1. Assurance engagements and external audit
保证约定和外部审计 ZT|E1[Q X,gXgx P\ Materiality, true and fair presentation, reasonable assurance T}fo:aB} 物质性,真实公平的描述,合理的保证 l tQ:c Zcdt\;HKr Appointment, removal and resignation of auditors uTn(fs)D 审计人员的的任命、免职和辞职 OyTBgS G?a dGHRHX
i Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion V!~uGf 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +[D=2&tmk B Q".$(c
q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior \O\onvEa 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 dD!} P$ ("IRv>} 0 Engagement letter L5PN]<~T 约定书(委托书) DJ=miJI' p
n'*w1i 2. Planning and risk assessment y37n~~% 规划和风险评估 nCYicB %tmK6cY4Y General principles PcJ,Y\"[ 一般原则 q.rn ZU > \KBXS} Plan and perform audits with an attitude of professional skepticism !U*i13 持专业的怀疑态度计划和执行审计工作 5\qoZs*e \{abyi; Audit risks = inherent risk ×control risk ×detection risk aS62S9nwX 审计风险=内在风险×控制风险×检查风险 &]uhPx/ [@.%6aD Risk-based approach whxE[Xnv 基于风险的办法 \e ( h6,@ |W{z,e01x Understanding the entity and knowledge of the business J/ <[irC 了解商业的实质和知识 .4.zy]I ]<TgBo| Assessing the risks of material misstatement and fraud p Sc<3OI 评估材料错报和舞弊的风险 -/KVZ t'FY*|xk Materiality (level), tolerable error O@??
NF6G 重要性(级别),可容忍误差 k\1q Jr QH#|R92: Analytical procedures jC <<S 分析程序 uFG]8pj2V1 3Pkzzyk_|D Planning an audit E^Q|v45d 规划审计工作 .hBE&Y>\
(CO8t~J= Audit documentation: working papers "-(yZigQ 审计文件:工作底稿 ;o"}7'4*R% ^!N _Nx/M The work of others D.U)R7( 其他机构的文件 +7d%)t LlX 7g_! Rely on the work of experts ~Ui<y=d 依靠专家的工作 9cX
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nD Rely on the work of internal audit rhwY5FD? 依靠内部审计工作 xHe<TwkI `'.u$IBW 3. Internal control Gl`Yyw@84 内部控制 V+cHL ~h tV*R The evaluation of internal control systems Y
b6(KT 对内部控制系统的评估 pH'#v]" `R=8=6Z+$q Tests of control q_']i6 控制测试 5;C+K~Y ki=-0G*] Substantive procedures (time, nature, extent) l[L\|hv'n 实质性程序(时间,性质,程度) Y(W>([59 doVBV Tk^ Transaction cycles: revenue, purchases, inventory, etc. FC/m,D50oI 交易周期:收入,采购,库存等。 * t{A=Wk `A$yF38! kbBX\*{yh 4.Audit evidence
tDF6%RG 审计证据
~'=s?\I q2Ax-# Obtain sufficient, appropriate audit evidence OGrp{
s 获取足够、适当的审计证据 ={YW*1Xw N1zB;-0t Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations v-2.OS<o 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 w
T3QSJ !7P 1%/ The audit of specific items ]aXCi"fMs 审计的具体项目 Z"]
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Receivables: confirmation xaAJ>0IM 应收帐款:确认 MjQKcL4%7 HBV~`0O$ Inventory: counting, cut-off, confirmation of inventory held by third parties o5@
l!NQ 存货:数量,减值,第三方持有存货的确认 `GUj.+u K q: +{' Payables: supplier statement reconciliation, confirmation +\?#8U/k 应付帐款:供应商的申明一致,确认 .~4%TsBaY `6?r.;wj Bank and cash: bank confirmation Gdi1lYu6V 银行存款和现金:银行的确认 |j#x}8[( ,a~-
(@ Auditing sampling @;"HslU\Q 审计抽样 v%
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nA 5.Review
=Bu d! 复核 o{(-jhR {~.h
;'m Subsequent events [^A 93F 随后发生的事件 M#IGq /<\>j+SC 3^xTZ*G GX4# IRq TWK(vEDM Going concern C(Yk-7 持续关注 *+vS
f7 9e@Sx{?r Management representations h?
p&9[e` 与管理层的交涉沟通 MR:Co4( b6 &`]O;% Audit finalization and the final review: unadjusted differences vHCz_ FV 审核定稿和最后审查:未经调整的差异 r%}wPN(?D 5#!pwjt~7 @f-0OX$* 6. Reporting \Se>u4~L 报告 xwW[6Ah 学会计论坛bbs.xuekuaiji.com HWi0m/J Appendix
Ia*eb%HG 附录 vq
B)PL5) Audit procedure T+8F'9i` 审计程序 JM0'V0z