1. Assurance engagements and external audit
保证约定和外部审计 ^<0IB#dA dS`Bk6Y Materiality, true and fair presentation, reasonable assurance d3]hyTqbtm 物质性,真实公平的描述,合理的保证 IOK}+C0e D0;tcm.$ Appointment, removal and resignation of auditors jvVi%k 审计人员的的任命、免职和辞职 fB+b}aoV "*7C`y5&P Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion *g;-H&` 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 F8+e,x p[WX'M0f Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior t?^9HP1b_ 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 oH2!5;A| [k]|Qink Engagement letter +^6}
约定书(委托书) 'xFYUU]#T^ {[(pWd%J 2. Planning and risk assessment #ycL'T`X% 规划和风险评估 $gMCR
b, <SVmOmJ-K General principles x"(9II* 一般原则 =w<v3 wWN4 l>v{ Plan and perform audits with an attitude of professional skepticism J`#`fX 持专业的怀疑态度计划和执行审计工作 l
oqvi :Y)to/h Audit risks = inherent risk ×control risk ×detection risk :[M[( 审计风险=内在风险×控制风险×检查风险 nEy]` 4%*hGh= Risk-based approach ;TZGC).6 基于风险的办法 !5x
Ly6=} "D*Wi7 Understanding the entity and knowledge of the business }iIbcA 了解商业的实质和知识 Q1>zg,r ~DLIz g7p! Assessing the risks of material misstatement and fraud ' eO/PnYW 评估材料错报和舞弊的风险 )qPSD2h i=v]:TOu Materiality (level), tolerable error J?P]EQU 重要性(级别),可容忍误差 9e<Zgr?N &WZP2Q| Analytical procedures {4ptu~8 分析程序 ykq'g| r@T| e Planning an audit |Vx~fK S\ 规划审计工作 4Y
tk!oS` DM3B]Yl Audit documentation: working papers 4FA|[An 审计文件:工作底稿 )u@t.)ChAV <?$kI>Ot The work of others gZ
(O)uzv 其他机构的文件 #Y
[H8TW /BH.>R4`A Rely on the work of experts
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5`y 依靠专家的工作 jeDlH6X' !=[uT+v Rely on the work of internal audit ]5|z3<K^ 依靠内部审计工作 Jm![W8L E!aq?`-'! 3. Internal control L2Ux9_S 内部控制 kqB\xlS7k +0pW/4x The evaluation of internal control systems i+~QDo(Pi 对内部控制系统的评估 Wp*sPZ k]I*:'178 Tests of control Mr6E/7g% 控制测试 =|y|P80w J5T=!wF ( Substantive procedures (time, nature, extent) o`%I{?UCDJ 实质性程序(时间,性质,程度) - s|t^ ' yNPhI Transaction cycles: revenue, purchases, inventory, etc.
3t 交易周期:收入,采购,库存等。 *1;23BiH- `F,zenk= i
X/tt 4.Audit evidence v7@H\x* 审计证据 _hoAW8i k.Zll,s Obtain sufficient, appropriate audit evidence i=Kvz4h 获取足够、适当的审计证据 -Uf4v6A ;4d.)-<No_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations N&B>#: 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 < EXWWrm C
MqM;1 The audit of specific items hCLk#_ 审计的具体项目 a R#Co
t EW5]!% Receivables: confirmation psD[j
W 应收帐款:确认 Z90Fcp:R eH=c|m]!P Inventory: counting, cut-off, confirmation of inventory held by third parties d2ofxfpg+ 存货:数量,减值,第三方持有存货的确认 P`!Ak@N s<{GpWT8 Payables: supplier statement reconciliation, confirmation wU0K3qZL 应付帐款:供应商的申明一致,确认 !?r/ 4 w$% BlqN Bank and cash: bank confirmation ocP*\NR 银行存款和现金:银行的确认 t/LgHb:) ,%= '>A Auditing sampling K|~AA"I; 审计抽样 <W|1<=z( [Ye5Y? 5.Review
t|".=3%G 复核
H8"tbU Et0&E Subsequent events i -V0Lm/ 随后发生的事件 !ZA}b[ 'X ~Ab 3AP YO lDU#7\5. #]5)]LF1q Going concern u p~@?t2 持续关注 QZYM9a> #[(0tc/ Management representations WV~SL/k| 与管理层的交涉沟通 F$C+R&V_ T;%+ ]:w< Audit finalization and the final review: unadjusted differences `L">"V`$Bj 审核定稿和最后审查:未经调整的差异 V"U~Q=`K j5A\y^Kv U*xxrt/On/ 6. Reporting xx}'l:}2] 报告 0, "ZV} 学会计论坛bbs.xuekuaiji.com tpz=}q Appendix ~:s!].H 附录 p|;o5j{ Audit procedure P ]_Vz 审计程序 `bi
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