1. Assurance engagements and external audit
保证约定和外部审计 i:lc]B f56yI]*N=< Materiality, true and fair presentation, reasonable assurance ?N#I2jxaD 物质性,真实公平的描述,合理的保证 +! 1_Mt6 crmQn ^4\ Appointment, removal and resignation of auditors y>o:5':;' 审计人员的的任命、免职和辞职 B#K gU&Loo L/k35 x8 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion b<h((]Q>^ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #s)f3HU> \CB^9-V3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
hkK>h 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 -@v^. @[Z& 5100fX} Engagement letter 0.MB;gm: 约定书(委托书) -(vHy/Hz. P1#g{f 2. Planning and risk assessment `<XS5h
h= 规划和风险评估 ~ua(Qm }$ y.qqG General principles Ly=. 一般原则 {FJMcO= U/>I! 7oe Plan and perform audits with an attitude of professional skepticism I?T
! 持专业的怀疑态度计划和执行审计工作 inu.U[. NdK`-RT Audit risks = inherent risk ×control risk ×detection risk 7@ym:6Y+] 审计风险=内在风险×控制风险×检查风险 N,`@Q7 d i\.*7l? Risk-based approach 1k[_DQ=^l1 基于风险的办法 mnt&!X4< K,4Ig! Understanding the entity and knowledge of the business y?sz&*: 了解商业的实质和知识 d59rq<yI c <TEA Assessing the risks of material misstatement and fraud SKG
U)Rn; 评估材料错报和舞弊的风险 kQ\GVI11? ib,`0=0= O Materiality (level), tolerable error GSA+A7sZ 重要性(级别),可容忍误差 pte\1q[N .
Xlo-gHk Analytical procedures 2;)IBvK 分析程序 :Drf]D(sMX b9g2mW
L\T Planning an audit RDps{),E;d 规划审计工作 fTxd8an{ pH~\~ Audit documentation: working papers {i>AQ+z61f 审计文件:工作底稿 Zpd-ob ; _%zf5;' The work of others 5BrN
uR$ 其他机构的文件 "6,fIsU rCJ$Pl9R Rely on the work of experts EU(e5vO 依靠专家的工作 &dB@n15'A m"L^tSD~ Rely on the work of internal audit }B%9cc 依靠内部审计工作 XX=OyDLqP )xp3
ElH 3. Internal control VgPlIIHh5 内部控制 Csyh
'v D#nH g The evaluation of internal control systems 4s{=/,f 对内部控制系统的评估 |AvPg `;mgJD Tests of control y[J9"k(@ 控制测试 uQG|r)
wOH:'sk[" Substantive procedures (time, nature, extent) rBJ`=o z 实质性程序(时间,性质,程度) 4 95Y<x}= UVDMYA0 Transaction cycles: revenue, purchases, inventory, etc. w,hm_aDq 交易周期:收入,采购,库存等。 F`KXG$ hy/g*> Sr+hB>{ 4.Audit evidence k7uX!} 审计证据 %XR(K@V =t N}4 Obtain sufficient, appropriate audit evidence [C!*7h 获取足够、适当的审计证据 4EYD
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}S Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations s<*+=aIfu 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 \LUW?@gLa "yymnIQ3u The audit of specific items r?KRK?I 审计的具体项目 M|nLD+d~8 l#uF%;GDX Receivables: confirmation =LGM[Z3$s 应收帐款:确认 *mV?_4!,f7 1<:5b%^c Inventory: counting, cut-off, confirmation of inventory held by third parties }:?*n:g5 存货:数量,减值,第三方持有存货的确认 9q ]f]S.L L1_O!EQ Payables: supplier statement reconciliation, confirmation PE.UNo>o 应付帐款:供应商的申明一致,确认 yR5XcPoKI mN-O{k0\ Bank and cash: bank confirmation Qfp4}a= 银行存款和现金:银行的确认 `;Ui6{| a|TUH+| Auditing sampling '*[7O2\%/ 审计抽样 #@nPB. -8)C6"V{ 5.Review
w#2apaz 复核 C;ab-gh /#5rt&q Subsequent events 2V8"jc 随后发生的事件 XN-1`5:4I {^
BZ#)m| xJ#O|7N |`yU \ C{
U*{0} Going concern 8-gl
$h 持续关注 ql%K+4@ "r`2V-E Management representations A46dtFD{ 与管理层的交涉沟通 [-`s`g- ?i_2ueVR Audit finalization and the final review: unadjusted differences %#fjtbeB
审核定稿和最后审查:未经调整的差异 ;+DMv5A " ZK?V{X{"; =2*2$ 6. Reporting AW;xlY= g 报告 QlVj#Jv;~ 学会计论坛bbs.xuekuaiji.com "#36- Appendix f7zB_hVDmE 附录 GRpwEfG Audit procedure lhQMR(w^ 审计程序 r:rPzq1