1. Assurance engagements and external audit
保证约定和外部审计 a\&g;n8jA `><E J'h Materiality, true and fair presentation, reasonable assurance 3Hi8=* 物质性,真实公平的描述,合理的保证 e
m @hy~H?XN Appointment, removal and resignation of auditors `1uGU[{x 审计人员的的任命、免职和辞职 ;,s9jw $laUkD#vz Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion #7@p 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
'$[%x @2;cv?i) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^0-e.@ 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 H4$f+ O=6[/oc
' Engagement letter D@kf^1G 约定书(委托书) wo;OkJKF -A zOujSS 2. Planning and risk assessment <GF^VT|Ce 规划和风险评估 <v=s:^;C0 Jhfw$ DF General principles mF4y0r0 一般原则 =.w~qL eD7qc1*G Plan and perform audits with an attitude of professional skepticism
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)[@ 持专业的怀疑态度计划和执行审计工作 zO@>)@~ 0o:R:* Audit risks = inherent risk ×control risk ×detection risk '8[;
m_S 审计风险=内在风险×控制风险×检查风险 iB` EJftI! lB.n5G Risk-based approach wD4[UU? 基于风险的办法 BWNI|pq)v RC?vU Understanding the entity and knowledge of the business ? a)Fm8Y 了解商业的实质和知识 (4#iLs Ks<+@.DLTu Assessing the risks of material misstatement and fraud zQ#*O'-n 评估材料错报和舞弊的风险 *eX/ZCn /4@
[^}x Materiality (level), tolerable error
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重要性(级别),可容忍误差 a&UzIFdB M93*"jA Analytical procedures hRMya#%- 分析程序 vPc*x5w- ,HI%ym Planning an audit yDWBrN._ 规划审计工作 fI1
9p Q ZCViZWo Audit documentation: working papers sG)aw`_j 审计文件:工作底稿 K/j u=> zWH)\>X59 The work of others BC\W`K 其他机构的文件 1vxQ`) a j=Izwt>
Rely on the work of experts `'&mO9,<- 依靠专家的工作 v1Q78P EB*C;ms Rely on the work of internal audit lRNm
&3:- 依靠内部审计工作 k61mRO 2dcvB]T! 3. Internal control >o O]S]W 内部控制 j9l32<h7] b*H*(}A6"' The evaluation of internal control systems ?~4x/d% 对内部控制系统的评估 5+;Mc[V3- \P")Eh =d Tests of control &GkD5b 控制测试 :0QDV~bs 79D~Mau# Substantive procedures (time, nature, extent) @0]WMI9B"B 实质性程序(时间,性质,程度) XH@(V4J(. |xg_z&dX Transaction cycles: revenue, purchases, inventory, etc. x)GheM^ 交易周期:收入,采购,库存等。 AI|+*amTd &pjj RRV%g! 4.Audit evidence jT}={[9b 审计证据 bX,#z, Z) 2d4:uv Obtain sufficient, appropriate audit evidence CtV|oeJ 获取足够、适当的审计证据 r-TrA$k MIn_?r Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations mC$y*G 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 DBL@Mp[< X^K^az&L The audit of specific items '4<o&b^yQ 审计的具体项目 k sXQ}BE ?|+e*{4k Receivables: confirmation Z\xnPhV 应收帐款:确认 6h2keyod ;Q^>F6+_m Inventory: counting, cut-off, confirmation of inventory held by third parties 8'jt59/f 存货:数量,减值,第三方持有存货的确认 tx~,7TMS/ Y0T :% Payables: supplier statement reconciliation, confirmation `[g$EXX 应付帐款:供应商的申明一致,确认 ()bQmNqmO= r)>3YM5 Bank and cash: bank confirmation M\a{2f7'n 银行存款和现金:银行的确认 v_Sa0}K9 NsP=l] Auditing sampling {+=hYB|& 审计抽样 *1{A'`.=\ Tx!t3;Yz[ 5.Review
4\u`MR 复核 T3@2e0u ) BDvkY Subsequent events s_XCKhN: 随后发生的事件 &1yJrj9y G<D8a2q GIH{tr1:< ] xHiy+ J8p; 1-C" Going concern #~)A#~4O 持续关注 k6&~)7 -f |+W{c`KL Management representations 3qf#NJN} 与管理层的交涉沟通 gBv!E9~l yRyXlZC Audit finalization and the final review: unadjusted differences WoN},oT[i 审核定稿和最后审查:未经调整的差异 v_EgY2l( rzIWQ
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i yK 6. Reporting $cHU, 报告 oI/_WY[t 学会计论坛bbs.xuekuaiji.com <O0tg[ub Appendix =VzJ>!0 附录 ?Y3i-jY Audit procedure $q:l
\ 审计程序 \efDY[j/