1. Assurance engagements and external audit
保证约定和外部审计 O[U^{~iM u
K6R+a Materiality, true and fair presentation, reasonable assurance HJo&snT3 物质性,真实公平的描述,合理的保证 |77.Lqqy, :Gsh Appointment, removal and resignation of auditors GF*8(2h2 审计人员的的任命、免职和辞职 k(pI5N}pJZ [`BMi-WQ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion f',n' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?{NP3
U$&G_&*0a Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior WUm83" 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为
V##=-KZ vxhs1vh Engagement letter @e8b'w3 约定书(委托书) NGcd _CO?HX5ek 2. Planning and risk assessment `w` f[dU- 规划和风险评估 zePVB-@u 0+L:+S General principles sG[v vm 一般原则 ecDni>W 8[\F*H Plan and perform audits with an attitude of professional skepticism Mrysy)x 持专业的怀疑态度计划和执行审计工作 o@*eC L= K4~z@.
G6* Audit risks = inherent risk ×control risk ×detection risk X |zQZ<CO 审计风险=内在风险×控制风险×检查风险 'APtY;x^{ 3eT5~Lbs Risk-based approach y (@j;Q3(r 基于风险的办法 s.7\?(Lg U l8G R Understanding the entity and knowledge of the business 7iMBDkb7 了解商业的实质和知识 ]^j:}#R fy]z<SPhVJ Assessing the risks of material misstatement and fraud ZeM~13[ 评估材料错报和舞弊的风险 }MQNzaXY^ T'_#Dwmj* Materiality (level), tolerable error KYa}k0tVAp 重要性(级别),可容忍误差 `W>cA64 o .)=T1^[hI Analytical procedures &U*MLf83` 分析程序 -KV)1kET eb1WTK@ Planning an audit "#}Uh 规划审计工作 o]T-7Gs4p 5i71@?q;
Audit documentation: working papers QAGR\~ 审计文件:工作底稿 zplAH!s5'' 03N|@Tu The work of others *^[m?3"W 其他机构的文件 oF'_x,0 X%(1C,C( Rely on the work of experts B
]*v{?<W 依靠专家的工作 kXW5bR `r#]d
T[g Rely on the work of internal audit m[aBHA^g 依靠内部审计工作 ohEIr2 h]6m+oPW 3. Internal control !AR@GuQPE 内部控制 O q3aboAt m8}c(GwcP The evaluation of internal control systems n[[2<s*YJ 对内部控制系统的评估 UP<B>Y1a (1%O;D.*?{ Tests of control Gx)U~L$B 控制测试 DP@F-Q4 ZNfQM&<d Substantive procedures (time, nature, extent) o|7ztpr 实质性程序(时间,性质,程度) 9U]3B)h%m LI}@qL
e Transaction cycles: revenue, purchases, inventory, etc. \9t/*%: 交易周期:收入,采购,库存等。 k'6x_
G <@.
!\ m>FP&~2 4.Audit evidence =Ju%3ptH0 审计证据 :,Zs{\oI3 e^=b#!}-5: Obtain sufficient, appropriate audit evidence 7&`Yl[G 获取足够、适当的审计证据 Wf!u?nH.5 )#os!Ns_A Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations bVxbQ$ 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 } *:H\GL tD^$}u6 The audit of specific items N({0" 7 审计的具体项目 2 xE+"?0
QZwZ4$jkiO Receivables: confirmation 1[]
9EJ 应收帐款:确认 Mg~62u r }S>t~p: Inventory: counting, cut-off, confirmation of inventory held by third parties `G'Z,P-a 存货:数量,减值,第三方持有存货的确认 b
3 NEYn b[U;P=;= Payables: supplier statement reconciliation, confirmation [,yYr
应付帐款:供应商的申明一致,确认 jR[b7s 7lUnqX.
Bank and cash: bank confirmation }PUY~
u 银行存款和现金:银行的确认 @
JfQ}` 'z9}I
# Auditing sampling o}b_`O 审计抽样 1v~1?+a\2 $y_P14
5.Review
Ghf/IXq# 复核 ]?*'[ cI\&&<>SlG Subsequent events >F5E^DY 随后发生的事件 &gdhq~4# 'wA4yJ< M@]@1Q.p +.J/7gD 7pO/!
Lm Going concern D KRF#*[=d 持续关注 z1m-t#v: nN%Zed2O@6 Management representations FY9nVnIoI 与管理层的交涉沟通 Dqg01_O9O =))VxuoN Audit finalization and the final review: unadjusted differences je;|zfe] 审核定稿和最后审查:未经调整的差异 yJGnN g LE
d@""h DQ.; 2W 6. Reporting quL+UFuM 报告 @(CJT
-Ak 学会计论坛bbs.xuekuaiji.com Oj1B @QE Appendix M@ =VIrX,m 附录
MlV3qM@ Audit procedure E?(:9#02 审计程序 5 \iX%w@