1. Assurance engagements and external audit
保证约定和外部审计
i(n BXV{ QetyuhS~ Materiality, true and fair presentation, reasonable assurance |jTRIMj%,_ 物质性,真实公平的描述,合理的保证 rIWQD%Afm &^^V*O Appointment, removal and resignation of auditors
GA"zO, 审计人员的的任命、免职和辞职 `"qSr%| *TP>)o Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >Y"Ru#Ju9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /~;om\7r 59M\uVWR Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior UB|}+WA
3 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 5TS&NefM ! $8 e6 Engagement letter Ex$i8fO( 约定书(委托书) aqN6.t h_K!ch} 2. Planning and risk assessment
0ZJt 规划和风险评估 @PyZ u7' yk&PJ;%O< General principles #hF(`oX}4K 一般原则 #>dj!33 0}I aWd^4 Plan and perform audits with an attitude of professional skepticism 4b:q84 持专业的怀疑态度计划和执行审计工作 0hM!#BU5K XMw*4j2E Audit risks = inherent risk ×control risk ×detection risk K+@R [ 审计风险=内在风险×控制风险×检查风险 w>h\643 x3Ze\N8w Risk-based approach i9j#Tu93 f 基于风险的办法 |WDMyKf6J "TP^:Ln Understanding the entity and knowledge of the business %{;1i 了解商业的实质和知识 )@[##F2 B0|!s Assessing the risks of material misstatement and fraud b]k9c1x 评估材料错报和舞弊的风险 M#;"7Qg 6#(==}Sm+ Materiality (level), tolerable error ![9umsx 重要性(级别),可容忍误差 |!E: [UH u+5MrS[ Analytical procedures {Etvu 分析程序
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P'> T?HW=v_a Planning an audit jWqjGX` 规划审计工作 kqQT^6S \2!1fN Audit documentation: working papers qvG@kuz8g5 审计文件:工作底稿 ^c| _%/ qPF`=
# The work of others yr/G1?k%ML 其他机构的文件 $*hqF1Q |Q?^B a Rely on the work of experts Zi=/w 依靠专家的工作 )J{.z !!?TkVyEyM Rely on the work of internal audit " `FcW 依靠内部审计工作
liU8OXBl _=-B%m 3. Internal control +FJ+,|i 内部控制 T: I34
E[ i8->3uB The evaluation of internal control systems 'M!M$<j 对内部控制系统的评估 T7~H|% g0ks[ }f- Tests of control "."ow| 控制测试 h0a|R4J F<TIZ^gFP Substantive procedures (time, nature, extent) !
G3Gr 实质性程序(时间,性质,程度) 1V.oR`&2E j9xu21'!% Transaction cycles: revenue, purchases, inventory, etc. #+#^cqjZ 交易周期:收入,采购,库存等。 M>[e1y>7 =~_
D9h 4.Audit evidence 5.d[C/pRw 审计证据 #f<3[BLx ( 4(," Obtain sufficient, appropriate audit evidence <.".,Na(J0 获取足够、适当的审计证据 0p]v#z} T/]f5/ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5Mz:$5Tm 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 \zKO5,qw ;2 P The audit of specific items VYjt/\Z 审计的具体项目 ,pIh.sk7s* `vZX"+BAh Receivables: confirmation Qk72ra) 应收帐款:确认 L
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m~0Kos%^*b Inventory: counting, cut-off, confirmation of inventory held by third parties 1xI 存货:数量,减值,第三方持有存货的确认 JED\"(d( y9b%P]i Payables: supplier statement reconciliation, confirmation g%<n9AUl 应付帐款:供应商的申明一致,确认 jn(%v] R$X~d8o>% Bank and cash: bank confirmation p(6 sN= 银行存款和现金:银行的确认 Y>6N2&Q 6H=gura& Auditing sampling :gO5#HIm 审计抽样 BP}@E$ T+e*' <!O 5.Review
#%EHcgF 复核 ,Qs%bq{t _b$ yohQ Subsequent events (9R;-3vY:S 随后发生的事件 dIf
y!B" v7n@CWnN Ec2;?pvd%J Xv3pKf-K XO+rg&Pu Going concern PMUW<UI 持续关注 `Qjs{H @fb"G4o`: Management representations xHMFYt+0$G 与管理层的交涉沟通 M*f]d`B VD<z]@ Audit finalization and the final review: unadjusted differences T+^c=[W 审核定稿和最后审查:未经调整的差异 axpZ`BUc j+@3.^vK !I.}[9N 6. Reporting Ptf(p` 报告 rtfRA< 学会计论坛bbs.xuekuaiji.com 'ZB^=T Appendix ?w+ V:D 附录 Q;J(
5; Audit procedure 'NZ=DSGIy 审计程序 *~>p;
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