bVC7D~~4w Analytical procedures <va3L y)c& 分析程序 #q1Qa_LXc uR{HCZ- Planning an audit }f)$+mi 规划审计工作 2"lD Kjj mxtLcG4G Audit documentation: working papers V6"<lK8" 审计文件:工作底稿 I_@\O!<y} LZm6\x The work of others y0qrl4S)v 其他机构的文件 S!qJqZ<Bv LtKiJ.j?A Rely on the work of experts W
HO;;j 依靠专家的工作 {dJC3/Rf AOQimjW9a Rely on the work of internal audit x\r7q 依靠内部审计工作 \B"5 Kp< @cdd~9w 3. Internal control 78>)<$+d 内部控制 5Jq~EB{" %pgie"k The evaluation of internal control systems /*g3TbUs 对内部控制系统的评估 `O
(ec 5Z}]d@ Tests of control v!?bEM3D 控制测试 /]_T f>o
hu^bd Substantive procedures (time, nature, extent) tWQ_.,ld 实质性程序(时间,性质,程度) 8R Wfv}:X 6H67$?jMyJ Transaction cycles: revenue, purchases, inventory, etc. qEr2Y/:i" 交易周期:收入,采购,库存等。 +9G
GC |n=m{JX \m '/U[ ui0{ 4.Audit evidence 9tsI1]1[m 审计证据 _x 'R8/ F+Rtoq| Obtain sufficient, appropriate audit evidence
r(iT&uz 获取足够、适当的审计证据 !Uz{dFJf; | 2BIAm] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,<F =\G_f 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 b{<qt}) D_
xPa The audit of specific items #pP4\n-~hU 审计的具体项目 D'Tb= o9ZHa Receivables: confirmation /
pzdX%7 应收帐款:确认 5=tvB,Ux4 3^
~M7=k Inventory: counting, cut-off, confirmation of inventory held by third parties $Z6g/bD`E 存货:数量,减值,第三方持有存货的确认 py.lGywb_ ~4h<nc Payables: supplier statement reconciliation, confirmation bqp6cg\p 应付帐款:供应商的申明一致,确认 0xrr9X< zbK=yOIOd Bank and cash: bank confirmation =gS?atbX 银行存款和现金:银行的确认 :8aa #bA gRv5l3k Auditing sampling n/#zx:d? 审计抽样 )I'?]p< p3ox%4 5.Review
r(xh5{^x 复核 [G2@[CtY1 nf&PDv1 Subsequent events B*7Y5_N 随后发生的事件 RY'f%c >(mp$#+w &v|Uy}h&%1 L;zwqdI `s5<PCq Going concern CsHHJgx 持续关注 tJ[yx_mf P'.MwS Management representations uKc
x$ 与管理层的交涉沟通 eqbQ,, & 1O@
qpNm Audit finalization and the final review: unadjusted differences m3W:\LTTp 审核定稿和最后审查:未经调整的差异 koOkm:(, MyB&mC7Es :8b{|}aYV 6. Reporting /a.4atb0 报告 3/c3e{,! 学会计论坛bbs.xuekuaiji.com C'&)""3d Appendix )!.ef6| 附录 NRu_6~^^ Audit procedure YoyJnl.?u 审计程序 >KHR;W 03