1. Assurance engagements and external audit
保证约定和外部审计 )1?#q[
x "3 Y(uN Materiality, true and fair presentation, reasonable assurance IE*eDj 物质性,真实公平的描述,合理的保证 E$O-\)wY0 EZs"?A Appointment, removal and resignation of auditors c_"=G#^9@i 审计人员的的任命、免职和辞职 +/O3L=QyJ w{F{7X$^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ;::]R'F[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 $[f-{B{>* fh%|6k?#M Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior IQZ/8UwB 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 b5i ehoA ,f*Q3 S/I Engagement letter 7:/gO~gI 约定书(委托书) |k.%e4 pW&K=,7| 2. Planning and risk assessment i?{)o]i 规划和风险评估 \-?0ab3Z wWkMvs General principles a
gkw)# 一般原则 deLLqdZa 5aZbNV}- Plan and perform audits with an attitude of professional skepticism LNNwy:_ ! 持专业的怀疑态度计划和执行审计工作 z]+&kNm [?>\] Audit risks = inherent risk ×control risk ×detection risk G0%},Q/ 审计风险=内在风险×控制风险×检查风险 7q%xF#mK= XoNBq9Iu Risk-based approach "ov270: 基于风险的办法 l+nT$IPF X'uQr+p^ Understanding the entity and knowledge of the business '3|fv{I 了解商业的实质和知识 =;Q:z^S ,A%p9 Assessing the risks of material misstatement and fraud /@ww"dmqU 评估材料错报和舞弊的风险 ?lca#@f( \s?8}k Materiality (level), tolerable error /hN;\Z[@ 重要性(级别),可容忍误差 3N[Rrxe2
CK+t6Gp Analytical procedures rnyXMt.q 分析程序 zm!M'|~@7 zC,c9b Planning an audit nEt{ltsS0 规划审计工作 "wy2u~ ~ &<Ls Audit documentation: working papers 9Iu"DOxX% 审计文件:工作底稿 6Ki!j< ?}e^-//*i The work of others \
)WS^KR% 其他机构的文件 p'`?CJq8 r;^%D( Rely on the work of experts =Y- .=}jp; 依靠专家的工作 Y&<]:) YP
Qix Rely on the work of internal audit hd*GDjmRQ/ 依靠内部审计工作 ZEK,Z[' Jmuyd\?,b 3. Internal control q|{z9V< 内部控制 B*(BsXQLY ,j6R/sg The evaluation of internal control systems p#%*z~ui 对内部控制系统的评估 OdbXna ~t<G gNI Tests of control jF@BWPtF= 控制测试 '}^qz#w
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j Substantive procedures (time, nature, extent) ..kFn!5(g 实质性程序(时间,性质,程度) 5sAN
F9o! d6a3\f Transaction cycles: revenue, purchases, inventory, etc. '&+]85_&$ 交易周期:收入,采购,库存等。 Uc,MZV4 q3vv^~ ur.krsU 4.Audit evidence hFo29oN 审计证据 mW$Oi++'d boI&q>-6Re Obtain sufficient, appropriate audit evidence zO2=o5nF. 获取足够、适当的审计证据 182g6/, * RyU*au Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations "=w:LRw 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 )m#Y^ 1>u
AVPa The audit of specific items l$Vy\CfK3n 审计的具体项目 qm"SN<2S* ?nPG#Z|% Receivables: confirmation ufe|I 应收帐款:确认 vV xw*\`<6 h% KEg667 Inventory: counting, cut-off, confirmation of inventory held by third parties 1tq ^W' 存货:数量,减值,第三方持有存货的确认 DS;\24>H YKz#, Payables: supplier statement reconciliation, confirmation .*f6n| 应付帐款:供应商的申明一致,确认 >|z:CX$] n"`V|
UTHP Bank and cash: bank confirmation -uxU[E 银行存款和现金:银行的确认 D;s%cL` ]ag{sU@#
Auditing sampling 064k;|>D 审计抽样 a{L&RRJ Yn[>Y) 5.Review
^.R!sQ 复核 ZY8w1:'
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d Subsequent events B~E">}=! 随后发生的事件 O\ _ro. Vz$
xV! '#yqw% {:3\Ms# 0TaI"/ai Going concern *RxJ8.G 持续关注 =%<,
^2o =.7tS' Management representations 5+11J[~{ 与管理层的交涉沟通 8^^ 1h AmHj\NX$ Audit finalization and the final review: unadjusted differences ]E-3/r$_cO 审核定稿和最后审查:未经调整的差异 g5y`XFY >SLQW Ufl\
uq3'H 6. Reporting U#cG
d\b 报告 {f\wIZ-K A 学会计论坛bbs.xuekuaiji.com #2s}s<Sc; Appendix mW4Cc1* 附录 i%!<6K6UT Audit procedure p@kRo#~l 审计程序 ZT@=d$Z&t