1. Assurance engagements and external audit
保证约定和外部审计 s(s_v ?k
&gC)%*I4 Materiality, true and fair presentation, reasonable assurance #Q_<eo%lI* 物质性,真实公平的描述,合理的保证 -;HZ!Lf < 0S\P=\ Appointment, removal and resignation of auditors `'mRGz7t 审计人员的的任命、免职和辞职 \>w 2D 'cIFbjJ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion tBwPB#:W 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @X
h8kvc81 [Q6$$z92Q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 2JeEmG9 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 ~"wnlG-: "
;8kKR Engagement letter {\VsM#K6 约定书(委托书) IsFL"Vx i1b3>H*3 2. Planning and risk assessment K7(GdKZe 规划和风险评估 X.q#ZpK
+, rm General principles %\B?X;( 一般原则 6 {3q l: i
!SN"SY Plan and perform audits with an attitude of professional skepticism ^;\6j
u2 持专业的怀疑态度计划和执行审计工作 (V/!0Lj chE}`I?
Audit risks = inherent risk ×control risk ×detection risk K
#JO# 审计风险=内在风险×控制风险×检查风险 s <$*A;t cj[%.M5iBA Risk-based approach `@:k*d 基于风险的办法 jt9@aN.mJN Z yz)`>cB Understanding the entity and knowledge of the business &mA{_|> 了解商业的实质和知识 Pb@$RAU63 {gDoktC@M Assessing the risks of material misstatement and fraud Dl}va 评估材料错报和舞弊的风险 y>
g`R^^ 5hAs/i9_ Materiality (level), tolerable error y
] $-:^ 重要性(级别),可容忍误差 g^\>hjNX
Ye>+ Analytical procedures g%4=T~ 分析程序 :?#wWF. mT1Q7ta*P Planning an audit Ftud6 规划审计工作 4'`*Sce} C\cZ Audit documentation: working papers +gb"}
cN 审计文件:工作底稿 )f%Q7 2&F H8 The work of others OnE~0+ 其他机构的文件 ZQ#AE VI, lstnxi%x Rely on the work of experts LQ"x
m 依靠专家的工作 %-NG eN8 6b4]dvl_ Rely on the work of internal audit Psjk
7\ 依靠内部审计工作 }iB>3|\ DJR r 3. Internal control `{J(S'a` 内部控制 |c,'0V,"cH pi
PV&ytI The evaluation of internal control systems U }}E
E~W 对内部控制系统的评估 +n<;);h '494^1"io Tests of control qNbgN{4 控制测试 o7:"Sl2AD .OF2O} Substantive procedures (time, nature, extent) -
$y/*' 实质性程序(时间,性质,程度) ~NO'8Mr %TQ5#{Y Transaction cycles: revenue, purchases, inventory, etc. lMXLd91 交易周期:收入,采购,库存等。 ]-u>HO g\ |\q@XCGei Hb9r.;r<EW 4.Audit evidence Be0v&Q_NK 审计证据 K%>3ev=y.s dxWG+S Obtain sufficient, appropriate audit evidence }cI _$ 获取足够、适当的审计证据 6
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GG`;c?d@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 'C1yqkIa` 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 j|(bdTZY: 0kld77tn
2 The audit of specific items p/&s-GF 审计的具体项目 K>`*JJ, s!K9-qZl< Receivables: confirmation Ju
XuS 应收帐款:确认 NE!] WLN;LT Inventory: counting, cut-off, confirmation of inventory held by third parties SV_b(wP9 存货:数量,减值,第三方持有存货的确认 1BA5| 'xc
=N Payables: supplier statement reconciliation, confirmation =:v5`
: 应付帐款:供应商的申明一致,确认 C]%}L%, TInp6w+u Bank and cash: bank confirmation J
k FZd 银行存款和现金:银行的确认 ?N!.:~~k NpxND0 Auditing sampling )u_[cEJHO 审计抽样 +K*_=gHF. [%BWCd8Q~P 5.Review
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Mm^ 复核 1ba* U~OEg *6P)HU@ Subsequent events o^&nkR 随后发生的事件 E@^mlUf /7XVr"R '9q:gFO Fpf-Fa-K\b $iAd)2LT Going concern /c
-%+Xd 持续关注 8AVG pL O2>
W#7 Management representations /kK:{ 与管理层的交涉沟通 3D"?|rd~ Z%O>|ozpq Audit finalization and the final review: unadjusted differences sD`OHV: 审核定稿和最后审查:未经调整的差异 [^E{Yz=8, d7Devs
k ]k.'~Syz 6. Reporting P0^7hSo 报告 [i)G:8U 学会计论坛bbs.xuekuaiji.com /2e,,)4g Appendix -
-H%FYF` 附录 ,Taq~
Audit procedure 05Go*QvV 审计程序 uNRT@@oCq