1. Assurance engagements and external audit
保证约定和外部审计 FBG4pb9=~
}t!Gey Materiality, true and fair presentation, reasonable assurance lPe&h]@ > 物质性,真实公平的描述,合理的保证 7kC^
30@T3 !@5 9) Appointment, removal and resignation of auditors %J}xg^+f 审计人员的的任命、免职和辞职 m%0p\Y-/ Q@= Q0 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Mg+2.
8% 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 M.JA.I@XC Q1lyj7c#x Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior M+oHtX$ 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 I !
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U'{ gZVc 5u< Engagement letter |o7[|3:M 约定书(委托书) [=C6U_vU eB2a-, 2. Planning and risk assessment (xycJ`N 规划和风险评估 j<u pRS,$ -$\y_?} General principles z xEL+ P 一般原则 pt?bWyKG 3s*mbk[J Plan and perform audits with an attitude of professional skepticism A]*}HZ, 持专业的怀疑态度计划和执行审计工作 />C^WQI^ 53_Hl]#qZ Audit risks = inherent risk ×control risk ×detection risk ~"gA,e-) 审计风险=内在风险×控制风险×检查风险 cF*TotU_m `Uq#W+r, Risk-based approach aNsBcov3O 基于风险的办法 #x@$lc=k3 5#6|j?_a Understanding the entity and knowledge of the business Y!xF;a 了解商业的实质和知识 m5n#v *YI98 Assessing the risks of material misstatement and fraud P-[-pi@ 评估材料错报和舞弊的风险 _IMW{ @ 6\I~s( Materiality (level), tolerable error RIR\']WN 重要性(级别),可容忍误差 H.
P_]3f Lpkyoh v Analytical procedures y<UK:^t31V 分析程序 PxX4[ P
y`iBFC;_ Planning an audit JBj]najN 规划审计工作 8bGd} ( 2g
`o Audit documentation: working papers 'd0~!w 审计文件:工作底稿 B
kAm/R ejKucEg
D The work of others 2YL?,uLS 其他机构的文件 qw301]y 5PCqYN(:B Rely on the work of experts
Q>qUk@ 依靠专家的工作 rw[ph[\X @/~om g}R Rely on the work of internal audit (y'hyJo 依靠内部审计工作 6 3iUi9P sfH_5
#w 3. Internal control ZmqKQO 内部控制 D>r&}6< Z3e| UAif The evaluation of internal control systems &;6`)M{*} 对内部控制系统的评估 O^PKn_OJ
"V7K SO Tests of control .8g)
av+ 控制测试 of~4Q{f$6 CZe ]kXNv Substantive procedures (time, nature, extent) ZgJQ?S$D 实质性程序(时间,性质,程度) 'c&Ed qx(xvU9 Transaction cycles: revenue, purchases, inventory, etc. h8j
.( 交易周期:收入,采购,库存等。 yF:1( 4 sjTZF- >{]%F*p4 4.Audit evidence A|[?#S((] 审计证据 # +>oZWVc iXkF1r]i Obtain sufficient, appropriate audit evidence iU918!!N 获取足够、适当的审计证据 +QavYqPF eIF5ZPSZi Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations yN0Vr\r2 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 Ty\R=y}} n8 0?N}
The audit of specific items s+Pq&<nV- 审计的具体项目 R{4^t97wH{ ,,.QfUj/& Receivables: confirmation atH*5X6d 应收帐款:确认 Q} JOU 2W(s(-hD Inventory: counting, cut-off, confirmation of inventory held by third parties 3NqB
<J 存货:数量,减值,第三方持有存货的确认 /N+dQe ,KZ~?3$y
j Payables: supplier statement reconciliation, confirmation \7eUw,~Q> 应付帐款:供应商的申明一致,确认 /<k/7TF` ztY}5
A2` Bank and cash: bank confirmation Paq4 银行存款和现金:银行的确认 -IudgO] G>=*yqo
Auditing sampling z9Mfd#5?>P 审计抽样 }K>d+6qk5 '
BxX0 5.Review
tjS@meT 复核 CW K7wZM -ad{tJV| Subsequent events B@))8.h] 随后发生的事件 }&D WaO]J7 :=V[7n]) :4w ?# ?R
'r4P, T<>,lQs(a Going concern ,THw"bm 持续关注 y<3-?}.aZ fbvL7*
( Management representations
8W7J3{d 与管理层的交涉沟通 ) q4[zv9 >|=ts Audit finalization and the final review: unadjusted differences .V<+v-h 审核定稿和最后审查:未经调整的差异 (,2SXV nF
CC St$ gVuFHHeUz 6. Reporting QIEJ6` 报告 =XQ%t
@z0 学会计论坛bbs.xuekuaiji.com R29~~IOqO Appendix 9=tIz 附录 IP pN@ Audit procedure {Xy5
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Q 审计程序 M3y NAN