1. Assurance engagements and external audit
保证约定和外部审计 sp^Wo7&g <Kg2$lu(_` Materiality, true and fair presentation, reasonable assurance |88CBiu} 物质性,真实公平的描述,合理的保证 55^tfu J||E;=%f-Q Appointment, removal and resignation of auditors "sD1T3!\)Q 审计人员的的任命、免职和辞职 P
:qz2Hw c+~LpSQ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @cPflb 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 a#$N% =j G?R_aPP Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7_KXD# 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 7|Xe&o<n i@XB&;*c\ Engagement letter f9a$$nb3` 约定书(委托书) 0Q`&inwh Xo\S9,s{ 2. Planning and risk assessment \X5 3|Y;= 规划和风险评估 3-iD.IAUm@ Od-Ax+Hp General principles nZxSMN0] 一般原则 8TW5(fl C s#w72N Plan and perform audits with an attitude of professional skepticism Q,~x# 持专业的怀疑态度计划和执行审计工作 Ev{MCu1!6
hXc}r6<B Audit risks = inherent risk ×control risk ×detection risk #jm@N7OZ 审计风险=内在风险×控制风险×检查风险 9n"V\e_R D#ZPq,f Risk-based approach |kc@L`7s 基于风险的办法 l~D\;F Q ?^4 \_ Understanding the entity and knowledge of the business ]+ZM/'X 了解商业的实质和知识 p31oL{D }vY.EEy! Assessing the risks of material misstatement and fraud r8,om^N6 评估材料错报和舞弊的风险 TM-Fu([LMV lm*g Gy1i Materiality (level), tolerable error (0R2T"/ 重要性(级别),可容忍误差 +(&|u q^ Zw#<E
=\ Analytical procedures m8+:=0|$ 分析程序 P$OUi!" A?r^V2+j Planning an audit d8o ewkiR 规划审计工作 ^BiPLQ
XXm'6xD- Audit documentation: working papers 5z Kqb 审计文件:工作底稿 ,rai%T/rL K{2h9 ]VF The work of others VE$t%QT 其他机构的文件 Kp&3=e;vn{ c0ZaFJ Rely on the work of experts X3yS5whd( 依靠专家的工作 mX;H(( B`1kG Ex . Rely on the work of internal audit {OP~8e" 依靠内部审计工作 AG>\aV"b =)
}nLS3t 3. Internal control $@.jZ_G 内部控制 ZLrHZhP-+ n"Z |e tZ4 The evaluation of internal control systems ;A"\?i Q 对内部控制系统的评估 ;MPKJS68@ \z:<DsQ& Tests of control CmHyAw( 控制测试 q:]Q% IC^ ``4?a7!! Substantive procedures (time, nature, extent) %5Rq1 $D 实质性程序(时间,性质,程度) 9@y3IiZ"} XU9'Rfp Transaction cycles: revenue, purchases, inventory, etc. %VJW@S>j/ 交易周期:收入,采购,库存等。 hW'
HT ~L'nzquF a.,_4;'UE1 4.Audit evidence ~:Mm<*lL% 审计证据 q-IWRb0j%a _B$"e[:yX Obtain sufficient, appropriate audit evidence R|Y~u* D 获取足够、适当的审计证据 "&-C$J5
Id Pfan7fq+ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations .'lN4x 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 o,
LK[Q o0`q#>7!_b The audit of specific items GAp!nix6h 审计的具体项目 hk;bk?:m asz?p\k:bC Receivables: confirmation
TQ' e 应收帐款:确认 :Tb7r6
yekRwo| Inventory: counting, cut-off, confirmation of inventory held by third parties m&Sp1=*Ejy 存货:数量,减值,第三方持有存货的确认 /aOlYqM(> QJSr:dP4dG Payables: supplier statement reconciliation, confirmation .Dx2 ;lj 应付帐款:供应商的申明一致,确认 xR}of" q[c Etp28h Bank and cash: bank confirmation v}P!HczmMP 银行存款和现金:银行的确认 $?f]ZyZr. 5
f_7&NxT Auditing sampling {^m5#f 0" 审计抽样 oMc
1:=EG W~NYU 5.Review
#LWg" i 复核 sX'nn
4
z0L ke Subsequent events <V
S2]13 随后发生的事件 =v0~[E4 zlkW
U uV77E*+7\ _FsB6
G]mc __(V C: Going concern OX3Xy7 持续关注 xJc.pvVPw 0b++17aV Management representations c F=P!2@ 与管理层的交涉沟通 0jTMZ<&zZ a}yR p Audit finalization and the final review: unadjusted differences K PggDKS 审核定稿和最后审查:未经调整的差异 J6auUm` ` #(dhBEXPW; UkfA}b^@v 6. Reporting Hirr=a3 报告 x4 hO$3o 学会计论坛bbs.xuekuaiji.com #Fzb8Yo Appendix ]]y[t|6 附录 ]_#SAhOR) Audit procedure 4(|yD; 审计程序 vJThU$s-