1. Assurance engagements and external audit
保证约定和外部审计 -8&M^- v0`E
lkaN Materiality, true and fair presentation, reasonable assurance wYZFW'5p 物质性,真实公平的描述,合理的保证 'Uqz , :.Vn Appointment, removal and resignation of auditors w$UWfL( 审计人员的的任命、免职和辞职 <T JUKznO nE)?P*$3 Z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion lCg'K(|" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 G^J|_!.a 9r%O Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >[B[Q_}) 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 09pnM|8A SN O'*? Engagement letter SUxz &xH 约定书(委托书) 62Yi1<kV@ k8w }2Vw 2. Planning and risk assessment h{I)^8,M 规划和风险评估 ve_TpP IBr?6_\%"4 General principles jI!}}K)d 一般原则 37Vs9w d4F3!*@( Plan and perform audits with an attitude of professional skepticism ]cLO-A 持专业的怀疑态度计划和执行审计工作 u-0-~TwD dX-Xzg Audit risks = inherent risk ×control risk ×detection risk GL'zs8AKf 审计风险=内在风险×控制风险×检查风险 uG@Nubdwuy 'ek7e.x|V Risk-based approach Y##ft Q 基于风险的办法 zl\mBSBx" {j.5!Nj]B Understanding the entity and knowledge of the business !8M]n 了解商业的实质和知识 BXyg ? J@w Q3#5a Assessing the risks of material misstatement and fraud @#$5_uU8\( 评估材料错报和舞弊的风险 ZAVj q;bq PJLSDIeN Materiality (level), tolerable error TyVn5XHl^ 重要性(级别),可容忍误差 ]Sg4>tp <eKF Analytical procedures I5PI;t+ 分析程序 'v iF8?_ sA=WU(4^ Planning an audit {H{u[XR[z 规划审计工作 5%j
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+T02AS Audit documentation: working papers `Et)@{iP 审计文件:工作底稿 | u{NM1, &u0JzK The work of others
< TJzp 其他机构的文件 XOK.E&eilj 6tBL?'pG Rely on the work of experts .XQ_, 依靠专家的工作 Xl^=&!S>me +@>K]hdr Rely on the work of internal audit NrPs :` 依靠内部审计工作 VuZd 3:1
h:Yc< 3. Internal control JJ_77i 内部控制 Lq.aM.&;# WZ`u"t^2V The evaluation of internal control systems mb_*FJB-_ 对内部控制系统的评估 +Zgh[a ^"N]i`dIF Tests of control 7jP
C{W 控制测试 1,q&A
RTS H|&[,&M> Substantive procedures (time, nature, extent) T@0\z1,~S 实质性程序(时间,性质,程度) V4kt&61 G*.}EoA Transaction cycles: revenue, purchases, inventory, etc. uh#"4-v 交易周期:收入,采购,库存等。 $A"C1)d; {z:aZ]QhKc <pzCpF< 4.Audit evidence 3gN#[P 审计证据 eiE36+'>b t@dv$W2
" Obtain sufficient, appropriate audit evidence Bg.~#H 获取足够、适当的审计证据 z2:^Qg Z_^i2eJ
YT Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations mOm_a9ML 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 M@\A_x(Mas op!8\rM<e The audit of specific items c8'a<<sj 审计的具体项目 w"?H4 PX7@3Y Receivables: confirmation ?4 p\ujc 应收帐款:确认 iKs @oHW @K{1O|V Inventory: counting, cut-off, confirmation of inventory held by third parties J0xV\O
!e 存货:数量,减值,第三方持有存货的确认 Pv@P(y?\ 7Aj
o9 Payables: supplier statement reconciliation, confirmation 1>5l(zK!9 应付帐款:供应商的申明一致,确认 k'H+l]= #m
%ZW3 Bank and cash: bank confirmation U7GgGMw 银行存款和现金:银行的确认 `[.b>ztqgJ 6k569c{7 Auditing sampling -B+Pl* 审计抽样 ollJ#i9 Tvdg:[V< 5.Review
uO=yQ& 复核 6}b1*xQ ;/hR#>ib Subsequent events Yz"B 随后发生的事件 k9]M=eO gzV&S5A{_ qIXo_H&\C v@_^h}h/,= {Y0Uln5u Going concern yiourR)H< 持续关注 D7v-+jypp O$
p Management representations 0j@nOj(3 与管理层的交涉沟通 W>^WNo3YQ$ vIMLUL
0 Audit finalization and the final review: unadjusted differences `Mg&s* 审核定稿和最后审查:未经调整的差异 `1O<UJX S5%I+G3 whoM$ & 6. Reporting KM'*+.I 报告 9YMD[H\}V 学会计论坛bbs.xuekuaiji.com rzl0*CR Appendix #Qir%\*V 附录 oSAO0h>0N Audit procedure NA=I7I@ 审计程序 VXfp=JE