1. Assurance engagements and external audit
保证约定和外部审计 ]bcAbCZ@ %u=b_4K"j Materiality, true and fair presentation, reasonable assurance QC\r
|RXW 物质性,真实公平的描述,合理的保证 m8}c(GwcP n[[2<s*YJ Appointment, removal and resignation of auditors UP<B>Y1a 审计人员的的任命、免职和辞职 Rtywi}VV2 w-{a>ZU0 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >o/+z18x 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 jJ.isr|` y26?>.! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior pu-X
-j 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 TmviYP gb }BYs.$7 Engagement letter C>NLZMT 约定书(委托书) " fXs! 4 H9mKR 2. Planning and risk assessment pNFVa<D 规划和风险评估 $I0&I[_LzK :,Zs{\oI3 General principles z:1"d
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一般原则 6uS;H]nd< P>}OwW Plan and perform audits with an attitude of professional skepticism S7B\mv 持专业的怀疑态度计划和执行审计工作 Mq~ g+`
' >mAi/TZC Audit risks = inherent risk ×control risk ×detection risk E$"`|D
f 审计风险=内在风险×控制风险×检查风险 ,DL%oQR BbIg]E/G Risk-based approach 'Lu d=u{ 基于风险的办法 sgLw,WZ: R4_BP5+ Understanding the entity and knowledge of the business [iXk v\ 了解商业的实质和知识 SD_P=? Hb&C;lk Assessing the risks of material misstatement and fraud %/n#{;c# 评估材料错报和舞弊的风险 aG&t gD{ mXwDB)O{) Materiality (level), tolerable error t) uS7y 重要性(级别),可容忍误差 @1vpkB~ w r91b]m3xL Analytical procedures ]q`'l_O 分析程序 w~AW(
VX ()MUyW"S#` Planning an audit 0/5{v6_rG 规划审计工作 *<ILSZ k0bDEz.X Audit documentation: working papers +\x}1bNS%j 审计文件:工作底稿 y9U*E80q{ G2
0 The work of others f0@4>\g
其他机构的文件 'H8
b+ 3D-VePM=` Rely on the work of experts ' e:rL. 依靠专家的工作 'wA4yJ< ]KM3G Rely on the work of internal audit PfN[)s4F{R 依靠内部审计工作 q[TGEgG 1|WrJ-Uf 3. Internal control GL-Pir 内部控制 LjySO2 /?%1;s:' The evaluation of internal control systems m)ENj6A>yP 对内部控制系统的评估 X?aj0# Q (DQ ]58& Tests of control \R[f< K% 控制测试 g3| 62uDF
HSj=g}r Substantive procedures (time, nature, extent) [:M Fx6 实质性程序(时间,性质,程度) LI9
Uc\ 2l}H=DZV Transaction cycles: revenue, purchases, inventory, etc. p~yGp]yJ9 交易周期:收入,采购,库存等。 MLvd6tIv,
MlV3qM@ $O^"OQ_@ 4.Audit evidence RjxFlKs8 审计证据 a v"dJm H;N6X y*~ Obtain sufficient, appropriate audit evidence )v+\1 获取足够、适当的审计证据 }u+cS[#-
x31Jl{x8\? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations f{j`d&| 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 avb'dx*q> }k0B The audit of specific items %9OVw#P 审计的具体项目 +[":W?j b[^|.>b Receivables: confirmation !bBx' 应收帐款:确认 JIXZI\Fk <O3,b:vw Inventory: counting, cut-off, confirmation of inventory held by third parties i4\DSQJ 存货:数量,减值,第三方持有存货的确认 \ZtF,`Z
^WUG\@B Payables: supplier statement reconciliation, confirmation RG6U~o1 应付帐款:供应商的申明一致,确认 E*s8 nQ" lnnT_[ni. Bank and cash: bank confirmation h3Y|0-D 银行存款和现金:银行的确认 "b[w%KYyl RYV:?=D7s Auditing sampling 9+!"[ 审计抽样 '8c-V aa 15_Px9 5.Review
}8dS[-. 复核 ZjveXrx y eWB.M~X Subsequent events <_#a%+5d 随后发生的事件 Lnc>O'<5P9 6Ao{Aej
| Vi>`g{\ "qhQJql }{F1Cr Going concern 2`pg0ciX ( 持续关注 F/:Jp3@ j7qGZ"8ak Management representations )|B3TjHC 与管理层的交涉沟通 ~y>N JM>1 LfX[(FP Audit finalization and the final review: unadjusted differences bj_oA
i 审核定稿和最后审查:未经调整的差异 u5A$VRMN C%Fc%}[ .Lp\Jyegs 6. Reporting =-;J2Qlg6 报告 u.,l_D_ 学会计论坛bbs.xuekuaiji.com b$N&sZ Appendix h[oI/X 附录 ]SG(YrF Audit procedure HB9|AQ4K 审计程序 Pvz\zRq