1. Assurance engagements and external audit
保证约定和外部审计 b~>@x{ |iBf6smF Materiality, true and fair presentation, reasonable assurance <
#M1I!R 物质性,真实公平的描述,合理的保证 fuA]
y4A ATc!c + Appointment, removal and resignation of auditors x<!]#**; 审计人员的的任命、免职和辞职 .{8[o[w
= w]T_%mdk Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion fI0"#iv} 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 UIf#Gy|l l
7dm@S Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior LNk :PD0m 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 DUu:et&c1 [|*7"Q( Engagement letter @(6i 1Iwu9 约定书(委托书) RY)x"\D o!+'<IQ' 2. Planning and risk assessment |*zgX]-+; 规划和风险评估 MhE".ZRd m2(}$z3e General principles [W$Mn.5<s 一般原则 -WyB2$!(
g fAWN Plan and perform audits with an attitude of professional skepticism :/][ n9J^ 持专业的怀疑态度计划和执行审计工作 Ofoh4BL'1@ [Nm?qY Audit risks = inherent risk ×control risk ×detection risk td\g
k 审计风险=内在风险×控制风险×检查风险
9$X" D AtHkz|sl Risk-based approach ;t9_*)[ 基于风险的办法 b}Im>n! AdDR<IW Understanding the entity and knowledge of the business *!`&+w 了解商业的实质和知识 b g0ix" V[WZ#u-p Assessing the risks of material misstatement and fraud 5WfZd 评估材料错报和舞弊的风险 E,?IIRg& 'NjeF6 Materiality (level), tolerable error 5GJkvZtFY 重要性(级别),可容忍误差 q*4@d)_& .HY,'oC. Analytical procedures 9&^5!R8 分析程序 Ipz
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h :f7!?^;y> Planning an audit 8_`C&vx 规划审计工作 1l^[%0 94
6r#`q Audit documentation: working papers ea$. + 审计文件:工作底稿 Z&H_+u3j o%lxEd r The work of others P>~Usuf4 其他机构的文件 [N[4\W!! CcV@YST? Rely on the work of experts 751Qi 依靠专家的工作 e9:pS WA-n YT[=o}jS Rely on the work of internal audit 8VG~n?y 依靠内部审计工作 `]19}GK~xo Imzh`SI, 3. Internal control 9'|k@i: 内部控制 n?q+:P ^a3 (QKS The evaluation of internal control systems VpbJe@*D 对内部控制系统的评估 c-.F{~ $'!n4}$} Tests of control Ha ZV7 控制测试 WyQ8}]1b EXW?)_pg Substantive procedures (time, nature, extent) Mjl,/-0 w 实质性程序(时间,性质,程度) g?j^d: @#o7U Transaction cycles: revenue, purchases, inventory, etc. r}|)oG,= 交易周期:收入,采购,库存等。 W S9:*YH u0[O /G /
)[\+Nc 4.Audit evidence l%
%c U" 审计证据 :m'(8s8 T# tFzbr Obtain sufficient, appropriate audit evidence R*ex!u60M 获取足够、适当的审计证据 MScUrW!TA 9/&1l
FKJ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _ qQ 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 'rfsrZ? 3
_eg'EP.E The audit of specific items \
sz ](X 审计的具体项目 @JP6F[d 5*B'e{C Receivables: confirmation <x$fD37 应收帐款:确认 )J[Ady^5 kAxJ#RG Inventory: counting, cut-off, confirmation of inventory held by third parties D[YdPg@- 存货:数量,减值,第三方持有存货的确认 ^:O*Sx.CA DAMw( Payables: supplier statement reconciliation, confirmation :2{ [f+ 应付帐款:供应商的申明一致,确认 `"iPJw14 LzB*d Bank and cash: bank confirmation zFwO( 银行存款和现金:银行的确认 :}v:=c k RC/&dB Auditing sampling yW"}%)
d 审计抽样 MAc/ T.[ 9*?YES'6 5.Review
9<Th: t|w 复核 FQMA0"(G$ itO1ROmu Subsequent events "MOmJYH 随后发生的事件 R*vfp?x SQw"mO 4)N~*+~\h 6HVGqx z-S8s2.Fd Going concern f5nAD 持续关注 qMBEJ<o @oMl^UYM= Management representations ,=}+.ax 与管理层的交涉沟通 C[JPohm }-WuHh# Audit finalization and the final review: unadjusted differences "9H#pj - 审核定稿和最后审查:未经调整的差异 Fi+,omB& IS!]!s'EI V4%7Xj 6. Reporting 7q^a@5f BG 报告 8 A #\
V 学会计论坛bbs.xuekuaiji.com As#/ln$nE Appendix /9C>{29x! 附录 A^ry|4`3( Audit procedure ?vP}#N!=d 审计程序 LoS%FI