1. Assurance engagements and external audit
保证约定和外部审计 H064BM 4HXo >0 Materiality, true and fair presentation, reasonable assurance .^33MWu6 物质性,真实公平的描述,合理的保证 XAKs0*J> S/hQZHZHg, Appointment, removal and resignation of auditors :wyno#8`- 审计人员的的任命、免职和辞职 #6aW9GO #<"~~2? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |fJ};RLI" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 h|9L5 ' ,wFTV& Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior G^|:N[>B 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
!RS}NS 6dr%;Wp Engagement letter fCn^=8KOZ 约定书(委托书) ;W
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OT np^N8$i:n 2. Planning and risk assessment QD&`^(X1p 规划和风险评估 J7$5s =!A_^;NQf General principles ] )\Pqn( 一般原则 a 7V-C wh`"w7br Plan and perform audits with an attitude of professional skepticism T@B/xAq5! 持专业的怀疑态度计划和执行审计工作 U[-o> W# vzAax k% Audit risks = inherent risk ×control risk ×detection risk :gibfk]C 审计风险=内在风险×控制风险×检查风险 @CL{D:d DH!~ BB; Risk-based approach rl;~pO5R9 基于风险的办法 hpX9[3 B)g[3gQ Understanding the entity and knowledge of the business e2TiBTbQaF 了解商业的实质和知识 '3tCH)s ibk6|pp Assessing the risks of material misstatement and fraud 7hcYD!DS 评估材料错报和舞弊的风险 kd(8I_i@ k@J&IJ Materiality (level), tolerable error S!CC
}3zw 重要性(级别),可容忍误差 zrgk]n;Pq e{K 215 Analytical procedures ;7V%#- 分析程序 `5.'_3 z'n:@E Planning an audit I-*S&SiXjI 规划审计工作 #&aqKVY G`61~F% Audit documentation: working papers hd<c&7|G' 审计文件:工作底稿 - % h.t+=U &%DY \*
The work of others "Ac-tzhE 其他机构的文件 }!r|1$,kL i$G@R% Rely on the work of experts Om\vMd@! 依靠专家的工作 cp7=epho Rtl"Ub@HV Rely on the work of internal audit ZhaP2pC%4 依靠内部审计工作 ,!y$qVg'\f Y"aJur=` 3. Internal control S`0(*A[W* 内部控制 (Zrj_P`0[ )9`qG:b' The evaluation of internal control systems 0R'?~`aTt 对内部控制系统的评估 <0&*9ZeD
xF'EiX ~ Tests of control ,/F~Y&1I 控制测试 .j0$J
\:i P@Oo$ o Substantive procedures (time, nature, extent) IY\5@PVZ 实质性程序(时间,性质,程度) b9HtR -iR; WlC:l Transaction cycles: revenue, purchases, inventory, etc. f+,qNvBY/ 交易周期:收入,采购,库存等。 EgCAsSx( 0gr/<v
YkKi|k 4.Audit evidence { @{']Y 审计证据 ~Otoqu| 9vc2VB$ Obtain sufficient, appropriate audit evidence k9 I
%PH 获取足够、适当的审计证据 L+i=VGm0 051E6- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `0gyr(fES 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 C1n>
M}b ~-Qw.EdC The audit of specific items A[{yCn`tM 审计的具体项目 CxW>~O: j-}O0~Jz Receivables: confirmation 29] G^f> 应收帐款:确认 mL{6L? vw/J8' Inventory: counting, cut-off, confirmation of inventory held by third parties )'cMYC 存货:数量,减值,第三方持有存货的确认 LCKV>3+_# |3"KK Payables: supplier statement reconciliation, confirmation KU(&%|;g 应付帐款:供应商的申明一致,确认 0znR0%~ Js?]$V" Bank and cash: bank confirmation G<J?"oQbRT 银行存款和现金:银行的确认 p]+Pkxz]' "`e{/7I Auditing sampling *P=VFP 审计抽样 V&2l5v Ioa$51& 5.Review
flbd0NB 复核 0=1T.4+= N5
6g+,w%) Subsequent events Fk7')? 随后发生的事件 z$. 88^ qfm|@v|De5 y?? XIsF x
g kxhWq:[c Going concern _A9AEi'. 持续关注 @K!T,U =-n}[Y}A Management representations CkQ3#
L <2 与管理层的交涉沟通 e6$W Qd`O HQhM'x Audit finalization and the final review: unadjusted differences ;[OH(! 审核定稿和最后审查:未经调整的差异 i<Zc"v; B
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8 报告 U$z-e/ 学会计论坛bbs.xuekuaiji.com hhc,uJ">! Appendix VuZuS6~#J 附录 ;iL#7NG-R Audit procedure &d^m 1 审计程序 8'io$6d=