1. Assurance engagements and external audit
保证约定和外部审计 :6sGX p d TgM"k Materiality, true and fair presentation, reasonable assurance mc56L[ 物质性,真实公平的描述,合理的保证 n%8#?GC` X!?wL0n Appointment, removal and resignation of auditors IM|Se4;x 审计人员的的任命、免职和辞职 A9.;>8!u t)`+d=P Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /T4VJ{D 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 s2%0#6c'c zVn* !c Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3# :EK
M~! 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 aliQ6_ D)RdOldr Engagement letter +;5Wp$M\ 约定书(委托书) f>b!-| <y'qo8oqF 2. Planning and risk assessment DD)
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&T 规划和风险评估 >cSi/a,L 8:BQHYeJK General principles c[6 zX#{` 一般原则 iu+zw[f G0^V!0I&O Plan and perform audits with an attitude of professional skepticism CJtr0M<U+ 持专业的怀疑态度计划和执行审计工作 xg4T` ]) P|yGx)'^P Audit risks = inherent risk ×control risk ×detection risk |'!7F9GP 审计风险=内在风险×控制风险×检查风险 <m:4g
,6 4E,hcu Risk-based approach ~m3V]v(q7 基于风险的办法 Zt7hzW fjF!>Dy
Understanding the entity and knowledge of the business aslNlH 6 了解商业的实质和知识 yg.\^C 6qY\7R2+ Assessing the risks of material misstatement and fraud s-Q7uohK 评估材料错报和舞弊的风险 -+`az)lrp T;xHIg4 Materiality (level), tolerable error MJpP!a^Q 重要性(级别),可容忍误差 lsN/$M|} LJ:mJ
# Analytical procedures nDwq!LEx%5 分析程序 P<TpG0~( A;b=E[iv Planning an audit n+:m_2T 规划审计工作 [ ((h<e j
P{:A9T\ Audit documentation: working papers #%9oQ6nO 审计文件:工作底稿 @|jKO5Y BvNl?A@]A The work of others ~t1O]aO( 其他机构的文件 0 m)-7@
\fkS_r, i Rely on the work of experts yd{Y}. 依靠专家的工作 r|u6O F> sj?`7kg Rely on the work of internal audit cWX"e6 依靠内部审计工作 #r78Ym'aI 58a)&s[+ 3. Internal control YqK+F=0 内部控制 ,'/HcF?yf a
5~G The evaluation of internal control systems Y#Sd2h,^X 对内部控制系统的评估 )M&I)In' z_)OWWdN Tests of control ?[a7l:3-[ 控制测试 G
"c&C ;C7BoHB9 Substantive procedures (time, nature, extent) L<{OBuR 实质性程序(时间,性质,程度) %Q>~
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C@ Transaction cycles: revenue, purchases, inventory, etc. N{0+C?{_ 交易周期:收入,采购,库存等。 ZEXj|wC ySPlyhGF vfk7J5y 4.Audit evidence e|OG-t[$* 审计证据 uM}dZp 1 9Y!0>&o Obtain sufficient, appropriate audit evidence =DQd PA\K 获取足够、适当的审计证据 '? !7 Be mfp`Iy"}+ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ~(*co[_ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 OXa5Jg}= w|K(>5nz The audit of specific items 9~Y)wz 审计的具体项目 7>c 0V& l>[QrRXiSN Receivables: confirmation 945
|MQPn 应收帐款:确认 R?={{+O )\:lYI}Wpm Inventory: counting, cut-off, confirmation of inventory held by third parties ;N> {1 存货:数量,减值,第三方持有存货的确认 wj";h Aw h!X'SGK Payables: supplier statement reconciliation, confirmation H *z0xxa 应付帐款:供应商的申明一致,确认 nEZ-h7lzl( /o}0oo5B Bank and cash: bank confirmation b>>=d)R 银行存款和现金:银行的确认 ,]>`guDV lN=
m$ J Auditing sampling Fh3Dc 83~ 审计抽样 jmA{rD W oto
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qKI4p3&E 复核 ,*O{jc`( X<@y*?D9D Subsequent events sWpRX2{5, 随后发生的事件 iJynR [7 ^|:{,d#Y 3gfV0C\ aLyhxmn ^) x:&L?eOT Going concern ,~=z_G`R 持续关注 (VF4FC y 1jGf83 Management representations VgC9'"| 与管理层的交涉沟通 IZ(CRKCGBl _UVX Audit finalization and the final review: unadjusted differences fv 1!^CDia 审核定稿和最后审查:未经调整的差异 aaa#/OWQ
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?g U}C#:Xi>$ 6. Reporting MWd_6XM 报告 4d3]pvv 学会计论坛bbs.xuekuaiji.com 4-?`# Appendix /w0v5X7 附录 |Bf:pG! Audit procedure +h\W~muR 审计程序 <=GzK:4L