1. Assurance engagements and external audit
保证约定和外部审计 Mh04O@" +H[GD! Materiality, true and fair presentation, reasonable assurance 3Z* ' 物质性,真实公平的描述,合理的保证 k!gft'iU 7|A9 Appointment, removal and resignation of auditors vHY."$|H 审计人员的的任命、免职和辞职 Yg5m=Lis {2`:7U~| Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion MPINxS 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /dU-$}>ZI p
}qNw` Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior F2/
-Wk@ 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 jP{LMmV \:cr2 w'c Engagement letter RO-ABFEi( 约定书(委托书) U"} ml f)xHSF" 2. Planning and risk assessment
r Bv 规划和风险评估 5*=a*nD11 bgW=.s General principles 4{Vw30DZ 一般原则 )q?z"F| hadGF%> O6 Plan and perform audits with an attitude of professional skepticism #GBe=tm\K 持专业的怀疑态度计划和执行审计工作 e
MPkk=V CwKo'PAJ Audit risks = inherent risk ×control risk ×detection risk rz c}2I 审计风险=内在风险×控制风险×检查风险 [KIK}
: 0*66m:C2 Risk-based approach
WH F>J 基于风险的办法 J1I"H<}-6 :eQ?gM!, Understanding the entity and knowledge of the business P
0xInW F 了解商业的实质和知识 \29a@
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o Assessing the risks of material misstatement and fraud a}3sG_(Y 评估材料错报和舞弊的风险 )NeI]p @Oe!*|?mS Materiality (level), tolerable error ;m{*iKL6{ 重要性(级别),可容忍误差 =;.#Bds "^j&
^sA+ Analytical procedures krkRP%jy 分析程序 >|jSd2_p 9Ny{2m=Ye Planning an audit -(FVTWi0 规划审计工作 41y}n{4n8 e[fzy0 Audit documentation: working papers c yq]-B 审计文件:工作底稿 _@3?yv~ D OczVOb bS The work of others |t^7L )&y 其他机构的文件 k$nQY WDr'w' Rely on the work of experts >#z*gCO5, 依靠专家的工作 cT
abZc xXl^\?HC Rely on the work of internal audit ~c7}eTJd" 依靠内部审计工作 %\?2W8Qv_J AY['!&T 3. Internal control
^|DI9G(Bs 内部控制 24_F`" :-= 8=x{>&Jr The evaluation of internal control systems g+gHIb7{ 对内部控制系统的评估 pyZ&[*@ Pb$ep|`u Tests of control ;+XiDEX0} 控制测试 {uEu
^6a5 T69'ta32V Substantive procedures (time, nature, extent) :.B};;N 实质性程序(时间,性质,程度) D\8 ~3S'd nfck3h Transaction cycles: revenue, purchases, inventory, etc. |
,F/_ 交易周期:收入,采购,库存等。 rt]
@Z`w \;x+KD ^y"Rdv 4.Audit evidence YK#bzu ,! 审计证据 2`,{IHu*! jj8AV lN Obtain sufficient, appropriate audit evidence ot P7;l 获取足够、适当的审计证据 Hk
%m`|Z ou6|;*>d Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Jq) !)={ 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 [i24$UT Hs<vC
L \ The audit of specific items X_XeI!,b 审计的具体项目 v/6QE;BY&Q \MM(w& Receivables: confirmation |S#)[83*3 应收帐款:确认 N ?0T3-/K dV#h~ Inventory: counting, cut-off, confirmation of inventory held by third parties V}ZF\SG(K 存货:数量,减值,第三方持有存货的确认 HErTFY+vC }~$zdgMT Payables: supplier statement reconciliation, confirmation <N^2|*3 应付帐款:供应商的申明一致,确认 O
[GG<Um 9/R|\ Bank and cash: bank confirmation hH8:7i 银行存款和现金:银行的确认 -8&M^- ='<0z?A
f Auditing sampling v0`E
lkaN 审计抽样 wYZFW'5p 1{R1:` 5.Review
'VCF{0{H~ 复核 TGu
`r>N51 -#=v~vE Subsequent events n?vrsqmZ 随后发生的事件 01q5BQ7u t>><|~wp "Q;n-fqf i[A$K~f ^yiRrcOo Going concern hb7H- Z2 持续关注 O#fGHI<43[ "#^11 o8 Management representations )2C`;\/: 与管理层的交涉沟通 n\&[^Q#b| rWEJCFa Audit finalization and the final review: unadjusted differences EX UjdJs" 审核定稿和最后审查:未经调整的差异 mu0ER 3o UbT 7 LDHuf<` 6. Reporting wN8-Me 报告 AjB-&Z 学会计论坛bbs.xuekuaiji.com !Z2?dhS Appendix sF}T9Ue 附录 HYf&0LT<11 Audit procedure r`}')2 审计程序 DE:FWD<}