1. Assurance engagements and external audit
保证约定和外部审计 Y_[g_ ^e?$ ]JiA! Materiality, true and fair presentation, reasonable assurance _x\-!&[p 物质性,真实公平的描述,合理的保证 \|eJJC DC|xilP1O Appointment, removal and resignation of auditors $ yDW.pt 审计人员的的任命、免职和辞职 >oft :7p H\)gE> Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion uX[O,l^} 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #0P!xZ'|{ n> MD\ZS Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior t/JOERw 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 n 5~=qQK2 |`w$|pm= Engagement letter :
cFF 约定书(委托书) \R8 6;9ov OM20-KDc5 2. Planning and risk assessment PM~bM3Ei
规划和风险评估 s8t f@H4r <TI3@9\qXE General principles Az
U|p 一般原则 4id3P{aU B;eW/#` Plan and perform audits with an attitude of professional skepticism *I:mw8t
持专业的怀疑态度计划和执行审计工作 PSW#^o 4-y6MH Audit risks = inherent risk ×control risk ×detection risk 0SJ{@* 审计风险=内在风险×控制风险×检查风险 _/|8%]) gWFL Risk-based approach X,>(Y8 基于风险的办法 r~)VGdB+ .r ~'(g{qt Understanding the entity and knowledge of the business shM{Y9~O9& 了解商业的实质和知识 b\1+kB/8 >W8bWQ^fK Assessing the risks of material misstatement and fraud )*!1bgXQ 评估材料错报和舞弊的风险 5\VxXiy0 3QCMK^#Z: Materiality (level), tolerable error nc<
qbN 重要性(级别),可容忍误差 BiA>QQ pAENXC\, Analytical procedures U8YO0}_z 分析程序 LL{t5(- _ (.PmDBW Planning an audit
^[en3aQ 规划审计工作 DeA @0HOxh q1UBKhpnH Audit documentation: working papers - dl}_ 审计文件:工作底稿 mDZ=Due1 -dg} BM The work of others PM
@XtL7J 其他机构的文件 ?LM:RADCm !0b%Jh Rely on the work of experts F\JLbY{x] 依靠专家的工作 l#Yx
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Y gyC^K3} Rely on the work of internal audit ;JYoW{2 依靠内部审计工作 pNuqT* M
z93 3. Internal control MM7"a?y) 内部控制 o1U}/y+R\ 8AryIgy
>@ The evaluation of internal control systems 658\#x8| 对内部控制系统的评估 )+?HI^-[S
~+<<bzY Tests of control $;y1Qiel 控制测试 `%uK0qw" L4~
W/6A Substantive procedures (time, nature, extent) N9pwWg&<+ 实质性程序(时间,性质,程度) Bn{)|&; ^ZR8s^X Transaction cycles: revenue, purchases, inventory, etc. (e(Rr4 交易周期:收入,采购,库存等。 #7+]%;h rxs8De (X*9w##x( 4.Audit evidence bCzdszvg3 审计证据 q=njKC ANotUty;y Obtain sufficient, appropriate audit evidence
F,zG;_ 获取足够、适当的审计证据 /0
_zXQyV +SyUWoM Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations s
*f1x N< 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 0#<WOns1
$}db /hY* The audit of specific items r4EoJyt 审计的具体项目 <z',]hy b )Tl* Receivables: confirmation RYH)AS4w' 应收帐款:确认 KYf;_
C,$ Mo_$b8i Inventory: counting, cut-off, confirmation of inventory held by third parties hl**zF 存货:数量,减值,第三方持有存货的确认 &;s<dDQK IYLZ
+> Payables: supplier statement reconciliation, confirmation @*SA$9/l 应付帐款:供应商的申明一致,确认 e9lOk)`t L$SMfx Bank and cash: bank confirmation AxEc^Cof 银行存款和现金:银行的确认 *.o"ZVl pD[pTMG@$ Auditing sampling dkpQZXi9% 审计抽样 PGkCOmq $7Cgo &J 5.Review
@C=m?7O98 复核 HJ",Sle i+I0k~wY Subsequent events BtzYA" 随后发生的事件 L@?e:*h |*ReqM|_C V,m3 -=q &1l~&,, n_}aZB3;U Going concern &*A:[b\ 持续关注 >
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~XKZXGw Management representations L ?Cjo4xS 与管理层的交涉沟通 hVkO%]? d+e0;!s~O Audit finalization and the final review: unadjusted differences >9MS"t 审核定稿和最后审查:未经调整的差异 ++0rF\& (7~%B" 8 ip^] 6. Reporting "O``7HA} 报告 *{4
ETr7 学会计论坛bbs.xuekuaiji.com 6<PW./rk:
Appendix F)7j@h^ 附录 ']h
IfOD"r Audit procedure !?b/-~o7S 审计程序 c})wD+1