1. Assurance engagements and external audit
保证约定和外部审计 Ifn|wrx;g kU[hB1D5 Materiality, true and fair presentation, reasonable assurance .`}TND~ 物质性,真实公平的描述,合理的保证 zak\%yY` 0+e=s0s. Appointment, removal and resignation of auditors [zx|3wWAX- 审计人员的的任命、免职和辞职 >jX" A$=ny6
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Lw}-oE
!U 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 oI;ho6y) `Pvi+:6\Y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior z'U.}27&o 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 {^z73Gxt, (dq_,LI Engagement letter -Cs( 3[ 约定书(委托书) Jh3 +6#$6 hG 2. Planning and risk assessment B/wD~xC?x 规划和风险评估 Q>, &@ XM`GK>*aC( General principles C2}y#A I 一般原则 +})QT FV J'}+0mln Plan and perform audits with an attitude of professional skepticism [)Nt;|U 持专业的怀疑态度计划和执行审计工作 a+E
8s7C/D dd Audit risks = inherent risk ×control risk ×detection risk ,`}yJ*7 审计风险=内在风险×控制风险×检查风险 J8emz8J p^pd7)sBr Risk-based approach uge r:cD 基于风险的办法 zMv`
<m% nQ\` ]_C Understanding the entity and knowledge of the business Dy
N[Yp|V 了解商业的实质和知识 5@2Rl>B$ ]lwf6' Assessing the risks of material misstatement and fraud c["1t1G 评估材料错报和舞弊的风险 !|Q&4N
S |dgiW"tUm Materiality (level), tolerable error |M;Nq@bRv 重要性(级别),可容忍误差 ku5|cF*% <=NnrZOF Analytical procedures <D.E.^Y 分析程序 ^3dc#5]Xf 1eD#-tzV Planning an audit }|Qh+{H*. 规划审计工作 juR>4SH 6TW<,SM Audit documentation: working papers .V
hU:_u 审计文件:工作底稿 _<(xjWp 8 nnyT,e% The work of others 9WG=3!-@ 其他机构的文件 ;\7`G!q th{f|fm62 Rely on the work of experts 1Vy8eI`4 依靠专家的工作 KR( apO =3035{\ Rely on the work of internal audit sWlxt q g 依靠内部审计工作 ,7B7X)m{3 nX!%9x$3 3. Internal control bo=H-d| 内部控制 u&l;\w
L ci? The evaluation of internal control systems U2A-ub>7 对内部控制系统的评估 ;5/Se"Nd :zU4K=kR Tests of control %$&eC 控制测试 K6->{!8]k =78y*`L Substantive procedures (time, nature, extent) t\/H. Hb 实质性程序(时间,性质,程度) ? X8`+`nh 0kUhz\"R:q Transaction cycles: revenue, purchases, inventory, etc. -U2Su|:\N8 交易周期:收入,采购,库存等。 "o--MBq4 ^VYR}1Mw 1|p\rHGd 4.Audit evidence %Ik5|\ob? 审计证据 Vx!ZF+ OAkqPG&w Obtain sufficient, appropriate audit evidence oc"p5Y3,Os 获取足够、适当的审计证据 q?j7bp
] #X)DFAtb Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `lY-/Ty 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 \;-Yz C/!P&`<6 The audit of specific items cUug}/!I 审计的具体项目 tXzuP_0 1jx?zvE, Receivables: confirmation !*c%Dj 应收帐款:确认 7
oE:] OkRb3} Inventory: counting, cut-off, confirmation of inventory held by third parties w_U#z(W3l 存货:数量,减值,第三方持有存货的确认 S8v,'Cc |Gq3pL<jkC Payables: supplier statement reconciliation, confirmation Z84w9y7O< 应付帐款:供应商的申明一致,确认 n!zB+hW htYfIy{5w Bank and cash: bank confirmation m
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+1 银行存款和现金:银行的确认 *fY*Wy9 !v3d:n\W8 Auditing sampling @w33u^ 审计抽样 PdKcDKJ =>S[Dh 5.Review
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c"pG 复核 |+h x2?Nv VnN(lJ Subsequent events )E",)}Nh 随后发生的事件 vo#$xwm1 GB+$ed5@< V~Guw[RA #F/W_G7 v [ !~8TF Going concern 1^AQLOiRE1 持续关注 m!INbIh N8T.Ye N Management representations UaG&HGg]! 与管理层的交涉沟通 |s#,^SJ0 yTc&C)Jba Audit finalization and the final review: unadjusted differences Z{u]qI{l 审核定稿和最后审查:未经调整的差异 7yG%E E\2
f"s F`;q9<NYRW 6. Reporting ?RE"<L 报告 jz3f{~ 学会计论坛bbs.xuekuaiji.com <}^p5| Appendix -4Q\FLC'k 附录 Y xnZ0MY Audit procedure e0C_ NFS+ 审计程序 >8NUji2I