1. Assurance engagements and external audit
保证约定和外部审计 Ov@vNj& $QnsP#ePN Materiality, true and fair presentation, reasonable assurance oIGF=x,e8 物质性,真实公平的描述,合理的保证 3a0% J' .s%dP.P:i1 Appointment, removal and resignation of auditors ddwokXx
( 审计人员的的任命、免职和辞职 9;ie[sU:u u,JUMH]@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6T6UIq 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 w,-4A
o2x NL-V",gI-~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior A-l[f\ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 `RyH~4\; xm0(U0
> Engagement letter w3FEX$`_ 约定书(委托书) iZE7
B7K N6BEl55 & 2. Planning and risk assessment c!
a1@G 规划和风险评估 v9 8s78 :_:o% General principles l{Xy %8 一般原则 h$#|s/ kC
iOcl*$ Plan and perform audits with an attitude of professional skepticism H`nd | 持专业的怀疑态度计划和执行审计工作 vT#m 8Kg =kb/4eRg Audit risks = inherent risk ×control risk ×detection risk d0YQLh 审计风险=内在风险×控制风险×检查风险 '[p0+5*x _xGC0f ( Risk-based approach :8U@KABH@h 基于风险的办法 .>NPgdI km29]V=} Understanding the entity and knowledge of the business B:6VD /qC 了解商业的实质和知识 )v %tyU >/'/^h Assessing the risks of material misstatement and fraud bd&Nf2 评估材料错报和舞弊的风险 fv:&?gc "QmlW2ysi Materiality (level), tolerable error ?ajVf./Ja 重要性(级别),可容忍误差 ^qNZ!V4T |N0RBa4% Analytical procedures x{3q'2 分析程序 >NZJ-:t Mo] Planning an audit %UB+N8x`a 规划审计工作 %[OZ;q& X pg3h>)$/ Audit documentation: working papers QG
1vP.K 审计文件:工作底稿 3-gy)5.xe F6Qnz8| The work of others IJBIO
>Z/ 其他机构的文件 _ .xicov %JuT'7VB Rely on the work of experts f\~A72- 依靠专家的工作 <[V1z=Eo/] R(IYb%L Rely on the work of internal audit vAzSpiv- 依靠内部审计工作
|3Bmsd/3 aK--D2@}i 3. Internal control ]JlM/ 内部控制 Tua#~.3}J \vgM`3
2< The evaluation of internal control systems s,~g| I\ 对内部控制系统的评估 Bh7dAV( S'=}eeG Tests of control tHFBL
M 控制测试 0A F}wz> c"pu"t@/Z Substantive procedures (time, nature, extent) .}n\c%& 实质性程序(时间,性质,程度) qsdgG1< WNF#eM?[a Transaction cycles: revenue, purchases, inventory, etc.
BO'7c1FU 交易周期:收入,采购,库存等。 \I 7,1I [#;CBs5o {GG;/Ns{f- 4.Audit evidence Jm,tN/o* 审计证据 $t.M`:G 7Jn%c<s Obtain sufficient, appropriate audit evidence {tUxRX 获取足够、适当的审计证据 Xn%O .yM6 <P#:dS%r Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations g])iU9)8 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 [p_<`gU? uEr[' > The audit of specific items Dq`$3ZeA 审计的具体项目 @j=rSS P9q ZjBS Receivables: confirmation QZFH>,d 应收帐款:确认 CM;B{*En nTr{D&JS Inventory: counting, cut-off, confirmation of inventory held by third parties KB8_yo{y 存货:数量,减值,第三方持有存货的确认 3y yVI# t"X^|!hKIF Payables: supplier statement reconciliation, confirmation Gq{ );fq 应付帐款:供应商的申明一致,确认 B4x@{rtER Cps'l Bank and cash: bank confirmation h/..cVD,K 银行存款和现金:银行的确认 H.&"~eH
U|+c&TY Auditing sampling UHX,s 审计抽样 O T .bXr~ w6|l ~.$= 5.Review
h}= 复核 =L*-2cE6# d t^Hd]+^\ Subsequent events D(#6H~QN% 随后发生的事件 \ `| U$
LI~XZM %Q zk aXJ ? s[!JeUA BB.120v&N Going concern zh9B8r)C 持续关注 CB`GiH/j ];\XA;aOl} Management representations r)oR`\7 与管理层的交涉沟通 WMnxN34 lCGEd 3 Audit finalization and the final review: unadjusted differences 6yd?xeD 审核定稿和最后审查:未经调整的差异 p:3
V-$4X - @t L]] v;d3uunqv 6. Reporting j9&x#U 报告 u^( s0q 学会计论坛bbs.xuekuaiji.com fwv.^kx Appendix x]vyt}oCmk 附录 Yduj3Ht:w Audit procedure R/l/GNm 审计程序 B]:?4Ov