1. Assurance engagements and external audit
保证约定和外部审计 IyOujdKa -}2q-
Materiality, true and fair presentation, reasonable assurance P~;NwHZ?k 物质性,真实公平的描述,合理的保证 vb9G_Pfz $b\Gl=YX^ Appointment, removal and resignation of auditors |GL#E"[&' 审计人员的的任命、免职和辞职 h\C 4xT(Uj Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion p}R)qz-=5U 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 e.\d7_T+ PAH;
+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior @s2z/h0H 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 |?V6__9 ],>Z'W Engagement letter RJnRbaC 约定书(委托书) @`$8rck` ff-9NvW4v 2. Planning and risk assessment nEQw6q~je 规划和风险评估 FlD
!? JmWN/mx General principles .2!'6;K 一般原则 ff?:_q+.N s4;SA Plan and perform audits with an attitude of professional skepticism z^{VqC*o+ 持专业的怀疑态度计划和执行审计工作 6T"[M AmRppbj/wO Audit risks = inherent risk ×control risk ×detection risk >\^:xxTf 审计风险=内在风险×控制风险×检查风险 z]=A3!H/Y :v
Pzw! Risk-based approach ~(-B%Az 基于风险的办法 w80g)4V+ |6"zIHvtc Understanding the entity and knowledge of the business 0#G&8*FMN 了解商业的实质和知识 8D)*~C'85E KxGK`'E'r Assessing the risks of material misstatement and fraud ,;O+2TX 评估材料错报和舞弊的风险 Ts|&_| _yJd@ Materiality (level), tolerable error Q6RBZucv 重要性(级别),可容忍误差 j*q]-$ 2E 7od!:<v/ Analytical procedures Kv{i_%j
分析程序 LC*@/(( PD:"
SfV,G Planning an audit _E:]qv 规划审计工作 ?#rDoYt/Sx -_%n\# Audit documentation: working papers }a'8lwF%I 审计文件:工作底稿 8D;>] > x>!#8?-h The work of others H^B/
'#mO 其他机构的文件 xQm!
i0L)hkV Rely on the work of experts :p=IZY 依靠专家的工作 i.)kV B 55zimv&DV Rely on the work of internal audit 06]J] 依靠内部审计工作 D5]T.8kX(7 +K;
X$kB 3. Internal control &f|LjpMCf 内部控制 L@ql)Lc); 7$\;G82_ The evaluation of internal control systems G;yf]xFd 对内部控制系统的评估 p3\F1]( Z
w6qx Tests of control !n}"D:L( 控制测试 2Af1-z^^K ](aXZ<, Substantive procedures (time, nature, extent) 5WP)
na6" 实质性程序(时间,性质,程度) >(|T]u](q -nV]%vJ$R} Transaction cycles: revenue, purchases, inventory, etc. v
O&%sjvH 交易周期:收入,采购,库存等。 K`M 8[ %S MkRRBvk |/Ggsfmby 4.Audit evidence D+ 9xI 审计证据 {3i.U028] f-k%P$"X& Obtain sufficient, appropriate audit evidence bsmZR(EnU 获取足够、适当的审计证据 G9 ;X=c E"b+Q Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations l7Zqk GG] 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 'hf#Q9W5 \@N8[ The audit of specific items q$yTG
!q* 审计的具体项目 sPyq.oG p[!&D}&6h Receivables: confirmation %|I~8>m 应收帐款:确认 YiTiJ9jf X"z^4?Aj+ Inventory: counting, cut-off, confirmation of inventory held by third parties [O2xE037h` 存货:数量,减值,第三方持有存货的确认 ey _3ah3x
X/}kNW!q Payables: supplier statement reconciliation, confirmation 0>
6J - 应付帐款:供应商的申明一致,确认 D. fPHq J2f}{! b+I Bank and cash: bank confirmation pV9$Vg?-H 银行存款和现金:银行的确认 \'xF\V ^a0{"|Lq Auditing sampling [i==
Tp 审计抽样 az*c0Z<pl Sp]"Xr) 5.Review
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. 复核 >=G;rs xA& tVQ2! Subsequent events 2-s ,PQno^ 随后发生的事件 zVKbM3(^ l~b# Y& UMILAoR S1p4.qJ s!:'3[7+
Going concern r5M {* 持续关注 Hz) Xn\x F0t-b %w, Management representations { 0RwjPYp 与管理层的交涉沟通
P(a!I{A( h 6Ovl Audit finalization and the final review: unadjusted differences 0/5
a3-3{ 审核定稿和最后审查:未经调整的差异 2w_[c. R.@ I}> Hb55RilC 6. Reporting hfE5[ 报告 ?41bZ$j 学会计论坛bbs.xuekuaiji.com $REz{xgA= Appendix $9YAq/#Q 附录 lHerEv<ja Audit procedure
`fMdO 审计程序 p{X?_ F