1. Assurance engagements and external audit
保证约定和外部审计 ;"nEEe]? /(nA)V( : Materiality, true and fair presentation, reasonable assurance 2h6F j& 物质性,真实公平的描述,合理的保证 7_/.a9$G (Qq$ql27 Appointment, removal and resignation of auditors t>v']a +k 审计人员的的任命、免职和辞职 /aJl0GL4! u;:N 4d=f' Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 3r{'@Y
=)Y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (<.1o_Q-LU :7!/FBd Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior wL 5).`oq 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 lv ^=g _bks*.9}3b Engagement letter Phgn| 约定书(委托书) T
"G! H {hRAR8 2. Planning and risk assessment Qzh:*O 规划和风险评估 6
<t\KMd Z9aDE@A General principles ;|/7o@$n 一般原则 W3 8=fyD nhCB])u8l Plan and perform audits with an attitude of professional skepticism oa1a5+A 持专业的怀疑态度计划和执行审计工作 Vq'&t
<K# c/2OR#$t Audit risks = inherent risk ×control risk ×detection risk a3lo;Cfp 审计风险=内在风险×控制风险×检查风险 |$b 4{ SqTm/ t Risk-based approach Y!*,G]7 基于风险的办法 G%kXr$?W "3j
0) Understanding the entity and knowledge of the business !P92e1
了解商业的实质和知识 u%[*;@;9+ U.6hLFcE Assessing the risks of material misstatement and fraud
]aakEU 评估材料错报和舞弊的风险
-I8% kb7\qH!n Materiality (level), tolerable error
_Wb-&6{ 重要性(级别),可容忍误差 dadMwe_l0 Q#g
s)2 Analytical procedures MB |(,{S 分析程序 X}usyO'pW m#;:%.Rm Planning an audit uN\9cQ 规划审计工作 [7s5Vt| P|(J]/ Audit documentation: working papers Vd1K
{rH# 审计文件:工作底稿 X7 ZaQ . -owfuS?i= The work of others rP\7C+ 其他机构的文件 %mYIXsuH 2.l
nT{ Rely on the work of experts &'](T9kg
= 依靠专家的工作 ~V|!\CB
_fyw Rely on the work of internal audit Z?Q2 ed*j 依靠内部审计工作 1)PR]s:-m@ OVh/t#On 3. Internal control #b" IX`5 内部控制 mpF_+Mn 2E1TJ.[BS The evaluation of internal control systems yED^/=\)} 对内部控制系统的评估 n[WeN NU 1Ev+':% Tests of control EqmJXDm 控制测试 k?8W2fC 7Rh
:+bT Substantive procedures (time, nature, extent) JWn{nJ$] 实质性程序(时间,性质,程度) yR$_$N+E 7lj-Z~1 Transaction cycles: revenue, purchases, inventory, etc. GB+d0 S4 交易周期:收入,采购,库存等。 =Fs LF uHIWbF<0oo y;>I'e 4.Audit evidence SBoF(0< 审计证据 J-ZM1HoB =dw1Q Obtain sufficient, appropriate audit evidence @}Z/{Z[@ 获取足够、适当的审计证据 w:LCm `d s*X\%!l9 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations w${=dW@K 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 Gehl/i- ;'
W5|.ZN The audit of specific items mT>p:G 审计的具体项目 y,>m#6hx# UKBMGzu2: Receivables: confirmation 0EB'! 应收帐款:确认 ri;M7rg`.{ o'4@]ae Inventory: counting, cut-off, confirmation of inventory held by third parties d&u/7rm 存货:数量,减值,第三方持有存货的确认 :&-}S>pC !491
\W0ZH Payables: supplier statement reconciliation, confirmation eEh0T%9K 应付帐款:供应商的申明一致,确认 !U!E_D.O c+{4C3z Bank and cash: bank confirmation Z4-dF;7 银行存款和现金:银行的确认 }\{1`$*~ H7=z%Y9y Auditing sampling 614/wI8( 审计抽样 -}sya1(<8 A
m1W<` 5.Review
7tpZE+OX 复核 xwxj j &
NQR*Tn Subsequent events Kzu9Qm-+z^ 随后发生的事件 p4EItRZS @]tGfr;le& UhTr<(@ 90ag! XXcf!~uO Going concern z n! 持续关注 kAliCD) F.5b|&@ Management representations o)=VPUe 与管理层的交涉沟通 IyN9
+ ({VBp[Mh Audit finalization and the final review: unadjusted differences an`(?6d 审核定稿和最后审查:未经调整的差异 1n(}Q1fa =M#?* e TkoXzG8yE< 6. Reporting -\$cGIL 报告 D*gVS 学会计论坛bbs.xuekuaiji.com ?|J+dW Appendix d)ZSzq 附录 WGluY>C; Audit procedure uW9M&"C~ 审计程序 Kn$1W=B1.