1. Assurance engagements and external audit
保证约定和外部审计 )u(`s `zd zA\DI]:+ Materiality, true and fair presentation, reasonable assurance mVP@c&1w? 物质性,真实公平的描述,合理的保证 q#c\ q71Tg Appointment, removal and resignation of auditors "e@JMS
审计人员的的任命、免职和辞职 CdC&y}u Pdrz lu Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ceyZ4M 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 oypX.nye_ coyy T Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <G}>Gk8x 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 <
eQS16
pn{Nk1Pl Engagement letter `~VV1 约定书(委托书) E{(7]Wri }+,1G!?z
2. Planning and risk assessment xBl}=M?Qu 规划和风险评估 G\ru% AdKv!Ta5b General principles !1-:1Whz8 一般原则 5 ,q uM" ) zz"DH Plan and perform audits with an attitude of professional skepticism [;83
IoU} 持专业的怀疑态度计划和执行审计工作 f0O"Hm$Z u4rG e! Audit risks = inherent risk ×control risk ×detection risk 9p9:nx\ 审计风险=内在风险×控制风险×检查风险 [8
l8m6
" q0lh Risk-based approach Rm&i" 基于风险的办法 h/QZcA |z-A;uL < Understanding the entity and knowledge of the business bmGIxBRq 了解商业的实质和知识 TO-[6Pq# PL%U Assessing the risks of material misstatement and fraud j_j~BXhIS 评估材料错报和舞弊的风险 -'*B%yy LS?3 >1g Materiality (level), tolerable error ?qO_t;:0> 重要性(级别),可容忍误差 G ZDyw9 !c[?$#W4 Analytical procedures BwEO2a{ 分析程序 o vvR{MTc S)>L 0^M1 Planning an audit ~Yb5FYE 规划审计工作 qa.nm4"6+ }[ld=9p( Audit documentation: working papers 9NBFG~)|l[ 审计文件:工作底稿 ToTehVw
u$X[= The work of others +>M^p2l*& 其他机构的文件 >DP9S@W L 1H!o!* Rely on the work of experts g~rZ= 依靠专家的工作 kD8$ir'UYG RplLU7 Rely on the work of internal audit AVF(YD<U 依靠内部审计工作 W_Z%CBjcT 1I{vBeMj 3. Internal control _)"-z
bh}{ 内部控制 8iGS=M wqk D The evaluation of internal control systems iqreIMWz 对内部控制系统的评估
=8?y$WE 3"NO"+
Q Tests of control PzMJ^H{ 控制测试 3CL/9C> ;wK; Substantive procedures (time, nature, extent) ]w`)"{j5m 实质性程序(时间,性质,程度) I8TqK WXV (R,*Tc Transaction cycles: revenue, purchases, inventory, etc. 7 XE&[o 交易周期:收入,采购,库存等。 zo6|1xq * ?x$q/a kVz9}Xp" 4.Audit evidence *:gx1w
d 审计证据 $P&{DOiKS =(2y$,6g? Obtain sufficient, appropriate audit evidence LM\ H%=*L 获取足够、适当的审计证据 Oi%\'biM f>!)y- 7 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations c!*yxzs\ 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 KSDz3qe &W+lwEu The audit of specific items )eIC5>#. 审计的具体项目 js;p7wi
DB%}@IW" Receivables: confirmation m#1>y} 应收帐款:确认 8?LsV< `yF6-F Inventory: counting, cut-off, confirmation of inventory held by third parties diHK 存货:数量,减值,第三方持有存货的确认 7+
+Fak C# zYZ JZ Payables: supplier statement reconciliation, confirmation W>TG!R 5 应付帐款:供应商的申明一致,确认 7.)kG}q] Iue}AGxu:{ Bank and cash: bank confirmation : N9,/-s 银行存款和现金:银行的确认 6<1
2j7 $~7uDq Auditing sampling TWE>"8] 审计抽样
C 2t] ,+2!&"zD 5.Review
&pHSX 复核 !ZNirvk c"KN;9c, Subsequent events :m.6a4vx 随后发生的事件 Nm$Ba.Rg &3gC&b^i GdN9bA&, ]31>0yj[Q $40G$w Going concern de=){.7Y 持续关注 zUuOX5-6x E' -lpE Management representations `PY=B$?{4 与管理层的交涉沟通 :1asY:)vNP n?Zt\Kto Audit finalization and the final review: unadjusted differences %_Q+@9 审核定稿和最后审查:未经调整的差异 nA*Udrcn 90
wGS_P04 s qXwDy+. 6. Reporting ='A VI-go5 报告 n(uzqd 学会计论坛bbs.xuekuaiji.com [>$?/DM Appendix ZLDO&
} 附录 rEHlo[7^ Audit procedure jOUM+QO 审计程序 MO^Q 8v