1. Assurance engagements and external audit
保证约定和外部审计 >E9:3&[F iK(G t6w Materiality, true and fair presentation, reasonable assurance g}
vOp3^ 物质性,真实公平的描述,合理的保证 oC~8h8"l MKnG:)T<?l Appointment, removal and resignation of auditors 0B o7EV 审计人员的的任命、免职和辞职 D.i(Irqw! @jKiE%OP Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion o)(N*tC 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6<uJ}3 Ez= Q{g Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior o/;kzi 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 IQ5H`o?[B
wa#$9p~Q Engagement letter AB.gVw|
4 约定书(委托书) 0L
^WTq zE~{}\J 2. Planning and risk assessment NB["U"1[^E 规划和风险评估 `YK2hr wfecM( General principles 7jj.maK 一般原则 ({R-JkW:; Xf4 Plan and perform audits with an attitude of professional skepticism cJ}J4? 持专业的怀疑态度计划和执行审计工作 i
r72fSe /uh?F Audit risks = inherent risk ×control risk ×detection risk yU e7o4Zm 审计风险=内在风险×控制风险×检查风险 ="k9
y {c7ZA%T~R Risk-based approach ?^8CD.| 基于风险的办法 ,C=Lu9 efc<lSUR Understanding the entity and knowledge of the business MR) *Xh 了解商业的实质和知识 FnoE\2}9 CJDnHuozc Assessing the risks of material misstatement and fraud >nqDUGnEo> 评估材料错报和舞弊的风险 vxey$Ir 0TD cQ Materiality (level), tolerable error 4(h19-V 重要性(级别),可容忍误差 3U_-sMOB| 5$<\ Analytical procedures MRI`h. 分析程序 0wh4sKm[X rx$B(z(c Planning an audit w ,6zbI/ 规划审计工作 Ih&rXQ$ NSsLuM=. Audit documentation: working papers fP:n=A{ 审计文件:工作底稿 Ojh\H feSj3,<! The work of others "vH>xBR[% 其他机构的文件 kF1Tg KSd ZFJqI
Rely on the work of experts 1TOT}h5 依靠专家的工作 ~6<'cun@x BE#s@-zR=p Rely on the work of internal audit aX)k(*| 依靠内部审计工作 +9tm9<F8 D~(f7~c% 3. Internal control J&B>"s, 内部控制 &|d6
;cFlZGw The evaluation of internal control systems T[?toqkD>z 对内部控制系统的评估 (3_m[N\F dR^7d _! Tests of control 'l&),]|$) 控制测试 %u)niY-g }#b[@3/T Substantive procedures (time, nature, extent) gsSUm f1 实质性程序(时间,性质,程度) "B$r{ vG 8iB}gHe9 Transaction cycles: revenue, purchases, inventory, etc. T>!Y-e.q 交易周期:收入,采购,库存等。 _#SCjFz oZ/z{` t&oNC6 4.Audit evidence RRasX;zK 审计证据 MYmH?A ik;
S!S\v Obtain sufficient, appropriate audit evidence u>K(m))5W3 获取足够、适当的审计证据 4U;Zs3 kT=KxS{ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #77p>zhY 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 jNC@b>E?~ (oUh:w.]Gw The audit of specific items %VSjMZ 审计的具体项目 FxkxV GZ" {SQ#n@Q&$ Receivables: confirmation Rg3cqe#O/ 应收帐款:确认 5, j&-{0W Yu`KHvur Inventory: counting, cut-off, confirmation of inventory held by third parties A_ftf7, 存货:数量,减值,第三方持有存货的确认 }OJ,<!v2pc IHrG!owf Payables: supplier statement reconciliation, confirmation Gy3t 应付帐款:供应商的申明一致,确认 #guq/g$
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Cu," Bank and cash: bank confirmation nXg:lCI-uu 银行存款和现金:银行的确认 T\
cJn>kCn l_1y#B-k5 Auditing sampling
Q|CLis- 审计抽样 [8Yoz1(smA \nKpJ9! 5.Review
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o]VP 复核 S{l
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6E' Subsequent events qGYru1 随后发生的事件 $ lC*q 1pDL()t kgQyG[u vz*'1ugaA mT3'kUZ}] Going concern jx?"m=`s: 持续关注 ]i@WZ( Z7Gl^4zn Management representations < 9 vS 与管理层的交涉沟通 ,5
A& 50?5xSEM0_ Audit finalization and the final review: unadjusted differences %z_L}L 审核定稿和最后审查:未经调整的差异 XSv)=]{ g(b:^_Nep h
=7eOK] 6. Reporting ~t,-y*= 报告 O\5q_>] 学会计论坛bbs.xuekuaiji.com #n5
DK{e Appendix s7(I 附录 (UGmbRf& Audit procedure w<o#/J9 审计程序 ZQ_&HmgRy