1. Assurance engagements and external audit
保证约定和外部审计 @U%I 6 t pI
|; Materiality, true and fair presentation, reasonable assurance b$nXljV4? 物质性,真实公平的描述,合理的保证 !c\d(u 0!rU,74I= Appointment, removal and resignation of auditors F+_4Q 审计人员的的任命、免职和辞职 s!09Pxc 9/MU
zt Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion SQ)$>3>C 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8| zR8L ZN|DR|cUY Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior l/_3H\iM 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 %,GY&hTw &2{h]V6 Engagement letter !Ljs9 =UF 约定书(委托书) :Q sGwhB )kl| 5i 2. Planning and risk assessment H>e?FDs0*R 规划和风险评估 jpqq>Hbg_ hNXPm~OK\ General principles j[yGfDb 一般原则 :*e0Z2= 2"NRnCx* Plan and perform audits with an attitude of professional skepticism .
x~tEe 持专业的怀疑态度计划和执行审计工作 phUno2fH
-3X#$k8 Audit risks = inherent risk ×control risk ×detection risk (j+C&*u 审计风险=内在风险×控制风险×检查风险 ]6<
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o Risk-based approach BSG_),AH 基于风险的办法 %lV&QQa 9tXLC|yl? Understanding the entity and knowledge of the business MwL'
H< 了解商业的实质和知识 8UoMOeI3 0X -u'=Bs Assessing the risks of material misstatement and fraud Tn/T:7C 评估材料错报和舞弊的风险 [bJ/$A x$AF0xFO Materiality (level), tolerable error q~r)B
} 重要性(级别),可容忍误差 F$ x@] oDx*}[/ Analytical procedures 1&Rz'JQ+ 分析程序 M
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/]T#@>(' Planning an audit hyL3fkMJ, 规划审计工作 {Zjnf6d] X\hD4r"
Audit documentation: working papers O$Wt\Y<q 审计文件:工作底稿 H]Q Z4( $.cNY+ k The work of others a|32Pn 其他机构的文件 1okL]VrI
09 eS&J<R Rely on the work of experts @h
X 依靠专家的工作 G[r_|-^S (}"r 5 Rely on the work of internal audit %]>c4"H 依靠内部审计工作 ME1lQ7E4B w]UYD;f 3. Internal control 06pLa3oi 内部控制 &m`1lxT LCRreIIgZ The evaluation of internal control systems u1ggLH!U 对内部控制系统的评估 [U]*OQH`e S,lJ&Rsu Tests of control 7h<Q{X<A 控制测试 B=7bQli} $91c9z;f^ Substantive procedures (time, nature, extent) ]/H
SlT= 实质性程序(时间,性质,程度) 1s=M3m&H 5Qo\0YH Transaction cycles: revenue, purchases, inventory, etc. m7^aa@^m 交易周期:收入,采购,库存等。 U'UV=:/- &'N{v@Oi) 6/wAvPB$ 4.Audit evidence 4!d&Zc>C4 审计证据 .Hl]xI$;+ iT%
aAVs Obtain sufficient, appropriate audit evidence za1MSR 获取足够、适当的审计证据 J8J~$DU\Gv IaH8#3+a Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations jB:$+k|~. 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 syA*!Up nyi}~sB The audit of specific items )(9>r/bq 审计的具体项目 {%9)l, \kvd;T#t6 Receivables: confirmation LgjL+w19 应收帐款:确认 [95(%&k.Q L|qQZ= Inventory: counting, cut-off, confirmation of inventory held by third parties =;7gxV3; 存货:数量,减值,第三方持有存货的确认 "8&pT^ yN5g]U.Q Payables: supplier statement reconciliation, confirmation UQaLhKv: 应付帐款:供应商的申明一致,确认 iP~5= @R_a'v- Bank and cash: bank confirmation Q'~kWmLf 银行存款和现金:银行的确认 G6w&C^J*8> 3DV'; Auditing sampling Y
_m4:9p 审计抽样 xpxUn8. u&/q7EBfP 5.Review
f'0n^mSP 复核 Sf
B+;i'D ^rfY9qMJr8 Subsequent events C$vKRg\o 随后发生的事件 {2vk< -GD_xk %2f``48# oN)l/"%C7/ 81eDN6
M\ Going concern FAfk;<#'n+ 持续关注 ^ ~:f02[D ;gYW!rM Management representations 2qo=ud 与管理层的交涉沟通 K~H)XJFF gV$j ] Audit finalization and the final review: unadjusted differences l9lBhltOH 审核定稿和最后审查:未经调整的差异 mp!KPw08': Y;8Y s&/t "=@b>d6U+ 6. Reporting vp?87h 报告 0^az<!!O# 学会计论坛bbs.xuekuaiji.com u =z$**M^ Appendix p
@&>{hi@ 附录 iZ<^p1i Audit procedure Yz=(zj 审计程序 .+MJ' bW