1. Assurance engagements and external audit
保证约定和外部审计 jvc?hUcLKT X$|TN+Ub Materiality, true and fair presentation, reasonable assurance 5ZyBP~ 物质性,真实公平的描述,合理的保证 26#Jhb E+ ml33qXW: Appointment, removal and resignation of auditors nHA`B.:B 审计人员的的任命、免职和辞职 j_'rhEdLP h$7Fe +#I# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion DkF2R @ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 KWhM >6l ;/J Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %6IlE.*, 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 k4F"UG-` *&dW\fx Engagement letter [bi3%yWh 约定书(委托书) ]O7.ss/2 AXh3LA 2. Planning and risk assessment "H="Ip!s 规划和风险评估 _{c|o{2sj {~p7*j^0 General principles bxhg*A 一般原则 _L4<^Etfm jq("D, Plan and perform audits with an attitude of professional skepticism x*R8^BA]pR 持专业的怀疑态度计划和执行审计工作 1ntkM? {NY~JFM Audit risks = inherent risk ×control risk ×detection risk
>)n4sMq 审计风险=内在风险×控制风险×检查风险 U!\2K~ 4Ay`rG Risk-based approach ~6-"i0k
基于风险的办法 bQdSX8: !R &8Jg9# Understanding the entity and knowledge of the business /K,|k
EE'n 了解商业的实质和知识 Kl aZZJ [<Os~bfOv Assessing the risks of material misstatement and fraud NlF0\+h 评估材料错报和舞弊的风险 2B9i R =CKuiO.j Materiality (level), tolerable error '6o`^u> 重要性(级别),可容忍误差 {C/L5cZ]J s^g.42?u Analytical procedures z;y^t4
^9 分析程序 Gin_E&%g :>P4L,Da] Planning an audit .|-l+ 规划审计工作 a/
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\b8, Audit documentation: working papers RG l=7^M 审计文件:工作底稿 L$29L: cebs.sF: The work of others lh\ICN\O 其他机构的文件 (# 6<k '?"t<$b Rely on the work of experts j\`EUC 依靠专家的工作 4d^
\l! ^)f{q)to Rely on the work of internal audit :!JpP
R5 依靠内部审计工作 +mfe*'AU G$;]
?g 3. Internal control )-+\M_JK5 内部控制 rU=b?D)n!w \7Gg2;TA6o The evaluation of internal control systems
""1#bs{n 对内部控制系统的评估 }+91s'/c aho'|%y) Tests of control TL},Unq 控制测试 bQ-Gp;] Gnbfy4Z Substantive procedures (time, nature, extent) NP K#].F 实质性程序(时间,性质,程度) f^W[;w ,vPe}OKj Transaction cycles: revenue, purchases, inventory, etc. 0jxO |N2) 交易周期:收入,采购,库存等。 nG"tO'J6 _0'm4?" _ PXG AS 4.Audit evidence yZYKwKG 审计证据 =?/N5O( vkd[:CC Obtain sufficient, appropriate audit evidence :tRf@bD# 获取足够、适当的审计证据 :s'o~
%55@3)V8Rf Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations zRwb" 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Yim{U:F TZ?Os4+ The audit of specific items fCgBH~w,9 审计的具体项目 A<4_DVd@@ bTZ>@~$ Receivables: confirmation P^ptsZ% 应收帐款:确认 iO!27y Ho3dsh) Inventory: counting, cut-off, confirmation of inventory held by third parties wgCvD 存货:数量,减值,第三方持有存货的确认 16"#i q=|R89 Payables: supplier statement reconciliation, confirmation kf<c,3A 应付帐款:供应商的申明一致,确认 S8
:"<B) OnZF6yfN=3 Bank and cash: bank confirmation gRBSt
M&hU 银行存款和现金:银行的确认
}10\K ]JOephX2R Auditing sampling ?2{bKIV_ 审计抽样 |#{- .r6Y] J.#(gFBBl\ 5.Review
z5x _fAT( 复核 _eGT2,D5r M70c{s`w5 Subsequent events $tI]rU 随后发生的事件 j5PL{6 g %f*ofb (=1)y'. wZ#Rlv,3Wa N;uUx#z Going concern [`d$X^<y; 持续关注 OFA{
KZga ^$!987" Management representations >1A*MP4 与管理层的交涉沟通 BT]
ua]T+ *l{yW"Su Audit finalization and the final review: unadjusted differences ~4Pc_%&i 审核定稿和最后审查:未经调整的差异 :-?Ct ['z!{Ez %%>_B2vc 6. Reporting bp#:UUO%S 报告 f|U0s 学会计论坛bbs.xuekuaiji.com ,|+Gls Appendix SyO79e*t 附录 f/,tgA Audit procedure 3 t)v%S|k 审计程序 P"1 S$oc