1. Assurance engagements and external audit
保证约定和外部审计 %eO0wa$a sU{NHC)5 Materiality, true and fair presentation, reasonable assurance wLOB}ZMT 物质性,真实公平的描述,合理的保证 -xA2pYz" |VNnOM Appointment, removal and resignation of auditors AQ[GO6$,%H 审计人员的的任命、免职和辞职 !_cg\KU# ktpaU,% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion l|k`YC x 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 dKxyA"@ &?yZv{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Ls] g 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 P IwFF}<( ~"kb7Fxp Engagement letter #a8B/- 约定书(委托书) *5^Q7`` S-|)QGxV6 2. Planning and risk assessment `,(,tn_ 规划和风险评估 %YC_Se7 @6]sNm General principles ry` z(f 一般原则 /Y7<5!cS ]33>m|?@ Plan and perform audits with an attitude of professional skepticism *=I}Qh(1 持专业的怀疑态度计划和执行审计工作 |='z{WS EKsT~SS Audit risks = inherent risk ×control risk ×detection risk 7OJ'){R$ 审计风险=内在风险×控制风险×检查风险 `6]%P(#a @3C>BLI8+ Risk-based approach Nbi.\ 基于风险的办法 ''\Ov ei[j
1F Understanding the entity and knowledge of the business < F.hZGss7 了解商业的实质和知识 9#MBaO8_" P<a)25be/ Assessing the risks of material misstatement and fraud io-![^{ 评估材料错报和舞弊的风险 Wg<(ms dj 0,89H
4 Materiality (level), tolerable error [8*jw'W|[ 重要性(级别),可容忍误差 ov_j4j>6P P>NF.BCq Analytical procedures P;ci9vk 分析程序 <#u=[_H ='s(| Planning an audit U$WxHYo 规划审计工作 G2Qlt@.T UVd 7 JGR Audit documentation: working papers :<bB?N( 审计文件:工作底稿 {_ i\f ]L n O\"HLM The work of others V4'YWdTi 其他机构的文件 vnM@QfN ?7.7`1m!v Rely on the work of experts (2^gVz=j 依靠专家的工作 #AL=f'2=f 6sx'S?Qa* Rely on the work of internal audit 3@M|m<_R$ 依靠内部审计工作 pxCK;] Wp!%-vzy& 3. Internal control 06c
>$1-? 内部控制 0"\H^ 8TLgNQP The evaluation of internal control systems /tf5Bv'< 对内部控制系统的评估 ]v]qChZHd Of[XKFn_ Tests of control GS a[
oh 控制测试 ;7 E7!t^ m
g4nrr\ Substantive procedures (time, nature, extent) }dWq=)* 实质性程序(时间,性质,程度) SEGri#s > dI LF Transaction cycles: revenue, purchases, inventory, etc. $Bs {u=+w 交易周期:收入,采购,库存等。 #t:S.A@ +'I+o5* -- %N8L;e 4.Audit evidence i]6`LqlO 审计证据 x7jC)M<k0 LWz&YF#T- Obtain sufficient, appropriate audit evidence ,!Z*5 获取足够、适当的审计证据 ND>r#(_\ D(AXk8Vub Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations qB0E
_y)a 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 ?fUlgQ}N 'rO!AcdLU The audit of specific items d%RC 审计的具体项目 ER5gmmVP@p $c:ynjL|P- Receivables: confirmation z$/_I0[ 应收帐款:确认 M^r1S YaKeq5%y Inventory: counting, cut-off, confirmation of inventory held by third parties Mn2QZp4 存货:数量,减值,第三方持有存货的确认 PT=2@kH cDFO; Dr Payables: supplier statement reconciliation, confirmation B8V>NvE~o 应付帐款:供应商的申明一致,确认 zQ@I}K
t 5q;GIw^L Bank and cash: bank confirmation
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q 银行存款和现金:银行的确认 aJ-K? xQ
|)b6>.^ Auditing sampling q Gw -tPD< 审计抽样 }Qip&IN Gb#Cm] 5.Review
{mZC$U' 复核 4'`{H@]tb E*V`":efS Subsequent events P@$/P99 随后发生的事件 E:JJ3X| KxYwJ 6y+Kjd/D 544X1Ww2 j9?}j#@ Going concern x(etb<!jd 持续关注 wkA+j9.
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o.(pb@+ Management representations FbaEB RM 与管理层的交涉沟通 tyXuG< ?Z Rs\+{vG Audit finalization and the final review: unadjusted differences Hv
sob 审核定稿和最后审查:未经调整的差异 s>;v!^N?u cZB7fmq% "HElB9 6. Reporting Szq/hv=Q 报告 AsAT_yv# 学会计论坛bbs.xuekuaiji.com )6,de2Pb Appendix Q&wB$*u 附录 J&[@}$N Audit procedure +BVym~*^ 审计程序 y#Fv+`YDl