1. Assurance engagements and external audit
保证约定和外部审计 tRZ4\Bu bzxf*b1I Materiality, true and fair presentation, reasonable assurance Fm,` ]CO 物质性,真实公平的描述,合理的保证 0Qq<h;8xEc }YVF
fi~ Appointment, removal and resignation of auditors ~UZ3 lN\E 审计人员的的任命、免职和辞职 lo(C3o' Tjhy@3 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Fx|`0LI+C 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 IWq#W(yM gWzslgO6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior D>-r ` 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 N9-7YQ`D EK Vcz'w Engagement letter +{RTz)e?* 约定书(委托书) ".N+n
M~ X6r0+D5AvB 2. Planning and risk assessment b^Re947{g 规划和风险评估 ir/uHN@ %9a3$OGZX General principles 1l"2 ~k 一般原则 hlB\Xt cw
{TS Plan and perform audits with an attitude of professional skepticism -v.\W y~\ 持专业的怀疑态度计划和执行审计工作 }cr'o"4 _p*8ke Audit risks = inherent risk ×control risk ×detection risk dGn0-l'q 审计风险=内在风险×控制风险×检查风险 b&mA1w[W] >ItT269G Risk-based approach b%%r`j,'JE 基于风险的办法 h]s~w c|;n)as9(% Understanding the entity and knowledge of the business mXOI"B9Sq 了解商业的实质和知识 #-<Go'yF kuD$]A
Q`& Assessing the risks of material misstatement and fraud 5dI=;L>D 评估材料错报和舞弊的风险 BB\GrD H8FvI"J Materiality (level), tolerable error Q_|}~4_+ 重要性(级别),可容忍误差 4,z|hY_*t nOvR, 6
Analytical procedures ~x\uZ^: 分析程序 T\uIXL?3 zMFTkDY Planning an audit E|"SMA, 规划审计工作 uC^
)#Y\" $Dj8 a\L Audit documentation: working papers {pIh/0 审计文件:工作底稿 R~kO5jpW C$TU
TS The work of others iX]OF.: 其他机构的文件 z R?R,k)m $jg[6`L$ Rely on the work of experts 1>j,v+ 依靠专家的工作 mi7?t/D1Z AX8~w(sv Rely on the work of internal audit <&l$xn 依靠内部审计工作 8%#8P
LB2 z&amYwQcI 3. Internal control gGL
}FNH 内部控制 V%r`v%ktF PJC(:R(j The evaluation of internal control systems mG&A_/e!9 对内部控制系统的评估 ,s #~00C| @)6b Tests of control 6I
+0@,I 控制测试 {x_.QWe5 E=ijt3 Substantive procedures (time, nature, extent) /B@{w-N 实质性程序(时间,性质,程度) LBCH7@V1yR eyD V911 Transaction cycles: revenue, purchases, inventory, etc. ["EXSptB 交易周期:收入,采购,库存等。 C!*!n^qA @F<{/|P i"0Bc{cQ 4.Audit evidence f47]gtB- 审计证据 0vm> *M*p B-rE8
\ Obtain sufficient, appropriate audit evidence 5;/n`Bd 获取足够、适当的审计证据 q5SPyfE[ o{
sv<$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ls^Z"9P 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 "CJ~BJI% 8~C_ng-wn The audit of specific items eUA]OF@ 审计的具体项目 R VatGa0 kL*P 3
0 Receivables: confirmation ~V8z%s@ 应收帐款:确认 fZo#:"{/K p@^G)x Inventory: counting, cut-off, confirmation of inventory held by third parties W\~^*ny
P6 存货:数量,减值,第三方持有存货的确认 *vD.\e~ ;|5-{+2 U% Payables: supplier statement reconciliation, confirmation =9jK\ T^ 应付帐款:供应商的申明一致,确认 {-\U)&6#v {JgY-#R?{( Bank and cash: bank confirmation )@N d3Z 银行存款和现金:银行的确认 eIkKsgr> =b%}x >> Auditing sampling F}nwTras 审计抽样 p@Y=6 Bw $y8-JR
~ 5.Review
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"{yi- 复核 uAn}qrqE9 Z10Vx2B Subsequent events 8z#Qp(he 随后发生的事件 )!"fUz$ 'k,2*.A H$h#n~W~ 7Z< ~{eD, ,dIev< Going concern R/hIXO 持续关注 .G O0xn
m [s(D==8 Management representations 7Z6=e6/\ 与管理层的交涉沟通 puC91 Y %"Ji[ Audit finalization and the final review: unadjusted differences MVYd\)\o 审核定稿和最后审查:未经调整的差异 1r;zA<<%R !T`oHs ^e.-Ji 6. Reporting ;77K1 报告 L'
= \|r 学会计论坛bbs.xuekuaiji.com 4Z)s8sD KW Appendix yix[zfQt0 附录 jc5[r;# Audit procedure ]||b2[* 审计程序 <Y]LY
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