1. Assurance engagements and external audit
保证约定和外部审计 s? Kn,6Y ;H lv Materiality, true and fair presentation, reasonable assurance [@6iStRg7 物质性,真实公平的描述,合理的保证 @#apOoVW> V_!i KEU Appointment, removal and resignation of auditors nP^$p C 审计人员的的任命、免职和辞职 o6 /?WR 9 zKNk(/y Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |k+^D : 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 jTnu! H2o DZue.or Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior }kpkHq"`f 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 uZ+< bb{+ Engagement letter @_
{"ho 约定书(委托书) &,zeBFmc I1gu<a 2. Planning and risk assessment Y{KJk'xN5W 规划和风险评估 q)
*0G* {\B!Rjt[T General principles ^ ;a[v^&9 一般原则 cc[w%jlA# ]G:xT v8 Plan and perform audits with an attitude of professional skepticism <mN3:G 持专业的怀疑态度计划和执行审计工作 ZAE;$pkP <CFur Audit risks = inherent risk ×control risk ×detection risk #XsqTK_nk 审计风险=内在风险×控制风险×检查风险 )n.peZ o0 Ae*Y0 Risk-based approach x>^S..K}L% 基于风险的办法 Gkl#s7' PsLCO(26 Understanding the entity and knowledge of the business "q$M\jK#V 了解商业的实质和知识 >qE$:V"_5 {)mlXo(On Assessing the risks of material misstatement and fraud rhrlEf@ 评估材料错报和舞弊的风险 <\5{R@A*6 3r\QLIr L8 Materiality (level), tolerable error g=)@yZ3>v 重要性(级别),可容忍误差 +"!IVH
Y ;>~iCFk]? Analytical procedures
:9<5GF( 分析程序 oW6.c]Vo Nx99dr Planning an audit >2a~hW|, 规划审计工作 zSu2B6YU} "jSn` Audit documentation: working papers y.zW>Mfl 审计文件:工作底稿 \21!NPXH2 _xJ&p
$& The work of others rZLMYM 其他机构的文件 E~B
LY{3: Rh=h{O Rely on the work of experts C
RNO4 依靠专家的工作 <%5ny!] c0@v`-9 Rely on the work of internal audit R
$q:Ct 依靠内部审计工作 %vW@_A~ hYLu 3. Internal control fA8 ,wy|> 内部控制 !59q@Mya[ ?IK[]=! The evaluation of internal control systems #r\uh\Cy 对内部控制系统的评估 8W{R&Z7aL E:2Or~ Tests of control v"`w'+ 控制测试 n'SnqJ&} s^cHR1^ Substantive procedures (time, nature, extent) {'/8{dS 实质性程序(时间,性质,程度) Y9ru~&/o$ zQ6otDZx Transaction cycles: revenue, purchases, inventory, etc.
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X 交易周期:收入,采购,库存等。 k{; 2*6b0 %
74}H8q_z .k}h'nE 4.Audit evidence 7>#74
oy 审计证据 [ACa<U/ ]c08` Obtain sufficient, appropriate audit evidence bFcI\Q{4 获取足够、适当的审计证据 ;
X8eZQ sPut@4[S Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations vV%w#ULxE~ 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 [L:,A{rve -{HA+ YL H The audit of specific items _T1|_9b 审计的具体项目 :p89J\ (f7R~le Receivables: confirmation D
,nF0p 应收帐款:确认 jVr:O` OF}vY0oiw? Inventory: counting, cut-off, confirmation of inventory held by third parties d%iMjY`~[g 存货:数量,减值,第三方持有存货的确认 2QdqVwm {Wt=NI?Ow Payables: supplier statement reconciliation, confirmation o]@?QAu
应付帐款:供应商的申明一致,确认 BPW2WSm@< 6]M(ElV1H Bank and cash: bank confirmation l2i[wc"9 银行存款和现金:银行的确认 Z<`QDBN"4 3{CXIS Auditing sampling zpJQ7hym 审计抽样 n* uT #}o*1 5.Review
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复核 s_/CJ6s !Eu}ro.} Subsequent events @u?m4v{ 随后发生的事件 arm26YA-, H+` Zp >HyZ~M y-9Mm9J Nzf tc Going concern "_W[X 持续关注 f-^JI*hj 13kl\<6 Management representations )m|)cLT& 与管理层的交涉沟通 ^8OK.iC rytves%;C Audit finalization and the final review: unadjusted differences \<TWy&2& 审核定稿和最后审查:未经调整的差异 x
cty )vn{?Ulj G8}k9?26( 6. Reporting 0.+MlyA 报告 @cukoLAn 学会计论坛bbs.xuekuaiji.com \(C6|-:GY Appendix `p#tx.o 附录 ;0FfP Audit procedure mb,\ wZ 审计程序 LtW}R4}3