1. Assurance engagements and external audit
保证约定和外部审计 ^blw\;LB ls!A'@J Materiality, true and fair presentation, reasonable assurance /j4G} 物质性,真实公平的描述,合理的保证 d|7LCW+HW %N&W_.F6 Appointment, removal and resignation of auditors z=g!mVK5 审计人员的的任命、免职和辞职 vM5/KrW T4"D&~3
3q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion J5HK1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 [u2t1^#Ol ?eX/vqk Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #OM)71kB8 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 =BE ! rxyeix Engagement letter JJSE@$",\ 约定书(委托书) q/ 54=8*h0 6o\uv
2. Planning and risk assessment Zl3e=sg= 规划和风险评估 .74C~{}$ a|oh Ad General principles z},\1^[ 一般原则 ss-6b^ " M?dU^U^ Plan and perform audits with an attitude of professional skepticism FdzdoMY 持专业的怀疑态度计划和执行审计工作 {"{]S12N \y(3b# Audit risks = inherent risk ×control risk ×detection risk E?P>s T3B 审计风险=内在风险×控制风险×检查风险
F;}JSb" hCr,6nc C Risk-based approach z
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0 基于风险的办法 !bYVLFp=\_
DwGM+)! Understanding the entity and knowledge of the business 8
7+fd_G 了解商业的实质和知识 nQ+5jGP1 {j]cL!Od Assessing the risks of material misstatement and fraud bEQ- ?X%7 评估材料错报和舞弊的风险 ?2Z`xL9QT ~S;-sxoO0l Materiality (level), tolerable error ;
YQB 重要性(级别),可容忍误差 zb!1o0, J ,f:K)^yD Analytical procedures
J9*;Bqzim 分析程序 w(S~}'Sg*P K|-m6!C!7 Planning an audit :adz~L$ 规划审计工作 3.BUWMD 'r%(,=L Audit documentation: working papers
nYZ6'Iwi' 审计文件:工作底稿 2-8Dc4H]
r =d^hiR!GN The work of others iO?^y(phC 其他机构的文件
wLqj<ot f)z(9JJL Rely on the work of experts Komdz/g 依靠专家的工作 ^
GY^g-R s=jYQ5nv Rely on the work of internal audit *P`wuXn}
依靠内部审计工作 xi "3NF%= z`E=V 3. Internal control a@W9\b@I 内部控制 ki@C}T5 &DGz/o The evaluation of internal control systems 0,DrVGa 对内部控制系统的评估 %~Rg`+ kG!hqj Tests of control DH+kp$,} 控制测试 r/ g{j "D_:`@V( Substantive procedures (time, nature, extent) +<[ q"3 实质性程序(时间,性质,程度) $Uy+]9
cRrJZ9 Transaction cycles: revenue, purchases, inventory, etc. _1G/qHf^S 交易周期:收入,采购,库存等。 a_5s'Dh Ul]7IUzsu s
Z&|omN 4.Audit evidence $G"\@YC< 审计证据 W#P\hx 8YlZ({f Obtain sufficient, appropriate audit evidence c]#}#RJ`\ 获取足够、适当的审计证据 CV"}(1T z!bT^_Cc0 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations !fn%Q'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 bs~P zM&ro,W The audit of specific items p$1 'e,G 审计的具体项目 w$f_z*/ Bx|W#:3e Receivables: confirmation :g63*d+/G 应收帐款:确认 #9]2U
ixq[ 6&SNFOX{@ Inventory: counting, cut-off, confirmation of inventory held by third parties JnK<:]LcK 存货:数量,减值,第三方持有存货的确认 Q?>r:vMi k $gcQ:| Payables: supplier statement reconciliation, confirmation L$OZ]
应付帐款:供应商的申明一致,确认 N^[
F+y ,(x`zpp _ Bank and cash: bank confirmation C$+Q,guM 银行存款和现金:银行的确认 _yN5sLLyb W1"N
Kg~4 Auditing sampling `Pj7:[."[ 审计抽样 Fh)xm* u(
d6tLCQ 5.Review
xk>cdgt 复核 `Ze$Bd\ }a5TY("d9H Subsequent events _%2ukuJ ` 随后发生的事件 `0]N#G
T o ;Z"I & \X*y~)+K` X(BxC<!D. @PNgqjd Going concern -9{N7H 持续关注 ?B ,<gen /FXvrH( Management representations @B
>D>B 与管理层的交涉沟通 Wgte.K> / &&C70+_po Audit finalization and the final review: unadjusted differences Q}B]b-c+E 审核定稿和最后审查:未经调整的差异 J{\U w].|0 V||b%Cb1g ?y>ji1 6. Reporting
7SJ=2 报告 q9ra 学会计论坛bbs.xuekuaiji.com ZJ2
MbV.6 Appendix VZcW
3/Y 附录 8493Sw Audit procedure y-.{){uaD 审计程序 (y!bvp[" m