1. Assurance engagements and external audit
保证约定和外部审计 -zSkon2Y^ >Q-"-X1 Materiality, true and fair presentation, reasonable assurance Vw@?t(l > 物质性,真实公平的描述,合理的保证 9f|+LN## grs~<n|o\ Appointment, removal and resignation of auditors N -z 审计人员的的任命、免职和辞职 Y}n$s/O:u8 t
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion X+$IaLfCxD 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 l5/!0]/ Mhwuh`v% Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior x("V+y* 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 S^zt> ?TLzOYJp Engagement letter JtbwY@R 约定书(委托书) ?c6`p3p3L $xK*TJ(k
2. Planning and risk assessment yh'uH 规划和风险评估 R2Y.s^ "C~Zl&3 General principles F, 39'<N[ 一般原则 "3Lq/mJYnZ [AA*B Plan and perform audits with an attitude of professional skepticism qF? n&>YG 持专业的怀疑态度计划和执行审计工作 `^G?+p2E G@=H='
:~ Audit risks = inherent risk ×control risk ×detection risk -|WQs'%O 审计风险=内在风险×控制风险×检查风险 J+:gIszsWT A?;KfVq Risk-based approach 6|@\\\l 基于风险的办法
ej;\a:JL [+2iwfD Understanding the entity and knowledge of the business D\LXjEme. 了解商业的实质和知识 h3YWqSj J9V,U;"\ Assessing the risks of material misstatement and fraud Rch?@O#J 评估材料错报和舞弊的风险 Xf/qUao =}xH6^It Materiality (level), tolerable error ]7/6u.G7R 重要性(级别),可容忍误差 wticA#mb i9=*ls^Cx Analytical procedures Kd|@ 分析程序 sqE? U*8.- g?1! /+ Planning an audit {~0r3N4Zl 规划审计工作 QG8X{' B4kJ 7Pdny Audit documentation: working papers DRy,n)U& 审计文件:工作底稿 e:T8={LU2W [
R%Pf/[Fr The work of others 0w9[Z 其他机构的文件 |<Rf^"T P7|x=Ew;` Rely on the work of experts 5m\T~[`% 依靠专家的工作 v$]eCj' Jr.4Y>;}e3 Rely on the work of internal audit =&-+{txs 依靠内部审计工作 VPI;{0kh w\`u|f;Aq 3. Internal control Z%9_vpWc 内部控制 RS9mAeX4h
}0f"SWO> The evaluation of internal control systems FJH'!P\ 对内部控制系统的评估 /^9K Zj s F!nSr Tests of control =H)"t:xE 控制测试 V^D!\)# WcZck{ehd Substantive procedures (time, nature, extent) $PbwC6>8 实质性程序(时间,性质,程度) 3{ FUFx :J~sz)n4 Transaction cycles: revenue, purchases, inventory, etc. $^ZugD 交易周期:收入,采购,库存等。 4PDxmH]y q-5U,!!W/ 9LK<u $C 4.Audit evidence |x/00XhS 审计证据 6ntduXeNVh :+Okv$v4 Obtain sufficient, appropriate audit evidence $*N)\>~X 获取足够、适当的审计证据 G~FAChI8![ T$vDw|KSVP Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations qpZR-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 @p$$BUb Kq4b`
cn{_ The audit of specific items vC|V8ea 审计的具体项目 Ow f:Kife z]33_[G1U Receivables: confirmation 9%6W_0> 应收帐款:确认 /^^wHW: (n
{,R Inventory: counting, cut-off, confirmation of inventory held by third parties KoF_G[m 存货:数量,减值,第三方持有存货的确认 n[tES6u `p\@b~GM Payables: supplier statement reconciliation, confirmation &vHfuM` 应付帐款:供应商的申明一致,确认 V0/O
T~gS8 ]s<}'& Bank and cash: bank confirmation A{,ZfX;SPO 银行存款和现金:银行的确认 u~\I hJkF-yW Auditing sampling
9n!IdqKN 审计抽样 2oFbS%OV Qs1e0LwA9 5.Review
`;BpdG(m 复核 ^!yJ;'H\ ]^c]* O[8 Subsequent events \Zbi`
;m? 随后发生的事件 b@?pofZ`k V+- ]txu| o{I]c#W FdFN4{<QZ zilM+BZ8 Going concern pon0!\ZT= 持续关注 .!Qo+( -er8(snDQ Management representations +x_9IvaW&? 与管理层的交涉沟通 %FSY}65 >cYYr@S Audit finalization and the final review: unadjusted differences <WCTJ!Z 审核定稿和最后审查:未经调整的差异 ux=0N]lc lk`,s LktH*ePO 6. Reporting [Z$E^QAP 报告 A[6D40o 学会计论坛bbs.xuekuaiji.com hH])0C Appendix lOJ3_8 附录 at5>h
Audit procedure m\xlSNW'q 审计程序 V9cKl[