1. Assurance engagements and external audit
保证约定和外部审计 xSoXf0zq: )MJy Materiality, true and fair presentation, reasonable assurance 04cNi~@m 物质性,真实公平的描述,合理的保证 h|t\rV^ /N82h`\n Appointment, removal and resignation of auditors maTZNzy 审计人员的的任命、免职和辞职 u9R:2ah&K 8|iMD1 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O/2Jz 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 T hLR<\ 1(12`3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior E?Ofkc$q 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 Q.Ljz
Z `T;Y%"X! Engagement letter t.E3Fh!o 约定书(委托书) R~&i8n. mMRdnf!Uid 2. Planning and risk assessment MW6KEiQ" 规划和风险评估 =c(3EI'w 9K`uGu General principles ngHPOI16 一般原则 mjz<,s`D y()Si\9v Plan and perform audits with an attitude of professional skepticism
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?R QPP 持专业的怀疑态度计划和执行审计工作 /i)1BaF uuMHD{}?} Audit risks = inherent risk ×control risk ×detection risk Tx'ctd#Y 审计风险=内在风险×控制风险×检查风险 Z6vm!#\ 4C{3>BE Risk-based approach @UidQX"b 基于风险的办法 kwd)5J qxe%RYdA'j Understanding the entity and knowledge of the business DfQD!}= 了解商业的实质和知识 dECH/vJ^ ?nAKB5= Assessing the risks of material misstatement and fraud T>;Kq;(9 评估材料错报和舞弊的风险 SZm)`r\A IN%04~=H Materiality (level), tolerable error I^z$0 重要性(级别),可容忍误差 .4NQ2k1io GxIw4m9 Analytical procedures Qe )#'$T 分析程序 wzRIvm{ XiB]I5(hcc Planning an audit SAEV
" 规划审计工作 SLze) ?. HKdR?HM1 Audit documentation: working papers ]'/ZSy, 审计文件:工作底稿 dn1Tu6f;| t[ZumQ@HC The work of others !7K-Kqn 其他机构的文件 ;|Ja|@82 j>0~
"A Rely on the work of experts fii\&p7z 依靠专家的工作 d^w*!<8 :tA|g Rely on the work of internal audit CXsi 依靠内部审计工作 ]3E':JM@ y=jTS 3. Internal control m9Uoq[1 内部控制 j8G>0f)
=/Dp* The evaluation of internal control systems `f2m5qTP% 对内部控制系统的评估 CKTD27}) \JLiA>@
@ Tests of control LEJ7. 82 控制测试 r]=3
aebR. L^`oJ9k! Substantive procedures (time, nature, extent) )^&)f!f 实质性程序(时间,性质,程度) _
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Transaction cycles: revenue, purchases, inventory, etc. R<!WW9IM 交易周期:收入,采购,库存等。 eXU;UO^ rGZ@pO2 \\D~Yg\# 4.Audit evidence N[$(y}
!s 审计证据 /rNY;qXM Xm`K@hJ@ Obtain sufficient, appropriate audit evidence Q#bFW?>y, 获取足够、适当的审计证据 Zv=p0xH K6,5C0 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations b* 6c.
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 pg~`NN N[}XLhbt The audit of specific items B(MO!GNg= 审计的具体项目 n^/,>7J |jV4]7Luq Receivables: confirmation oh;F]*k6 应收帐款:确认 tE{7S/?h %;9eh' Inventory: counting, cut-off, confirmation of inventory held by third parties w9}I*Nra 存货:数量,减值,第三方持有存货的确认 f (
`.q 'ce9v@(0 Payables: supplier statement reconciliation, confirmation XEZ
6%Q_ 应付帐款:供应商的申明一致,确认 0zpP$q$ }}qR~.[ Bank and cash: bank confirmation ?<w +{ 银行存款和现金:银行的确认 t:M({|m Y +V|]:{3W Auditing sampling su=.4JcK 审计抽样 #%e`OA(b xiRTp:> 5.Review
PyHE>C% 复核 ,XP9NHE CSU> nIE0 Subsequent events vS<;:3 随后发生的事件 Qb# S)[6s+ O!f*
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;B[n;Q{ ecf7g)+C t9pPG {1 Going concern `T9<}&=! 持续关注 7*XG]=z/ Gz *U?R-T Management representations y i@61XI 与管理层的交涉沟通 <6apv(
2a .^kTb2$X Audit finalization and the final review: unadjusted differences ur#"f'|- 审核定稿和最后审查:未经调整的差异 _k+Bj.L NHc+QMbou( 6!Isz1.re 6. Reporting dbZPt~S'$ 报告 db%`-UST 学会计论坛bbs.xuekuaiji.com OClY,@ Appendix C1G Wi4) 附录 E/GI:}YUy_ Audit procedure 103Ik6.o 审计程序 [1vrv(u>