1. Assurance engagements and external audit
保证约定和外部审计 cT8jG,+"} }`yIO"{8n Materiality, true and fair presentation, reasonable assurance nVoPTr 物质性,真实公平的描述,合理的保证 Ku_`F2Q L^VG?J
Appointment, removal and resignation of auditors Xb42R1 审计人员的的任命、免职和辞职 -lyT8qZ:( vcAs!ls+ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion NrTQ}_3) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "!gd)^<e `ejE)VL=8h Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
b:>(U. 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 iwL\H a \{n]&IjA Engagement letter dKw*L|5 约定书(委托书) jjkiic+tDN 7
#_{UJ% 2. Planning and risk assessment =_8 规划和风险评估 }}Eko7'^ G7`7e@{ General principles G;FY2;adK 一般原则 Ud
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(l-$. Plan and perform audits with an attitude of professional skepticism iD_NpH q 持专业的怀疑态度计划和执行审计工作 ]xA;*b;|h ^l
~i >:V Audit risks = inherent risk ×control risk ×detection risk .-[UHO05^8 审计风险=内在风险×控制风险×检查风险 x+"~-KO8q$ CO1D
.5 Risk-based approach |qJQWmJO&U 基于风险的办法 N>7IN
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5FnWlFc Understanding the entity and knowledge of the business vj^vzFb K 了解商业的实质和知识 KQ xKU?b1 :Cw|BX@??U Assessing the risks of material misstatement and fraud ge[f/"u 评估材料错报和舞弊的风险 y_38;8ex ;58l_ue Materiality (level), tolerable error 7Rk eV 重要性(级别),可容忍误差 ;p/RS# N|T%cdh:/ Analytical procedures R|ViLt y 分析程序 wnP#.[,V ^$24231^ Planning an audit "kz``6C 规划审计工作 Ej
ip%m }f<.07 Audit documentation: working papers ;c_X
^"d 审计文件:工作底稿 G{i}z^n fEWS3`Yy The work of others D&/(Avx.
其他机构的文件 iQ
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Rely on the work of experts +%=Ao6/# 依靠专家的工作 v}IkY
$[6:KV Rely on the work of internal audit +y>D3
I 依靠内部审计工作 0~H
(GG$VH =E8lpN' 3. Internal control lKrD.iYt8 内部控制 q[nX<t
O C+cSy'VIK! The evaluation of internal control systems B8'" ^a^&- 对内部控制系统的评估 :z56!qU ~#&bDot Tests of control tEf_XBjKV 控制测试 z"u4t.KpL &eG,CIT Substantive procedures (time, nature, extent) >o>r@; 实质性程序(时间,性质,程度) Di<KRg1W]} Rgw\qOb Transaction cycles: revenue, purchases, inventory, etc. 3205gI, 交易周期:收入,采购,库存等。 (!&cfabL >lU[
lf+/ fKf5i@CvB@ 4.Audit evidence =M>1;Qr<Z/ 审计证据 @mW: FVI 7@$Hua,GY Obtain sufficient, appropriate audit evidence En&ESWN 获取足够、适当的审计证据 GN /]^{D ^1BQejD Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations # nwEF QA
财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 .vj`[?T 5*x
k8* The audit of specific items v9(->X' 审计的具体项目 .dt7b4.kd b{=2#J- Receivables: confirmation -LJb
x<' 应收帐款:确认 (GJ)FWen0" ".O+";wk Inventory: counting, cut-off, confirmation of inventory held by third parties m:59f9WXA 存货:数量,减值,第三方持有存货的确认 }+h/2D Q9H~B`\nQ Payables: supplier statement reconciliation, confirmation Kgbgp mW 应付帐款:供应商的申明一致,确认 jwgXq( hW$B; Bank and cash: bank confirmation `/#f8R1g 银行存款和现金:银行的确认
G4vXPx%a8 5 e~\o}] Auditing sampling 2--"@@ 审计抽样 X(U
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.8S6;xnkC 复核 Mdsn"Y V cJd~UQ<k Subsequent events rn #FmM 随后发生的事件 9}Ud'#E m!3b.2/h l69&-Nyg AA"?2dF l)m\i_r: Going concern \ce (/I 持续关注
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]ppi962Z Management representations mD{<Lp= 与管理层的交涉沟通 CB{%~ wYQTG*&h Audit finalization and the final review: unadjusted differences WL$nchS9 审核定稿和最后审查:未经调整的差异 _-eF
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Q:.V 报告 M24FuS 学会计论坛bbs.xuekuaiji.com VU3xP2c: Appendix 7?a@i;E< 附录 0`.3`Mk Audit procedure N=FU>qbz 审计程序 `##qf@M