1. Assurance engagements and external audit
保证约定和外部审计 ^5n#hSqZ=M <;lwvO Materiality, true and fair presentation, reasonable assurance 7tP
qez# 物质性,真实公平的描述,合理的保证 jY k5]2#A N#p%^GH Appointment, removal and resignation of auditors dJF3]h Y 审计人员的的任命、免职和辞职 V.-cm51I ;Xl {m`E+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }Y!v"DO#Q* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {HtW`r1)Tt z)ndj
1,#) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior W
P9PX 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 2 -pv
& f=IF_|@^S Engagement letter 1$)}EL 约定书(委托书) x8o/m$[,=u /d*[za'0 2. Planning and risk assessment ] B?NDxU 规划和风险评估 Yq>K1E| :X}fXgeL General principles &Lbh?C 一般原则 s=>^ 8[0O gE9x+g Plan and perform audits with an attitude of professional skepticism <<PXh&wu0 持专业的怀疑态度计划和执行审计工作 &,tj.?NCn ~~3*o Audit risks = inherent risk ×control risk ×detection risk *M-'R*Np 审计风险=内在风险×控制风险×检查风险 Zd}12HFq g=$nNQ
\6= Risk-based approach ~7wLnB 基于风险的办法 "$.B@[iY@ _H"_&m$aDm Understanding the entity and knowledge of the business :7?n)=Tx 了解商业的实质和知识 ,B#*<_?E5 +45.fo Assessing the risks of material misstatement and fraud ^fj30gw7\5 评估材料错报和舞弊的风险 a$3 ]` v ty:@?3\ Materiality (level), tolerable error vDIsawbHD 重要性(级别),可容忍误差 eExI3"|Q b$sT`+4q Analytical procedures {s0!hp 分析程序 AquO#A[,# nG%<n Planning an audit `SA1V),~ 规划审计工作 '=(D7F; =
&^tfD Audit documentation: working papers [QIQpBL 审计文件:工作底稿 KMx
'( \A6}= The work of others 7NkMr8[}F
其他机构的文件 (
6ucA LK<ZF=z]Z Rely on the work of experts /!sGO: 依靠专家的工作 q|
UO]V R5xV_;wD Rely on the work of internal audit 0J6
* U[ 依靠内部审计工作 K j~!E
H" 5cb8=W- 3. Internal control I#'yy7J 内部控制 `7oYXk U ]7;K>.T The evaluation of internal control systems "jf_xZ$H- 对内部控制系统的评估 MkWbPm) @O|
`r(le Tests of control 4n*`%V 控制测试 LfJMSscfv xwj{4fzpk{ Substantive procedures (time, nature, extent) tYG6Gl 实质性程序(时间,性质,程度) !DD4Bqez %pLqX61t= Transaction cycles: revenue, purchases, inventory, etc. ,hZ?]P& 交易周期:收入,采购,库存等。 NZ?dJ"eq7 k\RS L @k\,XV`T~t 4.Audit evidence qfRrX" 审计证据 (C.aQ)|T Y?-Ef
sK Obtain sufficient, appropriate audit evidence TPLv]$n 获取足够、适当的审计证据
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gX v3(0Mu0J Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations R,fAl"wMu 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|$ 30
<_` The audit of specific items :(4q\~ 审计的具体项目 .*Bd'\:F/q $~\Tl:!#? Receivables: confirmation m}f{o 应收帐款:确认 T-]UAN"O U;*O7K=P Inventory: counting, cut-off, confirmation of inventory held by third parties :
@$5M 存货:数量,减值,第三方持有存货的确认 +??pej]Rp t>x!CNb'C Payables: supplier statement reconciliation, confirmation $j\jT 应付帐款:供应商的申明一致,确认 2wa'WEx +11 oVW Bank and cash: bank confirmation S]A[eUF~ 银行存款和现金:银行的确认 [[xnp;-;
h>p,r\X Auditing sampling *$3p3- 审计抽样 c:+UC ;,7m 5.Review
BqM[{Kv 复核 *1T~ruNqa 0#ON}l)> Subsequent events @!|h!p; 随后发生的事件 g4{0 Vy^mEsQC+h :&LV^A zy.v[Y1! M:L-j{?y_ Going concern kWs:7jiiu 持续关注 LR'~:46#u jo<Gf 5 Management representations ;bL?uL 与管理层的交涉沟通 r{_1M>F
D! 6WoFf Audit finalization and the final review: unadjusted differences Cv/3-&5S 审核定稿和最后审查:未经调整的差异 $Rn9*OKr
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.'4@Yp{= 6. Reporting i8DYC=r 报告 ;yCtk ~T% 学会计论坛bbs.xuekuaiji.com >5zD0!bA Appendix \&U"7gSL 附录 dj}P|v/;z Audit procedure lwo,D} 审计程序 ,u!_mV