1. Assurance engagements and external audit
保证约定和外部审计 }=fls=c/0 2.
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8uq Materiality, true and fair presentation, reasonable assurance fS]Z`U" 物质性,真实公平的描述,合理的保证 ]Q -.Y-J/O A-l[f\ Appointment, removal and resignation of auditors `RyH~4\; 审计人员的的任命、免职和辞职 xm0(U0
> jJV1 /]TJ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion iZE7
B7K 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N6BEl55 & qHu\3@px Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior v9 8s78 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 :_:o% :KI0j%>2y Engagement letter ;~Gez;AhK 约定书(委托书) ut^6UdJ+` *})Np0k 2. Planning and risk assessment GI%9Tif 规划和风险评估 ]<k+a-Tt v+W4wD General principles /Zg4JQ~ 一般原则 +J3Y}A4W3X 5P[urOvV Plan and perform audits with an attitude of professional skepticism NBD1k; 持专业的怀疑态度计划和执行审计工作 [6CWgQ%Ue "DSRy D0M Audit risks = inherent risk ×control risk ×detection risk +8.1cDEH\ 审计风险=内在风险×控制风险×检查风险 g^
)) co*XW Risk-based approach ,S?M;n?z_ 基于风险的办法 W#foVAi . q>m[vvt" Understanding the entity and knowledge of the business EMf"rGXu( 了解商业的实质和知识 Hv</Xam r85j/YK Assessing the risks of material misstatement and fraud ZOy^TR 评估材料错报和舞弊的风险 >2mV{i& 8u"HW~~= Materiality (level), tolerable error $s
,(-C 重要性(级别),可容忍误差 9'A^n~JHF @;Xa&* Analytical procedures DI=?{A 分析程序 #@<L$"L
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Planning an audit ;O {"\H6 规划审计工作 ASa)xf9 Jp(CBCG{F Audit documentation: working papers c\VD8 : 审计文件:工作底稿 O5ZR{f& lI;ACF^ The work of others is`~C 其他机构的文件 +0M0g_sk R0T{9,;[` Rely on the work of experts l8+;)2p! 依靠专家的工作 w\ddC DZ w~>tpkUB Rely on the work of internal audit iu QMVtv 依靠内部审计工作 beFD}` g5t`YcL 3. Internal control #NWS)^&1b 内部控制 8>[o.xV QW2SFpE The evaluation of internal control systems T]2= 对内部控制系统的评估 \I 7,1I MGsY3~!K Tests of control Sw`+4
4 控制测试 Tb!jIe ?D=C8[NEX Substantive procedures (time, nature, extent) j7b 4wH\# 实质性程序(时间,性质,程度) n W:Bo# g])iU9)8 Transaction cycles: revenue, purchases, inventory, etc. 7,FhKTV1/ 交易周期:收入,采购,库存等。 sZ#U{LI
B:(a?X-7 unt{RVR% 4.Audit evidence RAFdo 审计证据 w-LaSJ(T vAfYONU Obtain sufficient, appropriate audit evidence WntolYd 获取足够、适当的审计证据 z|O3pQn~ D/puK Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations sv2XD}} 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 c N~F32< w9C?wT The audit of specific items HrHtA] 审计的具体项目 5?8jj 9)D9'/{L# Receivables: confirmation UHX,s 应收帐款:确认 O T .bXr~ O8/r-?4. Inventory: counting, cut-off, confirmation of inventory held by third parties l{hO"fzy 存货:数量,减值,第三方持有存货的确认 9]QHwa>_|2 d?N[bA
Payables: supplier statement reconciliation, confirmation 9ZI^R/
*Kc 应付帐款:供应商的申明一致,确认 NV`=T?1[5 bkiMF$K,K Bank and cash: bank confirmation mLDuizWI 银行存款和现金:银行的确认 YtA<4XHU BB.120v&N Auditing sampling ,y gDNF 审计抽样 9EWw oT"7O5v 5.Review
BF /4 复核 l4\ !J/df +7r?vo1 Subsequent events b?k6-r$j 随后发生的事件 .qrS[ w ),5A&qT* WP
!u3\91 (1)b> 6 I$*LMzve Going concern 4{LKT^(!f 持续关注 O&r9+r1`
U_~r0 Management representations !&pk^VFl+ 与管理层的交涉沟通 "89L^I Tfw5i,{ Audit finalization and the final review: unadjusted differences &_,.*tha 审核定稿和最后审查:未经调整的差异 U9"Ij}
/@@?0xjX BQ(sjJ$v6F 6. Reporting HjZf3VwI 报告 + De-U. 学会计论坛bbs.xuekuaiji.com x/IAc6H~_8 Appendix P7*?E* 附录 M>u84|` Audit procedure _g6H&no[ 审计程序 ;TboS-Y