1. Assurance engagements and external audit
保证约定和外部审计 4ku /3/6 =aekY;/ Materiality, true and fair presentation, reasonable assurance w %zw+E 物质性,真实公平的描述,合理的保证 XgbGC*dQ |u+&xX7 Appointment, removal and resignation of auditors 68)^i"DM< 审计人员的的任命、免职和辞职 3K
{8sFDO Qnw$=L: Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =I5XG"", 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9s!/y iP5 *Q>:|F[vM Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %b?Pas
f. 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 }ot _k- <2Q@^ Engagement letter J#kdyBmuO 约定书(委托书) f@{C3E dd C1/jA>XW 2. Planning and risk assessment %C)JmaQ{9 规划和风险评估 5;{Bdvcv HDEG/k/~m General principles 3/AUV%+ 一般原则 Chua
>p!$g moR]{2Cd{ Plan and perform audits with an attitude of professional skepticism ]/bE${W*] 持专业的怀疑态度计划和执行审计工作 gctaarB& }"-r;i
Audit risks = inherent risk ×control risk ×detection risk uaKB 审计风险=内在风险×控制风险×检查风险 2tv40(M:< V9VP"kD
Risk-based approach ^55?VQB 基于风险的办法 cOb%SC[A{ ["F,|e{y$ Understanding the entity and knowledge of the business W'jXIO 了解商业的实质和知识 OGFKc#
p[)<d_ Assessing the risks of material misstatement and fraud
FNuu ',: 评估材料错报和舞弊的风险 mig3.is W,~1KUTc Materiality (level), tolerable error @"!SU'* 重要性(级别),可容忍误差 p5l$On ]KeNC)R Analytical procedures @QG1\W' 分析程序 !`_f\ RuZ;hnE& Planning an audit sJoi fl
7 规划审计工作 _);Kb/ }/spo3,6 Audit documentation: working papers 9ojhI=: 审计文件:工作底稿 ,*[LnR 'EV *-_k The work of others )0mDN. 其他机构的文件 }^[@m# "^z=r]<5
Rely on the work of experts |esjhf}H>v 依靠专家的工作 5@$4.BGcF .Qt3!ek Rely on the work of internal audit H Im,
"iYk 依靠内部审计工作 K]8wW;N4 f'O vG@ 3. Internal control ]5fM?: <l 内部控制 qJU)d %,et$1`g The evaluation of internal control systems v{ n}%akc 对内部控制系统的评估 5V~p@vCx 1`lFF_stkP Tests of control A#S:_d 控制测试 SAh054/St |"qB2.[ Substantive procedures (time, nature, extent) yrAzD= 实质性程序(时间,性质,程度) gF6j
6 Ok&>[qu Transaction cycles: revenue, purchases, inventory, etc. cl{W]4*
$ 交易周期:收入,采购,库存等。 WN+Jf X'
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2j7d$y*' 4.Audit evidence b',bi.FH 审计证据 WgJAr73
l qLi9ym, ] Obtain sufficient, appropriate audit evidence ""3m!qn# 获取足够、适当的审计证据 $sF#Na4^ 'S7@+kJ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /}`/i(k 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 3C=clB9< O6,"#BX The audit of specific items R.IUBw5;/ 审计的具体项目 %K'*P56 k(z<Bm Receivables: confirmation jne9=Als5 应收帐款:确认 yI.H4Dl< ZT"|o\G^Q Inventory: counting, cut-off, confirmation of inventory held by third parties 8UT%:DlxQ 存货:数量,减值,第三方持有存货的确认 )]>G,.9C} M
|?p3% Payables: supplier statement reconciliation, confirmation '0')6zW5s 应付帐款:供应商的申明一致,确认 }u_EXP8M I.+)sB?5 Bank and cash: bank confirmation 8V|jL?a~ 银行存款和现金:银行的确认 /~l/_Jct@G * \o$-6<
Auditing sampling -*hb^MvP 审计抽样 mERrcY Y{ 6~h1iY_~ 5.Review
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复核 }S
MJD `bZU&A(`Be Subsequent events 207 O["Y 随后发生的事件 bq3fiT9 e*2&s5 #RT _lPl)8k R g0
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xvx6?Ah| Going concern 2Cd
--W+= 持续关注 r` `iC5Ii '!^E92 Management representations vN,}aV2nq 与管理层的交涉沟通 pO/SV6N J4[x,(iq( Audit finalization and the final review: unadjusted differences Md>f 审核定稿和最后审查:未经调整的差异 RUk<=!U o%+A<Ri kyx SIQ^ 6. Reporting +# RlX3P 报告 "T{~,'T 学会计论坛bbs.xuekuaiji.com &AQ;ze Appendix 2&gVZ z 附录 1R2o6`_ Audit procedure 1( ?CNW[ 审计程序 u1;e*ty