1. Assurance engagements and external audit
保证约定和外部审计 *PM#ngLX}r 9e
BD)tnw Materiality, true and fair presentation, reasonable assurance [>![V
iX 物质性,真实公平的描述,合理的保证 E6XD
n`: 3$G &~A{ Appointment, removal and resignation of auditors 5X&Y~w,poU 审计人员的的任命、免职和辞职 2{|Z?3FJ^ - ({h @ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4
K5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \(_(pcl F/V-@SF Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior w$iQ,-- 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 Y O
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TzY%v Engagement letter V_zU?}lZ^ 约定书(委托书) f YSH]! ZmI0|r}QbY 2. Planning and risk assessment $7" Y/9Y 规划和风险评估 L>L IN 1A # ~Doz7~ General principles uP G\1 一般原则 8yk7d76Y =WT&unw} Plan and perform audits with an attitude of professional skepticism Qo32oT[DM 持专业的怀疑态度计划和执行审计工作 #/_{(P ~[%_]/#&%z Audit risks = inherent risk ×control risk ×detection risk 1*" 7q9x 审计风险=内在风险×控制风险×检查风险 e>6|# d t W+"/<U Risk-based approach _o[fjd 基于风险的办法 S/"G=^~ 3^[P Understanding the entity and knowledge of the business EHN(
K- 了解商业的实质和知识 }yVx"e) .' }jd# Assessing the risks of material misstatement and fraud Om^(CAp 评估材料错报和舞弊的风险 Sl/]1[|mb ;4l8Qg
7 Materiality (level), tolerable error Idb*,l|< 重要性(级别),可容忍误差 C~egF=w @^T~W^+ Analytical procedures UB/"&I uo 分析程序 yts@cd`$ elAWQE us Planning an audit LaO8)
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qR 规划审计工作 8OKG@hc Q 9fK)j1$ Audit documentation: working papers f"RC(("6W 审计文件:工作底稿 /jNvHo^B KCO.8=y3 The work of others &Ts!#OcB, 其他机构的文件 eZEk$W% l]4=W<N Rely on the work of experts sC.b'1P 依靠专家的工作 n&Ckfo_D 0N^+d,Xt. Rely on the work of internal audit EjL]#,QR 依靠内部审计工作 O 2
-n- ;89kL] 3. Internal control G<M0KU( 内部控制 .<zKBv FY^2 Y The evaluation of internal control systems G &xtL 对内部控制系统的评估 ?TeozhUY U|]cB Tests of control OKAU*}_ 控制测试 Ym1vq= ;Ax-f04gG Substantive procedures (time, nature, extent) 4^uSW&`;/ 实质性程序(时间,性质,程度) h~7#$i 0u1ZU4+EC Transaction cycles: revenue, purchases, inventory, etc. )i}j\";>L 交易周期:收入,采购,库存等。 arDl2T,igF g]lEG>y1R ep=r7Mft 4.Audit evidence
][wb4$2 审计证据 PFuhvw~? JD#x+~pb,8 Obtain sufficient, appropriate audit evidence `p&[b]b 获取足够、适当的审计证据 r5DRF4,7 LP6p Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5>I-? Ki 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 7Y9#y{v1 ao2^3e The audit of specific items Hl,{4%] 审计的具体项目 4~,Z ' k pASX-rb Receivables: confirmation ,c4HicRJ# 应收帐款:确认 QQBh)5F C<
9x\JY% Inventory: counting, cut-off, confirmation of inventory held by third parties ^FKiVKI: 存货:数量,减值,第三方持有存货的确认 RNi%6A1 >E>yA d Payables: supplier statement reconciliation, confirmation m,lZy#02s3 应付帐款:供应商的申明一致,确认 3]l)uoNt/ |tGUx*NN Bank and cash: bank confirmation #B;P4n3 银行存款和现金:银行的确认 `G qe]ZE#" %"0, o$ Auditing sampling ^O18\a 审计抽样 1(gs({ q#tUDxf(| 5.Review
%rylmioW> 复核 SXk.7bMV6 QWk3y"
5n< Subsequent events 3[ xdls 随后发生的事件 1uAjy(y I/`"lAFe KLyRb0V K6kz{R%` j6GIB_ Going concern |}z)>E 持续关注 wM+1/[7 ,AP0*Ln Management representations ~w?02FU 与管理层的交涉沟通 vN Bg&m W:_-I4q~ Audit finalization and the final review: unadjusted differences e9o\qEm 审核定稿和最后审查:未经调整的差异 +/ZIs|B4,z w"v!+~/9 *%Rmdyn 6. Reporting 6kYluV+j 报告 L,}'ST 学会计论坛bbs.xuekuaiji.com ib=)N)l Appendix ?{ N,&d 附录 ./#YUIC Audit procedure jr=9.=jI8k 审计程序 QQrldc
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