1. Assurance engagements and external audit
保证约定和外部审计 m*Q[lr= z(c@(UD-_ Materiality, true and fair presentation, reasonable assurance &?}kL=
h 物质性,真实公平的描述,合理的保证 Fc34Y0_A +e&m#d Appointment, removal and resignation of auditors CM+F7#T?n 审计人员的的任命、免职和辞职 Mb2:'u[ ^aGZJiyJ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion h[Ndtq>3{ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 OHx
,*}N >DPds~k Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior '-$))AdD 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 GhSL%y rC* sNy2 Engagement letter 3ybK6!g`[ 约定书(委托书) z }FiU[Hs u=_bM2;~Z 2. Planning and risk assessment 0BbiQXU 规划和风险评估 /k4^& JL}hOBqfI General principles Wq=ZU\Y 一般原则 .(TQ5/
~ fxLE ]VJQ Plan and perform audits with an attitude of professional skepticism Zj%B7s1A 持专业的怀疑态度计划和执行审计工作 t~+{Hr) #y =;'ope(?S Audit risks = inherent risk ×control risk ×detection risk z'vd
C 审计风险=内在风险×控制风险×检查风险 v#FJ+ I?^Q084 Risk-based approach Fi?U)T+%+ 基于风险的办法
tEpIyC j]@x Q,y Understanding the entity and knowledge of the business a2(D!_dZR 了解商业的实质和知识
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) Assessing the risks of material misstatement and fraud '$2oSd 评估材料错报和舞弊的风险 X]3l| D mG}^'?^K Materiality (level), tolerable error -z>Z0viA 重要性(级别),可容忍误差 !0!P.Q8>& )V9Mcr*Ce6 Analytical procedures X\c1q4oB[ 分析程序 <Y}"D Y
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!c Planning an audit p[af[! 规划审计工作 Zh@4_Z9n! EyKkjEXx_ Audit documentation: working papers 0x3 h8
fs 审计文件:工作底稿 @&i#S}%/ q>D4ma^ The work of others 2m)kyQ 其他机构的文件 BCa90 IDiUn!6Q Rely on the work of experts (d5vH)+A 依靠专家的工作 yPzULO4
,\m;DR1 Rely on the work of internal audit Sug~FV?k$e 依靠内部审计工作 G]m[S- m&8U4uHN 3. Internal control %(dV|,|v 内部控制 f<s'prF X,iuz/Q The evaluation of internal control systems @2%VU#!m 对内部控制系统的评估 )"i>R
~* ki*79d"$ Tests of control YQB]t=Ha 控制测试 kw}ISXz v
yv8dfl Substantive procedures (time, nature, extent) N#-kk3!Z; 实质性程序(时间,性质,程度) xRTg
[ 5wE !_ng>| Transaction cycles: revenue, purchases, inventory, etc. r=P$iG'& 交易周期:收入,采购,库存等。 0N3tsIm> [6/%V>EM &ls!IN 4.Audit evidence X"qbB4(I 审计证据 KH@) +Rj x#}j3"
PP Obtain sufficient, appropriate audit evidence Bgo"JNM 获取足够、适当的审计证据 F|n$0vQ* <=y58O]x Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?:;hTY 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 3MBz #(7RX} The audit of specific items 1,;qXMhK`; 审计的具体项目 _uy5?auQ zOdasEd8! Receivables: confirmation i>kNz(* 应收帐款:确认 8HH.P`Vk# 9>$%F;JP44 Inventory: counting, cut-off, confirmation of inventory held by third parties ^v'g ~+@o 存货:数量,减值,第三方持有存货的确认 zx]M/=7,V# b#\kZ/W Payables: supplier statement reconciliation, confirmation A0N ;VYv 应付帐款:供应商的申明一致,确认 xUYN\Pc-
JY050FL Bank and cash: bank confirmation dn.c#
,Y 银行存款和现金:银行的确认 s$nfY.C RAx]Sp
Q-S Auditing sampling ~V$5 m j 审计抽样 ;ZqD60%\ k}Clq;G 5.Review
+IOKE\,Y 复核 pQgOT0f "6Hjji@A Subsequent events ?;.+A4 随后发生的事件 ;xkf?| "d^lS@
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%| I}Gl*@K&O )mo|.L0 Going concern )dN,b(w9 持续关注 s7)# NT2 {*]=qSz Management representations #.G>SeTn2} 与管理层的交涉沟通 !E>3N:
C`1\$U~% Audit finalization and the final review: unadjusted differences ~zOU/8n
,F 审核定稿和最后审查:未经调整的差异 LM`tNZ1Fc! \?mU$,voI 8'_
]gfF 6. Reporting 1.OXkgh 报告 o _,$`nEJ 学会计论坛bbs.xuekuaiji.com D]>86& Appendix ?Kz`
O>"6 附录 Pc:'>,3!V3 Audit procedure Mud\Q[" 审计程序 w7ABnX