1. Assurance engagements and external audit
保证约定和外部审计 F#W'>WBU 6B|IbQ^ Materiality, true and fair presentation, reasonable assurance :@kSDy+*Q 物质性,真实公平的描述,合理的保证 `_z8DA}E @'~v~3
$S Appointment, removal and resignation of auditors <!4'?K -N 审计人员的的任命、免职和辞职 E[e '' -CxaOZG Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion =y^N'1q 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~hz]x^: \W#M]Q Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $FCLo8/= 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Jfo#IRC dp-8,Seu Engagement letter {6v+
Dz> 约定书(委托书) S,qsCn
z kg9ZSkJr 2. Planning and risk assessment qI KVu_ 规划和风险评估 }6ec2I%`o eX$u General principles _f2(vWCW;J 一般原则 W
aks*^| /R@eOl}D Plan and perform audits with an attitude of professional skepticism lHr?sMt 持专业的怀疑态度计划和执行审计工作 =][[TH dN;C-XF3s Audit risks = inherent risk ×control risk ×detection risk lYD-U8 审计风险=内在风险×控制风险×检查风险 &P,8)YA 2;U(r:] Risk-based approach 7$}lkL 基于风险的办法 VbJGyjx !V#(g ./W Understanding the entity and knowledge of the business RE7 I" 了解商业的实质和知识 pz#oRuujY 'I\bz;VT Assessing the risks of material misstatement and fraud gQ/-.1Pz$ 评估材料错报和舞弊的风险 bp;b;f> !fZ{= Materiality (level), tolerable error 6# ,2 重要性(级别),可容忍误差 _}{C?611c -7$7TD`'7 Analytical procedures Wyw/imr 分析程序 ebp18_a| {!Jw+LPv$$ Planning an audit kk
)9!7 规划审计工作 $5s?m\!jZz DXsp 2 Audit documentation: working papers gb(a` 审计文件:工作底稿 Ihw^g<X M')f,5i&$ The work of others ,J!G-?:@n 其他机构的文件 q%2cx@c OpW4@le_r Rely on the work of experts e4j:IK> 依靠专家的工作 6"/cz~h 'UUIY$V
[ Rely on the work of internal audit pmv;M`_|R 依靠内部审计工作 48Vmz )t0Y-),vA 3. Internal control )C|[j@MD 内部控制 PB(mUD2"r 2I3MV:5 The evaluation of internal control systems 9o@5:.b<j 对内部控制系统的评估 {U=Mfo?AH d%1j4JE{ Tests of control *I:^g 控制测试 ,qz$6oxh\ 2_'{f1bVxz Substantive procedures (time, nature, extent) p2cwW/^V 实质性程序(时间,性质,程度) :D|"hJ 3x@t7B Transaction cycles: revenue, purchases, inventory, etc. b=amd* 交易周期:收入,采购,库存等。 ecfw[4B` Ka%u#}; C @3a/<6m 4.Audit evidence !YYI{BJ7:N 审计证据 }TI"j{(QJ efW< Obtain sufficient, appropriate audit evidence f*)8bZDD 获取足够、适当的审计证据 6jyS]($q OE[
|1?3 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations <H03i"Z/S 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 "ld4v+o8l 0&XdCoIe The audit of specific items 6b`3AAGU" 审计的具体项目 O~D>F*_^j ,/*L|M/
&5 Receivables: confirmation hA 1_zKZ 应收帐款:确认 82d~>i%T b/"&E'5-`\ Inventory: counting, cut-off, confirmation of inventory held by third parties 36iDiT_ 存货:数量,减值,第三方持有存货的确认 n sW# moz*=a Payables: supplier statement reconciliation, confirmation T)4pLN
E 应付帐款:供应商的申明一致,确认 4OX|pa %+gK5aVab Bank and cash: bank confirmation noI>Fw<V 银行存款和现金:银行的确认 gkkT<hEV= K X0{dizZ Auditing sampling B'[FnJ8~ 审计抽样 $D&N^
}alW JO3"$s|t 5.Review
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复核 DD$YMM
J[ 0o6 Subsequent events e"g=A=S 随后发生的事件 "wqN,}bj\ q%&JAX= =emcs% *z852@ ~|CWy Going concern
WK$d<:" 持续关注 5ub|r0&M 4zo^ b0v Management representations yzI`&?
P2 与管理层的交涉沟通 ' v)@K0P >G#SfE$0 Audit finalization and the final review: unadjusted differences {~*^jS']5 审核定稿和最后审查:未经调整的差异 u([|^~H] E!Ljq 3iT` ZsnFuk#W 6. Reporting E^K<b7 报告 M_BG:P5 学会计论坛bbs.xuekuaiji.com ,y>Sq
+ Appendix -w'_Q"o2 附录 pHNo1-k\ Audit procedure "O (N=|b 审计程序 ?Sj>b