1. Assurance engagements and external audit
保证约定和外部审计 s<^UAdLnl "_5av!;A
g Materiality, true and fair presentation, reasonable assurance h{>8W0W* 物质性,真实公平的描述,合理的保证 hQX|wWh 9BHl2<&V Appointment, removal and resignation of auditors \7Zk[)!FL 审计人员的的任命、免职和辞职 ^yBx.GrQc WI~';dK2] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion eaCEZHr$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !5p01]7 bD49$N?> Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^8We}bs-c 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 b/<n:*$
ukhI'alS, Engagement letter <v0 d8 约定书(委托书) Xf$,ra" JkpA
\<
2. Planning and risk assessment vbh\uv& 规划和风险评估 ~9x$tb x- ;l~gA |A General principles Tw|=;m 一般原则 $L;7SY? Fet>KacTht Plan and perform audits with an attitude of professional skepticism ~Edm VEu 持专业的怀疑态度计划和执行审计工作 {AQ3y,sh wn|Sdp Audit risks = inherent risk ×control risk ×detection risk ?;}2Z) 审计风险=内在风险×控制风险×检查风险 P^.L0T5g Riu0;U( \ Risk-based approach UJlKw `4 基于风险的办法 <!4'?K -N 8<IOX Understanding the entity and knowledge of the business -_A0<A . 了解商业的实质和知识 z`{Ld9W Ue~M.LZb Assessing the risks of material misstatement and fraud Rz%+E0 评估材料错报和舞弊的风险 .}]5y4UQ. OSsdB%bIu` Materiality (level), tolerable error $FCLo8/= 重要性(级别),可容忍误差 8+
Hho@= .y[=0K: Analytical procedures .pG_j] 分析程序 Ns&SZO o^5xCK:Oi2 Planning an audit e|xRK?aVBu 规划审计工作 J
Wof<D, qfG
`H#cA< Audit documentation: working papers }J"}poB: 审计文件:工作底稿 c1!h;(& eX$u The work of others ~?S/0]?c 其他机构的文件 LXfDXXF r1$
O<3\ Rely on the work of experts ;R|5sCb/m 依靠专家的工作 D0tI Q+Jzab Rely on the work of internal audit w_4`Wsn 依靠内部审计工作 dN;C-XF3s A"i40 @+ 3. Internal control T[&1cth 内部控制 dsrzXmE0 O`Nzn~),x The evaluation of internal control systems So,EPB+ 对内部控制系统的评估 |a/"7B|?\ m[(2 Tests of control s#-`,jqD 控制测试 n:Ka@ 8T7[/"hi\ Substantive procedures (time, nature, extent) ~
B1)!5Z 实质性程序(时间,性质,程度) 8^^Xr FL"7u2rh, Transaction cycles: revenue, purchases, inventory, etc. ]KLjQpd 交易周期:收入,采购,库存等。 O~l WFaW !&?(ty^F q>o1kTI 4.Audit evidence 1Ep!U#Del 审计证据 NKh"x&R Ftu4 V*lD Obtain sufficient, appropriate audit evidence UC\CCDV#^ 获取足够、适当的审计证据 9;sebqC? 7;0^r#:87# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations QUwSnotgU 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 Z^>{bW g]N!_Ib/! The audit of specific items [f&ja[m q 审计的具体项目 0,E*9y} }e& Receivables: confirmation k7'B5zVd 应收帐款:确认 Yfs60f m ['UV2 Inventory: counting, cut-off, confirmation of inventory held by third parties '%l<33*
存货:数量,减值,第三方持有存货的确认 5@F1E8T C`%
cPl Payables: supplier statement reconciliation, confirmation {D 9m//x 应付帐款:供应商的申明一致,确认 O#sDZ.EL 6"/cz~h Bank and cash: bank confirmation pa`"f&JO 银行存款和现金:银行的确认 q`{crY30 AKzhal! Auditing sampling DUF
fk6#X} 审计抽样 ~K&ko8 _2R;@[f2 5.Review
QcU&G* 复核 OB.TAoH: xi
%u)p Subsequent events "6[fqW65 随后发生的事件 iqRk\yq< [>U'P1@ql Lf4c[[@%gd EuOrwmdj 5RrzRAxq Going concern >WVos 4 持续关注 >;-.rJFr ifHQ2Ug9 Management representations "eA4JL\%) 与管理层的交涉沟通 yM`J+tq om@GH0o+ Audit finalization and the final review: unadjusted differences BGh1hyJ8d 审核定稿和最后审查:未经调整的差异 eG55[V<! 2_'{f1bVxz :70[zo7n' 6. Reporting {ZP0%M
D 报告 3MPmLV#f 学会计论坛bbs.xuekuaiji.com 0hVw=KDO9: Appendix F=?0:2P0bD 附录 zy^t95/m Audit procedure h mC.5mY 审计程序 yU<T_&M