1. Assurance engagements and external audit
保证约定和外部审计 :.DI_XN` 7ZQ'h3K Materiality, true and fair presentation, reasonable assurance Hr6wgYPi 物质性,真实公平的描述,合理的保证 }hCaNQ&jH m*gj|1k Appointment, removal and resignation of auditors C,.-Q"juH 审计人员的的任命、免职和辞职
PT+c&5A S l2(.>-# Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion dsK/6yu 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 @LcT-3 u 2% %|fU9 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior %lV@:"G 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 YxJ`-6 [.a;L"> Engagement letter M\dO({o 约定书(委托书) E`tQe5K 847 R
2. Planning and risk assessment PRwu 规划和风险评估 ge$LIsE8 O4E(R?wd General principles %@P`` 一般原则 iD<6t_8), QF.3c6O@ Plan and perform audits with an attitude of professional skepticism kxh 5}eB 持专业的怀疑态度计划和执行审计工作 0Z,{s158L 7G"7wYc>R Audit risks = inherent risk ×control risk ×detection risk %9X{{_ 审计风险=内在风险×控制风险×检查风险 UW/N MjK P_}/#N{C Risk-based approach gD6tHg>_ 基于风险的办法 "XhOsMJ $3 4j6;oN Understanding the entity and knowledge of the business jN6b*-2
了解商业的实质和知识 <BPRV> 0X wyzOcx>M Assessing the risks of material misstatement and fraud ]\BUoQ7I/ 评估材料错报和舞弊的风险 5%P[^} TP{Gt.e Materiality (level), tolerable error -w ~(3( 重要性(级别),可容忍误差 H_Os4}
KmL$M Analytical procedures f>z`i\1oO 分析程序 b=1%pX_ F
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Planning an audit :+:6_x 规划审计工作 <s}|ZnGE Y208b?=9w Audit documentation: working papers &K
*X)DAs 审计文件:工作底稿 ik5|,#}m& q{E"pyt36R The work of others 'gDe3@ci! 其他机构的文件 %b=p< h'( <0 uOq Rely on the work of experts N_G4_12( 依靠专家的工作 $O9Xx M6Pw/S! Rely on the work of internal audit C(
o.Cy6 依靠内部审计工作 CZ3].DA|z -CD\+d " 3. Internal control RqLNp?V% 内部控制 ]*;F. pZ s4$X The evaluation of internal control systems
HE;V zR 对内部控制系统的评估 '9J*6uXf. v"RiPHLT Tests of control FZXyfZw!| 控制测试 >'`Sf ?+| J?%}=_fsa Substantive procedures (time, nature, extent) CCqT tp 实质性程序(时间,性质,程度) _faJ B@a_ n3ZAF' Transaction cycles: revenue, purchases, inventory, etc. hD
q2-X} 交易周期:收入,采购,库存等。 p)3nyN=|_ "K?Q Ar
zDI{1 4.Audit evidence !;dSC< 审计证据 I4D<WoU;dJ O?ktWHUx Obtain sufficient, appropriate audit evidence OVR?*"N_ 获取足够、适当的审计证据 xU}M;4kH~ t3b@P4c\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations l}}UFEA^ 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 VVuR+=.& DMZ`Sx The audit of specific items =_PvrB 2' 审计的具体项目 &?+WXL> | ^GyH$. Receivables: confirmation >F3.c%VU]w 应收帐款:确认 l67KJ )a cV-+{ Inventory: counting, cut-off, confirmation of inventory held by third parties jGD%r~lN 存货:数量,减值,第三方持有存货的确认 eH
<Jng M"U OgS Payables: supplier statement reconciliation, confirmation M35Ax],:^ 应付帐款:供应商的申明一致,确认 d?hz LX J%Mnjk^_\S Bank and cash: bank confirmation r{[OJc! 银行存款和现金:银行的确认 ZHkw6@| V1<`%=%_W Auditing sampling 6D/ '` 审计抽样 2P9J'
L 8Xn!Kpa 5.Review
"&QH6B1U6H 复核 &q>zR6jne @`|)Ia< Subsequent events G7-!`-Nk 随后发生的事件 B?6QMC; 9y~"|t qLjT.7 .x w sY}JT >ttuum12w Going concern +K{LQsR] 持续关注 'fY9a(Xt. 1 Z[f
{T) Management representations 3~%!m<1: 与管理层的交涉沟通 WY>Knp= FtIa*j^G Audit finalization and the final review: unadjusted differences &erm
`Ho 审核定稿和最后审查:未经调整的差异 2]t i!< ^M[P-#X_ X9XI;c;b- 6. Reporting KQmZ#W%2m 报告 &mkpJF/ 学会计论坛bbs.xuekuaiji.com ~V+l_
: Appendix {exrwnIZj 附录 SSmHEy*r) Audit procedure (lWq[0^N 审计程序 >Ko[Xb-8^_