1. Assurance engagements and external audit
保证约定和外部审计 9r1pdG_C@ c%~'[W04\ Materiality, true and fair presentation, reasonable assurance NtTLvO6 物质性,真实公平的描述,合理的保证 `j>qOT !xo@i XL Appointment, removal and resignation of auditors U7crbj;c)d 审计人员的的任命、免职和辞职 #`"' !^axO Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Wr)%C 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?5mVC]W?] 8gC(N3/E" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior XQ(`8Jl&^ 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 GWE`'V d+T]EpQJ* Engagement letter '%RMpyK~ 约定书(委托书) s*9tWSd g8kw|BgnL 2. Planning and risk assessment ^J%
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E 规划和风险评估 {bETHPCf p'w[5' General principles A v2 _A 一般原则 Zl,K# Xkv>@7ec
Plan and perform audits with an attitude of professional skepticism ==FzkRA) 持专业的怀疑态度计划和执行审计工作 BC$In! VDnAQ[T@d Audit risks = inherent risk ×control risk ×detection risk ;
wHuL\ 审计风险=内在风险×控制风险×检查风险 V$v;lvt^Uq [/#n+sz.A Risk-based approach j|aT`UH03 基于风险的办法 L
<QDC N ZlJ_[\$C Understanding the entity and knowledge of the business bfpW^y 了解商业的实质和知识 0)2lBfHQ& }p- %~Y Assessing the risks of material misstatement and fraud SbI,9< 评估材料错报和舞弊的风险 19#)#
n^ JR<R8+@g_ Materiality (level), tolerable error kT$4X0} 重要性(级别),可容忍误差 *<0g/AL Z#J{tXZc Analytical procedures .`h+fqa 分析程序 ~r>UjC_
B: shn-Es* Planning an audit HdnSs0/ 规划审计工作 (/KF;J^M >y8Z{ALQ5 Audit documentation: working papers / 9;Pbxn 审计文件:工作底稿 qJ!oH&/cD !CMN/= The work of others kXj pCtCu 其他机构的文件 eqf~5/Z Ol-'2l Rely on the work of experts h`GV[Oo : 依靠专家的工作 T ]zjJwa 87>Qw,r Rely on the work of internal audit 5g5pzww 依靠内部审计工作 2mT+@G PQ(%5c1e 3. Internal control =lmh^**4 内部控制 >S3 >b |$w-}$jq5 The evaluation of internal control systems )I$Mh@F 对内部控制系统的评估 J~Ph)|AiS Uh8ieb Tests of control $ta#]>{ 控制测试 *Xnq1_K} 52 A=c1kb Substantive procedures (time, nature, extent) Arv8P
P^' 实质性程序(时间,性质,程度) A3$b_i @P t &uHn5 Transaction cycles: revenue, purchases, inventory, etc. 1lQ10J 交易周期:收入,采购,库存等。 lyeoSd1AN 7U7 i2 4 P3|<K-dFAK 4.Audit evidence Smux&e 审计证据 NNdS:( 0cbF.Um8 Obtain sufficient, appropriate audit evidence od fu7P_ 获取足够、适当的审计证据 CYu8J@(\~g n 3]y$wK Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /Rz,2jfRx' 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 *Wa u
7 {ULnQ6@ The audit of specific items l{AT)1;^ 审计的具体项目 qTGy\i q<8HG_ Receivables: confirmation c2f$:XiM 应收帐款:确认 zK92:+^C Ne EV!V8 Inventory: counting, cut-off, confirmation of inventory held by third parties J)->
7h= 存货:数量,减值,第三方持有存货的确认 G<eJ0S Oe!&Jma*> Payables: supplier statement reconciliation, confirmation E=QQZ\w 应付帐款:供应商的申明一致,确认 ]*h}sn= iD`XD\.? Bank and cash: bank confirmation &$Lm95 银行存款和现金:银行的确认 B=r/(e 4{g|$@s( Auditing sampling 3"n8B6 审计抽样 #*/h*GNMs 2Qj)@&zKe# 5.Review
yw<xv-Q=i 复核 UXJl;Mb )]R?v,9*D Subsequent events J|IDnCK 随后发生的事件 M[{:o/]<
-*2X YTe %R>S" Z(eSnV_RL U8KY/!XZ Going concern sCl,]g0{ 持续关注 SI9hS4<j ^'4uTbxP_! Management representations ]IV;>94[ 与管理层的交涉沟通 {
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Ow Audit finalization and the final review: unadjusted differences ^ym{DSx 审核定稿和最后审查:未经调整的差异 A~V\r<N
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;7 报告 a)Ek~{9 学会计论坛bbs.xuekuaiji.com du,-]fF Appendix PEIr-qs%D 附录 '4sD1LD~} Audit procedure !.$P`wKr 审计程序 I "2FTGA