1. Assurance engagements and external audit
保证约定和外部审计 21_sg f? /fgy 07T Materiality, true and fair presentation, reasonable assurance 1)Z4
(_ 物质性,真实公平的描述,合理的保证 29z$z$l4 hX4V}kj Appointment, removal and resignation of auditors q|h#J}\ 审计人员的的任命、免职和辞职 Tg/?v3M88 (}*1,N!# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion rJtpTV@. 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1{15#W l_$le Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 0Sx$6:-~ 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 7fE U5@ _O#R,Y2# Engagement letter uidoz
f2} 约定书(委托书) *{<460`!q vb.}SG> 2. Planning and risk assessment FIu|eW+<l 规划和风险评估 ,)?!p_*@: V10JExsJ General principles
}o[NB 一般原则 'u}OeS"f C:r3z50 Plan and perform audits with an attitude of professional skepticism 03Uj0.Z|7 持专业的怀疑态度计划和执行审计工作 <]Btx;} !(A< Audit risks = inherent risk ×control risk ×detection risk ?'I-_9u 审计风险=内在风险×控制风险×检查风险 4LXC;gZ `}.jH1Fx/m Risk-based approach #kQ1,P6,( 基于风险的办法 pL5Bz!_r
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Understanding the entity and knowledge of the business %t*KP= @ 了解商业的实质和知识 5Sz&j Q3<ctd\]Y Assessing the risks of material misstatement and fraud aOhi<I`* 评估材料错报和舞弊的风险 &0x;60b Qa#Em1co Materiality (level), tolerable error v`&>m' 重要性(级别),可容忍误差 HuLvMYF c8h71Cr Analytical procedures O-
(gkE 分析程序 K?@x'q1 b
Bkg/p] Planning an audit f]NaQ!.
7 规划审计工作 wd*V,ZN7
nTv^][ Audit documentation: working papers NqC}}N\, 审计文件:工作底稿 @
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5 ~Dbu;cqR@ The work of others ("s!t?!&YS 其他机构的文件 / _Fi4wZ ffy,ds_7 Rely on the work of experts ef K
WR 依靠专家的工作 3ih:t'N- &[t} /+) Rely on the work of internal audit @NYlVk2 依靠内部审计工作 1}q(Pn2 Bq~?!~\?. 3. Internal control nNhb,J 内部控制 :DJL kMP =>*9"k%m The evaluation of internal control systems .Fx-$Yqy 对内部控制系统的评估 Og1Hg
B3v H,(4a2zx Tests of control ._p^0UxT 控制测试 N&G;` 3oC^"7
23 Substantive procedures (time, nature, extent) X\|h:ce 实质性程序(时间,性质,程度) .*Axr\x3 8bX?HeYrr Transaction cycles: revenue, purchases, inventory, etc. NKYHJf2?x 交易周期:收入,采购,库存等。 COL_c<\ `0
8}y*E }g"K\x:Z 4.Audit evidence ;HmQRiCg 审计证据 ^o(C\\>{& FTh
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a Obtain sufficient, appropriate audit evidence OSkBBo]~z 获取足够、适当的审计证据 K 5AA
rI uDMyO<\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Bg}(Sy 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 `aM8L w1)SuMFK_ The audit of specific items b/UjKNf@ 审计的具体项目 Lu[xoQ~I
w/wU~~ Receivables: confirmation i> PKE. 应收帐款:确认
wV"C ,*V TnLblkX Inventory: counting, cut-off, confirmation of inventory held by third parties M(.]?+ 存货:数量,减值,第三方持有存货的确认
++CL0S$e hQLh}}B Payables: supplier statement reconciliation, confirmation t_iZ\_8 应付帐款:供应商的申明一致,确认 J
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\ vb2aj!8_? Bank and cash: bank confirmation ~c'R7E&Bfa 银行存款和现金:银行的确认 ixJwv\6Y D,SL_*r{ Auditing sampling pjNH0mZ 审计抽样 y0
qq7Dmu UY&DXIP M 5.Review
Cz#3W8jV 复核 etL)T":XV Yd$64d7,h Subsequent events 5U.,iQ(d 随后发生的事件 hP=z<&zb/ z<s4-GJ)? * TR~>| f2FGod<CzN Ge4tc Going concern 6|{uZNz 持续关注 g#<M/qn Gq^#.o] Management representations !GBGC|avE 与管理层的交涉沟通 AV?<D.< gfAVxMg Audit finalization and the final review: unadjusted differences g bwg3$!9 审核定稿和最后审查:未经调整的差异 P%xz"l i o)IcAqN$H 0Z>oiBr4 6. Reporting 0 ;ov^] 报告 m#(ve1E 学会计论坛bbs.xuekuaiji.com N>_d {=P Appendix ^Sz?c_<2P 附录 &)|3OJ'o Audit procedure b{Kw.?85 审计程序 9C)w'\u9+