1. Assurance engagements and external audit
保证约定和外部审计 QusEWq)}< bDdJh}Vz Materiality, true and fair presentation, reasonable assurance `Pj7O/!)#! 物质性,真实公平的描述,合理的保证 qwAN=3@ ; n2|pC^ Appointment, removal and resignation of auditors D;bQ"P-m47 审计人员的的任命、免职和辞职 r4Ygy/% mT
N6-V Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m35Blg34 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 LS:3Dtq /BWJ)6#H Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f.Y9gkt3d 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 @Z$`c{V< T!6H5>zA Engagement letter 8kZ~ 约定书(委托书) aubmA0w a,Gd\.D 2. Planning and risk assessment I\R5Cb<p 规划和风险评估 1jZ:@M: H)g:< General principles ^G63GYh]y 一般原则 7Dy\-9:v +Ux)m4}j Plan and perform audits with an attitude of professional skepticism *[*
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|by 持专业的怀疑态度计划和执行审计工作 dfB#+wh RVN"lDGA Audit risks = inherent risk ×control risk ×detection risk
@+",f] 审计风险=内在风险×控制风险×检查风险 `Rj<qz^7 4QWDuLu Risk-based approach 02X ~' To" 基于风险的办法 mwFI89J' dN>XZv Understanding the entity and knowledge of the business UTQ$sg|7p 了解商业的实质和知识 D={|&:`L e qs6yEuh# Assessing the risks of material misstatement and fraud 6G"AP~|0 评估材料错报和舞弊的风险 <[xxCW(2 ssW+'GD Materiality (level), tolerable error puS'9Lpp 重要性(级别),可容忍误差 <\x/Y$jm0n /:>f$k4~h Analytical procedures rtDm<aUh 分析程序 i;^
e6A> XF2u<sDe Planning an audit h$ M+Yo+ 规划审计工作 YZ\$b=- =mCUuY# Audit documentation: working papers ~Dr/+h:^\ 审计文件:工作底稿 t~p9iGX< eif<aG5 The work of others Y',s|M1})\ 其他机构的文件 IoNZ'g?d 'DF3|A], Rely on the work of experts </<_e0 依靠专家的工作 V_U$JKJ1= H;,cUb Rely on the work of internal audit 4UoUuKzt 依靠内部审计工作 r6]r+!63" )8&Q.? T 3. Internal control Z5Ao3O@ 内部控制 ))!Z2
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The evaluation of internal control systems AEK * w4 对内部控制系统的评估 .CI]8O"3y tjOfekU Tests of control ksY^w+>(! 控制测试 {AIP\ _h_;nS.Y Substantive procedures (time, nature, extent) (|ga#%
iI 实质性程序(时间,性质,程度) a#! Vi93 6fPuTQ}fY> Transaction cycles: revenue, purchases, inventory, etc. iUA2/ A 交易周期:收入,采购,库存等。 Opmb EBw}/y{Kt -'{ioHt&X/ 4.Audit evidence *%ZfE,bu8< 审计证据 3Q[]lFJ}F X =S;8=N Obtain sufficient, appropriate audit evidence n_v c}ame 获取足够、适当的审计证据 "eI-Y`O, mMrvr9% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations -J!F((jt 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 \UJ:PW$7 /.05rTpp The audit of specific items 7r"!&P*, 审计的具体项目 Qo?"hgjlqm UOF5&>MLb Receivables: confirmation Ym&_IOx 应收帐款:确认
ceVej' RNoS7[& Inventory: counting, cut-off, confirmation of inventory held by third parties -sO EL{ 存货:数量,减值,第三方持有存货的确认 h'UWf"d 3`#sXt9C Payables: supplier statement reconciliation, confirmation \R&`bAd k 应付帐款:供应商的申明一致,确认 g_>)Q -K
}@Gp Bank and cash: bank confirmation ,Q(n(m' 银行存款和现金:银行的确认 }5OlX .XLe\y Auditing sampling w
\0=L=J 审计抽样 ICq;jf ML d7Q. 'cyQ 5.Review
@Z@yI2#e 复核 }E8 Y,;fTD D6bCC;
h= Subsequent events F8b*Mt}p 随后发生的事件 xkUsZ*X8B }}grJh>tGg 6xnJyEQUM 3m7$$N| ?Dd2k%o Going concern zCO5`%14 持续关注 |[!xLqG FD_0FMZ9, Management representations 4CX * 与管理层的交涉沟通 J[LGa:`` F\-qXSA Audit finalization and the final review: unadjusted differences J>hl&J 审核定稿和最后审查:未经调整的差异 h]@Xucc ( }JX ]- XFK$p^qu 6. Reporting \FVR'A1 报告 ?H*_:?=6 学会计论坛bbs.xuekuaiji.com a^Zn
}R r Appendix 3w{i5gGn 附录 s)/i_Oe$\ Audit procedure :Oq!.uO 审计程序 >Cd%tIie*