1. Assurance engagements and external audit
保证约定和外部审计
qXQ7Jg9 t>%J3S>'ZV Materiality, true and fair presentation, reasonable assurance KfLp cV 物质性,真实公平的描述,合理的保证 }Z\PE0 [y$sJF7;I Appointment, removal and resignation of auditors l050n9#9p 审计人员的的任命、免职和辞职 {AqPQeNgz i^DZK&B@u Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion JIU=^6^2' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 )3~):+
W%cJ#R[o Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <f`G@ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 421ol E:ocx2dp Engagement letter E14Dq#L 约定书(委托书)
m|+g_JZ 69u"/7X 2. Planning and risk assessment ]
'ybu&22 规划和风险评估 {QTnVS't 0 Ta3qEV s General principles IPT\d^|f 一般原则 }Qm: g P ||:?3IH Plan and perform audits with an attitude of professional skepticism JA~v:ec 持专业的怀疑态度计划和执行审计工作 ')>&
:~ |\MgE.N Audit risks = inherent risk ×control risk ×detection risk P>3
;M'KsO 审计风险=内在风险×控制风险×检查风险 qA6;Q$ Grw|8xN0t Risk-based approach ,P9q[
基于风险的办法 Cl5l+I\1 $.2#G"| Understanding the entity and knowledge of the business f?A1=lm~
了解商业的实质和知识 h+7THMI jRP9
e Assessing the risks of material misstatement and fraud N3J;_=<4 评估材料错报和舞弊的风险 5J4'\M t\$P*_ Materiality (level), tolerable error usR:-1{ 重要性(级别),可容忍误差 VgO:`bDF '=2/0-;Jf Analytical procedures 3,<$z1Jm 分析程序 z.q^`01/H r#%z1u Planning an audit KK%R3{ 规划审计工作 O+^l>+ZGj? EBX+fzjQo Audit documentation: working papers Z4 +6' 审计文件:工作底稿 ZCAdCKX| |
aovZ/b4 The work of others :q0TS>l 其他机构的文件
z"n7du}v Pn*+g!` Rely on the work of experts
eiV[y^? 依靠专家的工作 Hq*\,`b& TUQ+?[ Rely on the work of internal audit "Vg1'd}f 依靠内部审计工作 dC7YVs_,# 5QjM,"`mp 3. Internal control Oist>A$Z 内部控制 -<[MM2
Y oXef<- : The evaluation of internal control systems +y$%S4>0tp 对内部控制系统的评估 ;|.^_Xs SCCBTpmf2B Tests of control gxIGL-1M 控制测试 s^{hdCCl67 2L<iIBSJwm Substantive procedures (time, nature, extent) Sd!!1as 实质性程序(时间,性质,程度) h2SVDKj _bi]Bpxf Transaction cycles: revenue, purchases, inventory, etc. McRAy%{z 交易周期:收入,采购,库存等。 [<+A?M= S4m??B .>Gnb2
4.Audit evidence }Ss]/_t 审计证据 *f[nge&. sO,%Ok1 Obtain sufficient, appropriate audit evidence 5,I|beM 获取足够、适当的审计证据 D`?=]Ysz( R aVOZ=^- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations vU:FDkx*nn 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 4$);x/
a 7*9a`p3w The audit of specific items PgeC\#;9 审计的具体项目 "0Wi-52=V eD
h]uKg Receivables: confirmation ~$GRgOn 应收帐款:确认 Tq\S-K}4! -VqZw&" Inventory: counting, cut-off, confirmation of inventory held by third parties kK27hfsw 存货:数量,减值,第三方持有存货的确认 g>m)|o' cmLGMlFT Payables: supplier statement reconciliation, confirmation )U?
Tmh 应付帐款:供应商的申明一致,确认 \(ygdZ{R ,cgFdOM. Bank and cash: bank confirmation t<)C
bple\ 银行存款和现金:银行的确认 ,N[N;Uoj 77FI&*q Auditing sampling #Jm
Vq-) 审计抽样 KT 3W>/#E S>-x<'Os 5.Review
VH.mH< 复核 \3M
<_73 JHxy_<p/ Subsequent events a.n;ika]- 随后发生的事件 UlG8c~p z n,y'}, #41xz
N 9g7d:zG
9j0Hvo% T Going concern .!fhy[%o:D 持续关注 OcA_m. e\0vp hS6 Management representations Mnu8d:$ 与管理层的交涉沟通 (E{>L).~ p?uk|C2 Audit finalization and the final review: unadjusted differences m\4V;F 审核定稿和最后审查:未经调整的差异 9H~2
iW,Q; mH1T|UI <EhOIN7@*D 6. Reporting -YDA,.Ic? 报告 \dm5Em/ 学会计论坛bbs.xuekuaiji.com [>2iz Appendix IhIz 7.| 附录 Kyf,<zF Audit procedure %^bHQB% 审计程序 u|ph_?6o