1. Assurance engagements and external audit
保证约定和外部审计 dB5b@9* ez6EjUk Materiality, true and fair presentation, reasonable assurance X.e7A/ClEo 物质性,真实公平的描述,合理的保证 xcf%KXJf6 #gcF"L|| Appointment, removal and resignation of auditors .8G@%p{, 审计人员的的任命、免职和辞职 [n$BRk| hHMN6i Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6Avw-}.7> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 aW
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gR Sh8"F@P8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior d$Pab* 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 9& 83n(m wL:flH@ Engagement letter L-k@-)98 约定书(委托书) }dd8N5b xsMBC
2. Planning and risk assessment 9BuSN*4 规划和风险评估 &@yo;kB <h'5cO General principles a,WICv0E 一般原则 |]X m-*hygkcDu Plan and perform audits with an attitude of professional skepticism wGP;Vbk 持专业的怀疑态度计划和执行审计工作 $
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9V& N/K.%<h Audit risks = inherent risk ×control risk ×detection risk -#HA"7XOE 审计风险=内在风险×控制风险×检查风险 :FTMmW,>' A'&K/) Z Risk-based approach Gnq?"</ 基于风险的办法 X'qU*Eo uD@# Understanding the entity and knowledge of the business x-?Sn' m 了解商业的实质和知识 4Q6mo/=H ^kB8F"X Assessing the risks of material misstatement and fraud L|}lccpI 评估材料错报和舞弊的风险 trp0V4b8 z3;*Em8Ir Materiality (level), tolerable error 20nP/e 重要性(级别),可容忍误差 O2%? +y3%3EKs1~ Analytical procedures YS *9t
Q{ 分析程序 N<-gI9_ D,k"PaLP Planning an audit !*%WuyCgr4 规划审计工作 bKN@j'M #kaY0M Audit documentation: working papers OD6\Mr2= 审计文件:工作底稿 ='Y!+ -R
vQB The work of others >^*+iEe 其他机构的文件 [c|]f_ZdK .w8J*JZ Rely on the work of experts ZWKg9 %y7 依靠专家的工作 #nPQ!NB/ Bx4w)9+3 Rely on the work of internal audit s pp f 依靠内部审计工作 `u
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`yH<E+ 3. Internal control 75/(??2 内部控制 O#S;q5L@ Wg<(ms dj The evaluation of internal control systems HTS%^<u 对内部控制系统的评估 [Q/TlO t5 e3nYbWBy] Tests of control pw)||Q 控制测试 `</ff+Q6 <?riU\-]y Substantive procedures (time, nature, extent) }n3/vlW9 实质性程序(时间,性质,程度) C8V/UbA
/ yEhTNBa*h{ Transaction cycles: revenue, purchases, inventory, etc. =pS5uR~ 交易周期:收入,采购,库存等。 )W;o<:x3 %R}.#,Suo 5BlR1* 4.Audit evidence Hn%xDJ' 审计证据 =IQ5<;U3 ;
Q3n Obtain sufficient, appropriate audit evidence 0c<.iM 获取足够、适当的审计证据 ,P70Jb CkoLTY Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `\#B18eU 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 %}Ss,XJ lFV N07hG
The audit of specific items '":lB]hS 审计的具体项目 CzRc%%BA 2ZG5<"DQ
" Receivables: confirmation =E.t`x= 应收帐款:确认 VFURAYS uao0_swW5 Inventory: counting, cut-off, confirmation of inventory held by third parties o7sT=x9 存货:数量,减值,第三方持有存货的确认 @,cowar* UQC=g Payables: supplier statement reconciliation, confirmation )ttUWy$w 应付帐款:供应商的申明一致,确认 XBb~\p
3y 0 yuW*z Bank and cash: bank confirmation W;'!gpa 银行存款和现金:银行的确认 *KV0%)}sbL U |Jo{(Y Auditing sampling x,|hU@h 审计抽样 AP7Yuv` Rv$[)`&T 5.Review
2.l Z:VLN 复核 g!?:Ye`5 %S*{9hm/ Subsequent events zMm#Rhn 随后发生的事件
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8R G~2jUyv Management representations 1 u| wMO 与管理层的交涉沟通 ES.fOdx Sa?ksD2IaB Audit finalization and the final review: unadjusted differences snf~}:& 审核定稿和最后审查:未经调整的差异 Po__-xN>Q v/68*,z[ 7VqM$I 6. Reporting }Qip&IN 报告 -0$55pa/@: 学会计论坛bbs.xuekuaiji.com ^;Y|3)vvB Appendix [E!o
QVY 附录 xLNtIzx Audit procedure E9Np 0M< 审计程序 Rs-]N1V